From the first date, the Tax Code clearly prohibits the free transfer of nicotine.
That is, now it is clearly written: giving nicotine is illegal.

👉 What does this mean in practice?
• Architectures that were previously used (free transfer, nicotine "rental", "responsible storage") are now legally inoperative. They all equate to giving.
• We are already seeing the activity of law enforcement agencies. It will only get tougher: inspections, seizures, criminal proceedings against those who continue to work "in the old way".

👮‍♂️ The choice is very simple:
Either to legalize the business, or to prepare for criminal cases.

Recommendations for those who plan to stay in the market:
1. Work exclusively with an excise product.
2. Obtain the necessary licenses.
3. Register employees and maintain personnel documentation.
4. Observe cash discipline and keep transparent records.
5. To comply with the legal norms regarding the minimum wage (×2).
6. Take into account the growth of costs and build activities in accordance with new requirements.

💬 This is a harsh reality. Business in the shadows now = high risks.
Either work transparently and with taxes, or receive criminal proceedings and business blocking.

VARES will continue to analyze how to properly legalize, what documents to prepare and how to minimize risks.