Cash flow report on a foreign bank account in 2026
Once a year, by 1 June, for the previous year - separately from the account-opening notification. Who is exempt, what to include, how to file via the personal account and the fines for lateness.
In short
- Deadline: by 1 June for the previous calendar year, for each foreign account.
- Not filed by those who spent more than 183 days abroad in the year, or by holders of accounts up to 600,000 roubles, about $7,100, in Eurasian Union and exchange countries.
- Brokerage accounts are always included unless exempt under the 183 days rule.
- The fine for lateness ranges from a warning to about $30-40 per account.
In detail
A Russian citizen files a report on cash flows in a foreign account with the tax office once a year, by 1 June, for the previous calendar year. It is a separate obligation, not a continuation of the account-opening notification: it is easy to forget, and the fine for lateness grows each week. The report is not filed by those who spent more than 183 days abroad in the year, nor by holders of small accounts in Eurasian Union countries and countries with automatic exchange of tax information.
Who files the report and who is exempt
| Situation | File the report |
|---|---|
| You live in Russia, the account is with a foreign bank | yes, by 1 June |
| You spent more than 183 days abroad in the calendar year | no |
| Account in a Eurasian Union or automatic exchange country, with credits for the year or the year-end balance no more than 600,000 roubles | no |
| Brokerage account with a foreign broker | yes, always, unless exempt under the 183 days rule |
| Account closed during the year | yes, for the period it was open |
600,000 roubles is about $7,100 at the Bank of Russia rate on 6 October 2026. The calendar year counts, not 12 months from departure: this mistake costs a fine per account.
What goes into the report
- the account balance at the start and end of the year;
- how much was credited and debited during the year, by type of transaction;
- for a brokerage account, movements of securities and other financial assets;
- the owner's details, the bank and the account number; each number of a multi-currency account is a separate account.
The figures come from the bank's annual statement. If the bank does not provide one in Russian, translate it for yourself: the statement is only attached for the tax office on request.
How to file the report: step by step
- Check whether you are exempt: days abroad last year and the amount of credits or the balance.
- Order an annual statement from the bank for each account number.
- Fill in the report in the taxpayer's personal account: it is already partly filled with owner and account data if the opening notification was filed.
- Sign and send it by 1 June and keep the receipt.
If the account-opening notification was never filed, start with it - otherwise the report has nothing to attach to formally. How to do it is covered in notification of a foreign bank account.
What the fine for lateness is
| Violation | Part of Article 15.25 | Fine for an individual |
|---|---|---|
| Report filed up to 10 days late | 6.1 | a warning or ~$5-10 |
| 10 to 30 days late | 6.2 | ~$15-20 |
| More than 30 days late | 6.3 | ~$30-40 |
Fines are counted per account. The amounts are small, but something else is more serious: the tax office reconciles the report with data it receives from foreign banks through exchange, and questions about the money in the account cost more than any fine. Income on a foreign account - interest, dividends, trading profit - is declared separately by 30 April.
What changed in 2025-2026
Account notifications are filed on a new form under a Federal Tax Service order of 26 April 2024, and old forms are not accepted. Banks in countries that exchange tax information with Russia report accounts of Russian tax residents themselves, so the tax office often learns of an account before the owner files a report. And a bill introduced on 1 April 2026 proposes the same notifications for crypto wallets.
How we help
The law does not forbid filing the report on your own. But mistakes cost more than the fine: miscounting the 183 days, one report for a multi-currency account with several numbers, discrepancies with bank data, forgotten brokerage accounts. Murblz specialists check whether you need to file, prepare notifications and reports for all accounts and help with the income declaration. Our manager in the chat will calculate the cost.
Account notification
Deadline, form and fines for notifying the opening of an account.
Learn more →183 days abroad
How to count the days and when reports are no longer needed.
Learn more →Personal account abroad
Opening an account and Russian reporting from day one.
Learn more →We will check whether you need to file a report. Tell us where your accounts are, how many days you spent abroad and whether you filed notifications. We will show which reports are needed and how to close missed deadlines.
FAQ
When is the cash flow report on a foreign account due?
Who does not have to file the cash flow report?
How do you file the cash flow report?
What is the fine for a late cash flow report?
Don’t want to figure this out alone?
We handle the whole process end to end: we check your documents, match a program to your situation and give you honest timelines and costs. Ask your question in the chat: the free consultation starts right here. Legal representation before authorities and courts is handled by Murblz specialists together with locally licensed partners.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
Free consultation