The threshold for the first stage is revenue in excess of 120 million rubles in 2025. Additional condition: as of January 1, 2026, the company should have had an agreement on accepting electronic means of payment with a bank recognized as significant in the payment services market. Companies that sell exclusively to legal entities and sole proprietors are not subject to the requirement.
Starting from September 1, 2027, the obligation will apply to sellers with revenue over 30 million rubles in the previous year, subject to similar conditions to the bank and the agreement. From September 1, 2028— to other sellers with revenue of 20 million rubles or more. Companies with total annual revenue of less than 20 million rubles, retail outlets with revenue of less than 5 million rubles, as well as places of sale without Internet access are exempt from the obligation.
The digital ruble is the third form of Russian currency along with cash and non—cash money. It is issued by the Bank of Russia, and the funds are stored in a special account on the regulator's platform. One digital ruble is equal to one cash or non-cash ruble. No interest is charged on the balance, and deposits and loans in digital rubles are not provided on the platform.
To accept payments, the company opens one digital ruble account through a member bank of the platform. The buyer scans the universal QR code, selects the payment in digital rubles and confirms the operation in the banking application. You do not need to purchase a separate online sales register: it is enough to make sure that the current cash register and POS equipment, website or application supports a universal QR code and correctly generates receipts.
Until the end of 2026, transactions with digital rubles are free for businesses. Starting from January 1, 2027, the commission for payment by an individual for goods or services will be 0.3% of the amount, but not more than 1,500 rubles per operation. Payments and transfers remain free for individuals.
On the recommendation of the Ministry of Finance, transactions with digital rubles are accounted for separately using an additional synthetic account 53 "Digital Ruble Account". With a small volume of transactions, a subaccount to account 55 is allowed, and for organizations with simplified accounting, a separate analytical account to account 51 is allowed. The selected option is fixed in the work plan of accounts and accounting policy. The basic principles of recognition of income, expenses and tax liabilities do not change.
Before launching, the company will have to go through five steps: check the obligation according to four parameters (the company's revenue, the revenue of individual points, the composition of customers, the terms of the contract with the bank), clarify the bank's participation in the platform and open an account, test the cash register system to support the QR code, make changes to the accounting policy, and then check the loading of transactions in accounting program — including refunds and reconciliation with account data.
With the expansion of the range of obligated sellers in 2027-2028, companies in the medium and small segments, including importers of consumer goods, who sell products through their own points of sale to individuals, will successively fall under the requirement.
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