Russia's Federal Tax Service (FNS) has approved new forms for statements on digital ruble account operations, which the Central Bank will provide to tax authorities upon request. The documents, spotted by Izvestia, include provisions for IP and MAC addresses, phone and SIM card numbers, and other device identifiers used for transfers. The rules take effect on July 1, 2027.
The FNS gained the right to request digital ruble account statements in January 2025, but the new orders expand the scope of data transmitted. The documents do not specify that all listed identifiers will be provided for every transaction; they are grouped in one column with the phrase "and (or)".
Information about an individual's account may be requested, for example, when collecting debts or during a tax audit with the approval of the agency's leadership. The tax service does not have automatic access to all transactions: the platform operator provides data only after a reasoned request.
IP and MAC addresses, phone numbers, and SIM card numbers are already included in statements that the FNS can request for regular bank accounts. The new orders extend a similar format to digital ruble accounts, which are held on the Central Bank's platform rather than at a commercial bank.
Experts interviewed by Izvestia believe that technical data could help the tax service match different accounts and identify cases where multiple wallets are managed from a single device, as well as uncover hidden income and fictitious transactions. However, matching IP or MAC addresses alone does not prove a violation: different people may use the same device or Wi-Fi network, and the MAC address of modern smartphones can technically be changed.