Digital Rouble in Action: Who Must Accept It, How to Prepare, and What Penalties Apply

21.09.2026

On 1 September 2026, Russia officially launched the large‑scale rollout of the digital rouble – the third form of the national currency, existing alongside cash and non‑cash money. The rollout is governed by Federal Law No. 248‑FZ dd. 23.07.2025.

For businesses, this means new compliance obligations: sellers, service providers, and aggregator operators must ensure they can accept the digital rouble as a payment method. The implementation is phased, unfolding in three waves with specific criteria based on annual revenue and the type of bank providing acquiring services. This newsletter explains who is affected now, who is exempt, what penalties apply for non‑compliance, and what concrete steps businesses should take to get ready.

Three Waves of Implementation: Who and When Must Accept the Digital Rouble

The obligation to accept the digital rouble is being introduced in stages. The key eligibility factors are the company’s annual revenue and the status of the bank where its acquiring services are set up.

Wave 1 (from 1 September 2026)
Applies to companies with annual revenue of at least RUB 120 million for 2025 that, as of 1 January 2026, had an agreement to accept electronic payment instruments with either:

  • a systemically important credit institution; or
  • a bank recognised by the Bank of Russia as significant in the payment services market.

Wave 2 (from 1 September 2027)
Affects businesses with revenue of RUB 30 million or more, provided that as of 1 January 2026, they had an acquiring agreement with one of the following types of banks:

  • a systemically important credit institution;
  • a bank significant in the payment services market; or
  • a bank with a universal licence.

Wave 3 (from 1 September 2028)
Covers companies with revenue of RUB 20 million or more – regardless of which bank services them.

Important note: The bank’s status is assessed as of 1 January 2026. If a company had an agreement with a qualifying bank on that date, the obligation to accept the digital rouble remains even if the agreement is later terminated. Conversely, if the acquiring agreement was signed after 1 January 2026, the company does not fall into Wave 1.

You can check the official lists on the Bank of Russia website:

Who Is Exempt from the Obligation to Accept the Digital Rouble

Not all businesses are required to implement digital rouble payments. The following are exempt:

  • Companies with annual revenue below RUB 20 million
  • Retail outlets with revenue below RUB 5 million
  • Sellers operating in regions without mobile communications or internet access
  • Businesses that operate exclusively under a B2B model (i.e., only with legal entities).

New Banking Requirements and Benefits for Customers

Starting September 1, 2026, banks are required to integrate a universal payment QR code. This feature allows customers to choose their preferred payment method – whether via the Faster Payments System (SBP), a bank card, or the digital rouble. This increases flexibility and transparency for consumers while standardising the payment infrastructure for merchants.

Grace Period for Transaction Fees and Tariffs

Until the end of 2026, all digital rouble transactions for businesses are free of charge. This grace period is designed to help companies adapt to the new payment system. From 1 January 2027, the Bank of Russia’s approved tariff structure will come into effect.

Liability for Unjustified Refusal to Accept the Digital Rouble

Refusing to accept the digital rouble when legally obligated incurs administrative liability under Part 4 of Article 14.8 of the Russian Code of Administrative Offences (KoAP RF):

  • Individual entrepreneurs and officials – a fine of RUB 15,000 to RUB 30,000
  • Legal entities – a fine of RUB 30,000 to RUB 50,000.

Key details to keep in mind:

  • The fine is applied for each individual instance of refusal.
  • A refusal is defined as a situation where a customer wishes to pay with the digital rouble and the seller, who is obliged to accept it, does not provide this option.
  • Liability applies only to companies that meet the established criteria.
  • There is no grace period for fines – penalties have been in effect since 1 September 2026.

Practical Roadmap for Businesses: Setting Up the Processes Step by Step

If your company falls under any of the implementation waves, follow these steps to ensure compliance.

Determine Whether You Are Subject to the Mandatory Requirements

To assess your obligations:

  • Review your revenue from the sale of goods, works, and services for the previous year.
  • Confirm which bank provides your acquiring services and verify its status as of 1 January 2026.

Open a Digital Rouble Account

This can be done remotely via your online banking platform. No in‑person visit to a branch is required, although you may need to provide consent through the Gosuslugi (Government Services) portal.

Set Up Technical Acceptance of Payments

Your approach will depend on whether you already accept payments via SBP:

  • If you already accept SBP payments (via QR code): No additional hardware is required. You only need to update the software on your cash registers and payment terminals. Many equipment manufacturers have already released the necessary updates – check whether they are available for your devices.
  • If you do not accept SBP payments: You will need to set up acceptance via the universal payment QR code based on the National Payment Card System (NSPK). Contact your bank for tailored technical solutions and integration support.

Configure Accounting for Digital Rouble Transactions

Your accounting software must be able to track digital rouble operations properly. According to the Ministry of Finance’s Information Letter dd. 18.09.2023, No. IS‑accounting‑47, you may choose one of the following approaches:

1. Create a separate synthetic account – Account 53 “Digital Rouble Account”;
2. Open a sub‑account under Account 55 “Special Bank Accounts”;
3. Use a sub‑account under Account 51 “RUB Bank Accounts”.

Whichever method you select, it must be formalised in your entity’s accounting policy. This ensures transparency and compliance with regulatory requirements.

If your business meets the criteria for Wave 1 but has not yet completed all required setup processes, act immediately – fines for refusing to accept the digital rouble are already being applied.

Companies that will be affected by Waves 2 and 3 should begin preparations in advance. Early action will help you avoid last‑minute pressure, technical issues, and potential penalties when the requirements become applicable to your business.

If you have any questions, contact your bank or consult with relevant specialists who can help tailor the implementation process to your company’s specific needs.