Reports on Foreign Accounts for 2025: Deadline — June 1, 2026
Individuals must report cash flows and other financial assets held in foreign bank accounts and foreign e-wallets if:
— you are a Russian citizen or hold a residence permit in Russia;
— and you spent more than 183 days in Russia in 2025.
If these conditions are not met, no reporting is required.
Reporting is required if:
• Accounts in EAEU countries or automatic exchange jurisdictions — if annual turnover or year-end balance exceeds RUB 600,000
• Accounts in other jurisdictions — regardless of amounts
• Foreign e-wallets — if incoming funds exceed RUB 600,000
Foreign currency should be converted at the exchange rate as of December 31, 2025.
If you require assistance, the AT Law Firm team is ready to promptly organize the preparation and filing of the report on a turnkey basis.