It is registered
Ministry of Justice
Russian Federation
On May 12, 2026 No. 86408
of March 31, 2026 No. 7333-U
About modification of the Instruction of the Bank of Russia of August 16, 2017 No. 181-I
Based on articles 5, of 31 and 40.1 Federal laws "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ), Item 12 of Article 4, of Article 54 and part one of article 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)", speak rapidly 4 Articles 5, of part 1.2 Articles 19, of Item 2 of part 3 of article 23 of the Federal Law of December 10, 2003 No. 173-FZ "About currency control and currency exchange control", Item 2 of article 1 of the Federal Law of August 8, 2024 No. 259-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees" and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of March 20, 2026 No. PSD-8):
1. Bring in the Instruction of the Bank of Russia of August 16, 2017 No. 181-I "About procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, about single forms of accounting and the reporting under currency transactions, procedure and terms of their representation" <1> following of change:
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<1> It is registered by the Ministry of Justice of the Russian Federation on October 31, 2017, registration No. 48749, with the changes made by Instructions of the Bank of Russia of November 29, 2017 No. 4629-U (it is registered by the Ministry of Justice of the Russian Federation on December 7, 2017, registration No. 49152), of July 5, 2018 No. 4855-U (it is registered by the Ministry of Justice of the Russian Federation on September 17, 2018, registration No. 52167), of January 25, 2022 No. 6062-U (it is registered by the Ministry of Justice of the Russian Federation on April 12, 2022, registration No. 68176), of January 9, 2024 No. 6663-U (it is registered by the Ministry of Justice of the Russian Federation on March 25, 2024, registration No. 77632), of August 6, 2024 No. 6819-U (it is registered by the Ministry of Justice of the Russian Federation on November 8, 2024, registration No. 80086), of December 2, 2025 No. 7255-U (it is registered by the Ministry of Justice of the Russian Federation on December 22, 2025, registration No. 84732).
1.1. "Nonresidents in" to add Item 1.4 after words with words "to foreign currency and".
1.2. The first offer of the paragraph of the seventh Item 2.14 after words of "this Item" to add with the words "and Item 2 (2).6 of this Instruction".
1.3. In Item 2.18:
the first offer of the paragraph of the seventh after words of "this Item" to add with the words "and paragraph the second Item 2 (2).7 of this Instruction";
add with paragraphs of the following content:
"When implementing transaction according to the bank account of the nonresident opened in authorized bank in foreign currency, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including transaction type code, based on the documents connected with carrying out transaction (in case of their submission to authorized bank), and (or) other information which the authorized bank in connection with carrying out transaction of the nonresident, in the following terms has:
in case of transfer of foreign currency into the account of the nonresident in foreign currency - no later than two working days following behind day of transfer of foreign currency into the account of the nonresident in foreign currency;
in case of write-off of foreign currency from the account of the nonresident in foreign currency - no later than two working days following behind day of write-off of foreign currency from the account of the nonresident in foreign currency.".
1.4. Chapter 2 (to add 1) with Item 2 (1).7 of the following content:
"2(1).7. Requirements of this chapter about submission to authorized bank (UK bank) of documents and information connected with payments with cash extend to the resident, being the party of the agreement in foreign trade (contract), loan agreement, also if cash is received from the nonresident or is transferred to the nonresident by the resident which is not the party of the agreement in foreign trade (contract), loan agreement. At the same time the resident which is the party of the agreement in foreign trade (contract), loan agreement in addition to the documents and information specified in this Chapter represents to authorized bank (UK bank) the documents confirming the obtaining bases from the nonresident (transfer to the nonresident) by the resident not being the party of the agreement in foreign trade (contract), loan agreement, cash according to such agreement in foreign trade (contract), the loan agreement.".
1.5. Item 2 (to add with 2).1 with the paragraph of the following content:
"In case of carrying out currency transaction under the contract CPU by the resident which is not the CPU contract party or for benefit of such resident the resident which registered the contract CPU represents to UK bank no later than the term specified in paragraph one of this Item, the statement of the operator received from the resident which is not the CPU contract party and also the document (documents) based on which, (which) currency transaction under the contract CPU is performed by the resident which is not the CPU contract party or for benefit of such resident.".
1.6. Item 2 (to state 2).3 in the following edition:
"2(2).3. The resident shall not represent specified Item 2 in paragraph four (2).1 of this Instruction the statement of the operator if UK bank is at the same time operator of information system in which release of digital financial assets is performed. Such UK bank under contracts CPUs independently makes to the section II "Data on payments" of the sheet of bank control under the contract of the data on transfer by the resident for benefit of the nonresident, the nonresident for benefit of the resident of the digital financial assets, the digital rights including at the same time digital financial assets and the utilitarian digital rights issued in information system which operator he is, and used as instrument of payment under the contract CPU.".
1.7. In Item 2 (2).4:
the paragraph one to state in the following edition:
"2(2).4. When implementing currency transaction the resident in case of write-off from the bank account of foreign currency and (or) currency of the Russian Federation for the purpose of obligation fulfillment, providing acquisition of rights of the digital rights, including in case of their release, or the discharge certified by the digital rights along with the order about write-off of foreign currency and (or) with the settlement document on transaction in case of write-off of currency of the Russian Federation shall submit documents to authorized bank:";
the fourth to declare the paragraph invalid.
1.8. Item 2 (to state 2).6 in the following edition:
"2(2).6. The resident shall not submit the settlement document on the transactions and documents connected with carrying out transaction, specified in Item 2 (2).4 of this Instruction, in case of implementation of transaction according to the bank account of resident in currency of the Russian Federation opened in the authorized bank which is at the same time the operator of information system in which release of digital financial assets is performed.".
1.9. Item 2 (to add with 2).7 with the paragraph of the following content:
"The requirement of this Item does not extend to case of implementation of transaction according to the bank account of the nonresident in currency of the Russian Federation opened in the authorized bank which is at the same time the operator of information system in which release of digital financial assets is performed.".
1.10. "Nonresidents in" to add Item 3.1 after words with words "to foreign currency and".
1.11. State Item 3.5 in the following edition:
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