Comparative table on the main types of transactions: purchase of goods, provision of works / services, provision of loan, repayment of loan (principal, interest), payment of dividends, payment of royalties.
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| Resident to resident | Resident to non-resident from 'unfriendly' country | Resident to non-resident from other country (not 'unfriendly') | Non-resident from 'unfriendly' country to resident | Non-resident from other country (not 'unfriendly') to resident |
Purchase of goods | Allowed with usual limitations | Allowed with usual limitations. Import / export limitations and higher customs fees and payments may apply |
Provision of works / services | Allowed with usual limitations | Allowed with usual limitations. An amount of advances provided by the Resident is limited |
Provision of loan | Allowed with usual limitations | Not allowed (by default unless special Government permission is received) | Allowed only in RUB | Allowed with usual limitations |
Repayment of loan (principal, interest) | Allowed with usual limitations | Allowed only in RUB for the payments >10 mRUB monthly (by default unless a special Government permission is received) The payments <10 mRUB monthly could be performed in foreign currency | Allowed with usual limitations |
Payment of dividends | Allowed with usual limitations | Allowed for LLCs with the limitations same as those for “Repayment of loan (principal, interest)” Not allowed for JSCs | Allowed with usual limitations |
Payment of royalties | Allowed with usual limitations | Allowed with usual limitations. Some limitations with the specific IPs may apply. Some businesses cease to deal with the Russian counterparties |
* Resident / non-resident terms are used in the context of currency control law. Resident / non-resident could be a legal entity or an individual
** The table does not include special limitations / prohibitions apply to the sanctioned legal entities or individuals or some special types of goods. It is assumed that resident / non-resident is independent from the Russian state (state agencies and entities sanctioned)
*** Additional limitations with respect to the certain payment amounts (dividends, etc.) may be set by the Russian Central bank
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