Despite high regard for Gorbachev in London, Paris and Berlin for ending the Cold War that had divided the continent, the Russian invasion of Ukraine has soured relations with Moscow.
Sanctions imposed on Russia and Russian countermeasures have also halted all commercial flights between Russia and European Union member states.
Russia has reacted to restrictions on its leaders by placing Western politicians on a blacklist. Outgoing British prime minister Boris Johnson and his two potential successors are all banned from entering Russia.
German Chancellor Olaf Scholz said that he had not received an invitation, and his predecessor, Angela Merkel, declined on the grounds of a knee injury.
Ambassadors and diplomats will be present at the funeral on Saturday. French President Emmanuel Macron will be represented by Pierre Levy, France's ambassador to Russia.
Germany's ambassador, Geza Andreas von Geyr, has tested positive for the coronavirus and will be represented by his deputy.
US Ambassador to Russia John Sullivan is set to attend.
Gorbachev's daughter, Irina, has announced the funeral will be modest. His body is to be laid out in the House of the Unions near the Kremlin where Soviet leaders traditionally lay in state.
The last leader of the Soviet Union will be buried in Moscow's Novodevichy cemetery.
While Kremlin spokesman Dmitry Peskov referred to "elements of a state funeral" for the ceremony, including a guard of honour in the House of the Unions, it will be a much more low-key affair than that accorded Boris Yeltsin, the Russian president who died in 2007.
Yeltsin's funeral was held in the Cathedral of Christ the Saviour, with President Vladimir Putin giving the funeral address.
Peskov said Putin would not be present at Gorbachev's funeral on account of prior engagements.
