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Reporting on foreign accounts 2025

June 2, 2025 is the submission deadline for cash-flow reports on foreign bank accounts for 2024.

Private individuals must submit their report if during 2024 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 more than 183 days in Russia during 2024.

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 2024 does not exceed 600 000 roubles or the balance of funds on the account as of 31.12.2024 does not exceed 600 000 roubles, if no funds were transferred to the said account during 2024.

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