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Starting September 1, 2026, the Federal Law "On Digital Currencies and Digital Rights" comes into force. The document, adopted by the State Duma in its third reading, creates clear rules for cryptocurrency owners and professional market participants for the first time. Cryptocurrency is officially recognized as a currency value — this will change approaches to accounting, taxation, and reporting.
The new law does not repeal the existing regulation of digital financial assets but significantly complements it. Market participants will gain legal certainty: it will become clear who can work with digital currencies, under what conditions, what requirements apply to investors, and how reporting to the state should be structured.
The new law does not repeal the existing regulation of digital financial assets but significantly complements it. Market participants will gain legal certainty: it will become clear who can work with digital currencies, under what conditions, what requirements apply to investors, and how reporting to the state should be structured.
Cryptocurrency Becomes Property
One of the key changes is the recognition of cryptocurrency as a currency value. This means that digital assets will no longer be a "gray zone" and will become a full-fledged object of civil circulation. Owners will be required to notify the tax authorities about opening crypto wallets and report on transactions in cases established by law.
Five Types of Market Participants
The law introduces a clear classification of professional market participants. All must be Russian legal entities with a minimum authorized capital, infrastructure in the Russian Federation, and a risk management system.
Trading organizers — companies that facilitate crypto transactions on organized trading platforms. Brokers act on behalf of clients. Asset managers manage portfolios containing crypto assets. Depositories are responsible for recording and storing digital assets, reconciling balances with the public blockchain daily. Exchange operators — legal entities that conduct over-the-counter transactions with residents.
Trading organizers — companies that facilitate crypto transactions on organized trading platforms. Brokers act on behalf of clients. Asset managers manage portfolios containing crypto assets. Depositories are responsible for recording and storing digital assets, reconciling balances with the public blockchain daily. Exchange operators — legal entities that conduct over-the-counter transactions with residents.
Rules for Investors
Qualified investors will face no volume restrictions. Non-qualified investors will have a limit: no more than 300,000 rubles per year through a single intermediary.
Trading is considered organized when two or more transactions are conducted per month totaling over 3.5 million rubles. In such cases, transactions must go through regulated platforms, and information about operations will be transmitted to the FSB in prescribed cases.
Trading is considered organized when two or more transactions are conducted per month totaling over 3.5 million rubles. In such cases, transactions must go through regulated platforms, and information about operations will be transmitted to the FSB in prescribed cases.
What Will Be Allowed and What Will Not
Cryptocurrency may be used for settlements under foreign trade contracts between residents and non-residents. This will no longer be tied to the Central Bank's experimental regime — the permission becomes general.
However, cryptocurrency still cannot be used for payments for goods and services within Russia. It will remain a tool for foreign economic activity, not a means of payment on the domestic market.
However, cryptocurrency still cannot be used for payments for goods and services within Russia. It will remain a tool for foreign economic activity, not a means of payment on the domestic market.
Transition Period
Market participants will have until July 1, 2027, to adapt to the new requirements. Until then, certain relaxations apply: banks will be able to process transfers even if they suspect the recipient of illegal crypto transactions, and residents will be able to conduct over-the-counter exchange operations without being included in the register of exchange operators.
After July 1, 2027, all crypto transactions will only be possible through regulated organizations and banks.
After July 1, 2027, all crypto transactions will only be possible through regulated organizations and banks.
What This Means for Businesses
The new law opens legal opportunities for working with cryptocurrency. Companies will gain legal certainty: it will become clear how to register, to whom to report, and how to structure business models. But with this come obligations: registration, reporting, and compliance with regulatory requirements.
How Acsour Can Help Your Business
Acsour experts are ready to help you through this path without mistakes or losses:
By choosing us, you gain not just consultants but partners who will help your business confidently enter the new era of crypto regulation.
- We help you understand how the law applies to your business, what requirements need to be met, and what opportunities arise depending on your business model.
- We determine the optimal model for working with digital assets — from creating a legal structure to choosing a tax regime.
- We help with documentation for obtaining the status of trading organizer, broker, asset manager, depository, or exchange operator — in compliance with Central Bank and Federal Tax Service requirements.
- We conduct comprehensive reviews of foreign trade contracts, help structure crypto settlements, and prepare a full package of documents for banks and tax authorities.
- We develop accounting policies for digital asset transactions, assist with reporting, and help substantiate expenses.
- We help you adapt to new requirements until July 1, 2027, and build processes so that by the end of the transition period, your business operates in full compliance with the law.
By choosing us, you gain not just consultants but partners who will help your business confidently enter the new era of crypto regulation.
Submit a request — our experts will help you adapt to the new rules and build a secure strategy for working with digital assets.
