Cryptocurrency for foreign economic activity: what has changed the law 282-FZ since September 1, 2026
Federal Law No. 282-FZ "On Digital Currencies and Digital Rights" was signed on August 4, 2026 and is being introduced in stages. From July 1, 2027, the purchase, sale, deposit and withdrawal of digital currency for residents will be possible exclusively through authorized intermediaries from the registry of the Central Bank. From September 1, 2027, protective mechanisms will be activated, including a 48-hour cooling period for large withdrawals.
The main change for importers and exporters is the removal of the barrier to entry. Previously, only participants in the experimental regime of the Central Bank could pay in cryptocurrency for goods under foreign trade contracts. The law extended this right to all residents and explicitly allows the use of a foreign crypto infrastructure for such calculations.
The law identifies three scenarios where crypto payments provide a real advantage: payment through a chain of intermediary banks takes weeks and is eaten up by fees; the counterparty is located in a jurisdiction where a regular transfer does not take place; the transaction is sensitive to deadlines and exchange rate fluctuations. If a direct channel in a friendly currency works with an acceptable commission, it makes no sense to change it to a crypto currency — the full cost of the route includes conversion, spread, intermediary commission and compliance costs.
The P2P transfer scheme, which many have used in recent years, goes beyond the permitted scope with the new law. From July 1, 2027, P2P transfers to individuals and gray exchangers will be outside the legal route, and accepting cryptocurrencies within the country faces a fine of up to 1 million rubles.
The law describes six types of participants in the future infrastructure: exchanges, brokers, trust managers, digital depositories, exchange organizations and clearing. For settlement tasks, businesses will primarily need exchangers and brokers. The requirements for exchange organizations are specific: a Russian business company with its own funds of at least 15 million rubles, included in the register of the Central Bank. There is a transition period until July 1, 2027. You can work without being included in the register.
Cryptocurrency settlement under a foreign trade contract does not cancel currency control. The contract is registered with an authorized bank according to the instructions of the Central Bank No. 181-I and receives a unique number. The thresholds are the same: from 3 million rubles for import, from 10 million for export. If cryptocurrency settlements are added to the current contract, additional agreement and notification of the bank will be required.
The bank's compliance checks the economic meaning of the operation, the source of funds, and the transparency of the chain. It is reasonable to collect a package of documents before the first payment: a contract and invoices, confirmation of the origin of rubles, an agreement with an intermediary, fixing the exchange rate and commission, an extract from the transaction with transaction identifiers. Banks react most acutely to discrepancies in the "contract — payment — accounting" relationship.
According to the tax rules, companies on a common system pay income tax on operations at a rate of 25%, the base is considered separate from the main activity, no revaluation is carried out, and exchange differences are not formed. The income from the transaction cannot be lower than 80% of the market price, and the expense cannot be higher than 120%. Transactions with cryptocurrencies are not subject to VAT. Companies and sole proprietors can buy and sell digital currency on a simplified basis; operations with crypto are not available to NAP and ACN payers.
The bylaws of the Central Bank will be finalized by mid-2027, so companies should appoint a person responsible for monitoring changes now.
