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Cash-Flow Reports on Foreign Bank Accounts for Russian Residents

June 1, 2026 is the submission deadline for cash-flow reports on foreign bank accounts for 2025.

Private individuals must submit their report if during 2025 they had an account in a non-Russian bank or any other non-Russian financial organization and if they meet all the following criteria:

The person is a Russian currency resident (i.e. Russian citizen or having a Russian residence permit)
The person spent not less than 183 days in Russia during 2025

It should be mentioned that private individuals are not obliged to submit this report if:

The account is opened in a bank located in Eurasian Economic Union or within a country that established an automatic exchange of financial information with Russia.
The total amount of funds transferred to the account for 2025 does not exceed 600 000 roubles or the balance of funds on the account as of 31.12.2025 does not exceed 600 000 roubles, if no funds were transferred to the said account during 2025.

Should you have any questions, please feel free to contact us.

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