

The Ministry of Finance of the Russian Federation has clarified the procedure for accounting for transactions with the digital ruble.
Since CBDC is a type of non-cash money, reporting on it is carried out in a general manner.
Digital rubles are stored in a separate bank account. At the same time, to summarize information about the availability and movements of an asset, an organization can introduce an additional synthetic account.
Companies that maintain simplified accounting can indicate transactions with digital rubles in the “current accounts” section.
Receipts and write-offs of the asset are reflected in the reporting based on the information provided to the organization by the Bank of Russia through a participant in the digital ruble platform.
Earlier, the State Duma Committee on Budget and Taxes recommended adopting in the first reading a bill providing for the integration of the digital ruble into the system of tax regulation and control.
Let us remind you that the law on the Russian CBDC came into force on August 1.
Citizens of the Russian Federation will have the opportunity to massively use the new means of payment in 2025–2027.
The asset is currently being tested in several banks.
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