The Ad Ban Clients Forget but Auditors Catch - Sterngoff Audit %
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The Ad Ban Clients Forget but Auditors Catch

Since September 1, 2025, new restrictions under Federal Law No. 72-FZ prohibit ads on certain platforms. We review what counts as a violation, penalties, and related tax risks.
16.02.2026
Ms. Olga Grigorieva
General Director

From September 1, 2025, amendments to the laws “On Countering Extremist Activity” and “On Advertising” came into force in Russia. Under Federal Law No. 72-FZ dated 07.04.2025, advertising may not be placed on resources of prohibited and extremist organizations, on information resources recognized as undesirable, or on websites and services with restricted access in the Russian Federation.

A key example of how this law works is social media platforms owned by Meta (recognized as an extremist organization and banned in Russia). Accordingly, all its products, including Instagram* and Facebook*, automatically fall into the category of platforms where advertising has been illegal since September 2025.

What is considered a violation?

The ban applies not only to new publications: liability is possible even for old advertising materials if they were not removed or continue to be posted after 01.09.2025.

  • targeted ads and paid promotion;
  • native integrations and branded content;
  • barter-based publications;
  • links and direct calls to purchase.

The law interprets advertising broadly, as any information aimed at attracting attention and stimulating interest in a product or brand.

Liability

Fines are established for each placement (Article 14.3 of the Administrative Offenses Code):

  • individuals — RUB 2,000 to 2,500;
  • officials and individual entrepreneurs — RUB 4,000 to 20,000;
  • legal entities — RUB 100,000 to 500,000.

Tax aspect

Since 2025, internet advertising expenses are not deductible for profit tax purposes if advertising is placed on resources with restricted access or advertising data is not submitted to the authorized body (paragraph 44, Article 270 of the Tax Code).

As a result, there is a risk of additional tax assessments and objections from inspectors when confirming advertising expenses.

What can remain?

Organic posts in your own account are allowed if they do not contain prices, discounts, direct shop links, or explicit calls to buy.

Advertising in banned social networks is no longer only a marketing risk; it is also a potential tax issue and an area of liability for both parties — the advertiser and the distributor of advertising.

*Instagram / Facebook are Meta products; Meta is recognized as an extremist organization and banned in the Russian Federation.