Обязанность открытия счета цифрового рубля | Бухучет и отчетность: ГАРАНТ.РУ

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Законодательство, законы, кодексы, федеральные законы, документы, Россия, РФ, налогообложение, налоги, трудовое, семейное, налоговое, административное, право, Гарант, информационно-правовое обеспечение, система ГАРАНТ

2026-06-30 08:18:34 · arahman@vixio.com
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С 1 сентября 2026 г. вступит в силу Федеральный закон от 23.07.2025 N 248-ФЗ (далее - Закон N 248-ФЗ), которым предусмотрено, что торговые компании, которые являются клиентами крупнейших банков и выручка которых за прошедший год превышает 120 млн руб., должны будут обеспечить... | Бухучет и отчетность: ГАРАНТ.РУ

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TITLE: Russia Implements Digital Ruble Payment Obligation for Large Retailers and Service Providers BODY: On June 29, 2026, Russia's legal authorities clarified implementation requirements for Federal Law No. 248-FZ (adopted July 23, 2025), which mandates digital ruble payment acceptance. The law takes effect on September 1, 2026. Under the legislation, retail companies and service providers meeting two criteria must enable digital ruble payments: first, annual revenue exceeding 120 million rubles in the preceding calendar year; and second, status as clients of systemically significant credit organisations or organisations recognised by the Central Bank of Russia as significant in the payments services market as of January 1, 2026, based on electronic payment acceptance agreements. The obligation applies specifically to sellers, executors, and aggregator owners accepting payments from consumers—defined as individuals purchasing goods, works, or services for personal, family, domestic, or non-commercial purposes. Importantly, the requirement does not extend to organisations purchasing goods or services for commercial or operational purposes. The clarification specifically addressed transport security service providers, which procure goods and services for infrastructure protection rather than consumer sales, determining such entities fall outside the scope of the digital ruble mandate. Compliant organisations must open digital ruble accounts on the digital ruble platform, as established under Central Bank of Russia Regulation No. 820-P (August 3, 2023). The Central Bank of Russia will oversee implementation and compliance with these requirements. Organisations meeting the threshold criteria should prepare systems and account infrastructure ahead of the September 1, 2026 effective date to ensure seamless payment processing capabilities for digital ruble transactions.
  • Scraped:2026-06-30 08:18:34
  • Created:2026-06-30 08:18:33
  • By:arahman@vixio.com (35)