Незаконный майнинг: наказание, штрафы и легализация в РФ

Mining Regulation in Russia: A Practical Guide to Legalization for 2025

Article reviewed and updated: November 2024. Legislation is currently under active development; we recommend monitoring the status of key bills on the official portals sozd.duma.gov.ru and regulation.gov.ru.

Mining legislation in Russia is approaching final approval. This material is a practical guide for operators on adapting to the new rules. We will break down the key steps for legalization, tax regimes, regional risks, and security requirements based on the current status of bills and law enforcement practice.

What to do right now: 5 steps to legalization

Register your business: Form an IE (Individual Entrepreneur) or LLC.

Select OKVED codes: Specify the primary code 63.11 "Data processing activities."

Legalize electricity consumption: Execute an energy supply contract at a commercial tariff.

Choose a tax regime: The optimal choice for a start is the STS (Simplified Taxation System) "Income" or "Income minus Expenses."

Organize document flow: Collect and store all documents confirming expenses and income to pass bank checks (AML/SoF).

Key Terms

Mining — activities using computing equipment and Russian information infrastructure facilities aimed at obtaining cryptocurrency.
Mining operator — a legal entity or IE performing mining activities and included in the relevant registry.

Key Legislative Initiatives: Status and Forecast

Initiative	Document and source	Current status (November 2024)	Forecast dates and key provisions
Main Law on Mining	Bill No. 237585-8	Passed the first reading. Preparing for the second.	Entry into force: no earlier than September 1, 2025 (forecast). Introduces the terms "mining" and "mining operator." Obligates operators to register in a special registry. Allows the sale of cryptocurrency through authorized Russian organizations or foreign platforms.
Administrative Liability	Draft amendments to the Code of Administrative Offenses (ID 02/04/09-23/00141344)	Undergoing public discussion.	Entry into force: no earlier than September 1, 2025 (forecast). Fines for mining without registry inclusion: up to 50,000 RUB for individuals, up to 1,000,000 RUB for legal entities. Fines for illegal electricity consumption: up to 200,000 RUB for individuals, up to 2,000,000 RUB for legal entities.
Criminal Liability	Draft amendments to the Criminal Code (under development)	Concept being discussed, text not published.	Dates unknown. Expected liability for organizing illegal mining with income on a large scale (from 3.5 million RUB) and especially large scale (from 13.5 million RUB).

Practical Guide to Legalization

Step 1. Business Registration and Selection of OKVED Codes

For legal activity, registration as an IE or LLC is required.

Recommended codes under OK 029-2014 (NACE Rev. 2):

Primary: 63.11 "Data processing, hosting and related activities." This code most accurately reflects the essence of the mining process as a computational data processing activity in the blockchain.
Additional: 62.09 "Other information technology and computer service activities," 72.19 "Other research and experimental development on natural sciences and engineering."

Practical advice: Code 63.11 is the most universal and recognized by the Federal Tax Service (FTS). Before registration, it is recommended to clarify the practice of applying codes in your regional FTS office, as some regions may have specific preferences.

Step 2. Choosing a Tax Regime and Accounting

The tax base arises at the moment of cryptocurrency realization — exchange for fiat money.

Important aspect: As of November 2024, there are no official clarifications from the FTS or the Ministry of Finance on the accounting procedure for mined but unrealized cryptocurrency. Current law enforcement practice and the position stated in Ministry of Finance letters (e.g., No. 03-04-05/55235 dated 05/17/2023) assume that taxable income arises only at the time the asset is sold. However, this creates a risk of the regulator changing its position in the future.

Regime	Rate	Who it fits	Accounting procedure and calculation example
STS "Income"	6% (rate may be lower in some regions)	Operators with low or difficult-to-verify expenses.	Income in rubles at the exchange rate on the date of credit is reflected in the Book of Income and Expenses (KUDIR). Example: sold 0.1 BTC for 500,000 RUB. Tax: 500,000 × 6% = 30,000 RUB.
STS "Income minus Expenses"	5–15% (depends on the region)	Operators with high, documented expenses (electricity, rent, equipment depreciation).	Income and expenses are reflected in KUDIR. Example: income 500,000 RUB, electricity expenses 200,000 RUB. Tax base: 300,000 RUB. Tax (at 15% rate): 300,000 × 15% = 45,000 RUB.
OSNO (General)	VAT (20%) + Profits Tax (20%) / PIT (13/15%)	Large companies working with VAT payers.	Not recommended for most miners due to high tax burden and lack of clear FTS guidance on VAT for crypto sales.

Example of accounting entries (for LLC on STS):

Mining of cryptocurrency (reflecting on an off-balance sheet account at a nominal or market value):
- Dt 012 "Cryptocurrency assets" — 1 unit (or market value on the date of receipt).
Sale of cryptocurrency and receipt of funds to the account:
- Dt 51 "Settlement accounts"
  Ct 90.1 "Revenue" — 500,000 RUB.
Write-off of cryptocurrency from the off-balance sheet account:
- Ct 012 "Cryptocurrency assets" — 1 unit.
Reflecting electricity expenses:
- Dt 20 "Main production"
  Ct 60 "Settlement with suppliers" — 200,000 RUB.

Step 3. Inclusion in the Registry of Miners (Forecast)

The procedure will be launched after the main law comes into force.

Authorized body: Currently not determined. Logical candidates are the FTS (as the operator of most registries) or the Ministry of Digital Transformation (as the IT regulator).
Procedure: Detailed regulations (application form, processing times, exact list of documents) will be established by separate government decrees. At this stage, these details are not yet defined.
Predicted list of documents for application:
- Application of the established form.
- Copies of constituent documents (for LLC) or passport (for IE).
- Information on the addresses where equipment is located.
- Information on the planned power consumption.

Step 4. Legalization of Energy Consumption and Safety

Contract and tariff: Execute a direct energy supply contract with the local energy sales company as an IE or LLC. This guarantees the application of a commercial tariff and eliminates the risks of recalculation.
Technical connection (TC): To connect or increase capacity, you must apply to the grid organization (e.g., "Rosseti") for technical connection. You will be issued Technical Conditions (TC) that must be fulfilled.
Necessary documentation:
- For energy sales: application, copies of constituent documents, documents on ownership/lease of the premises, technical connection certificate.
- For the grid organization: application for TC, layout of power-receiving devices, calculation of maximum power.
Safety requirements: Ensure the premises comply with fire safety requirements (EMERCOM standards) and electrical safety (Electrical Installation Rules — PUE, GOSTs). Placing farms in residential buildings, basements, and garages is the main cause of lawsuits from energy sales companies and neighbors.

Step 5. Preparation for AML/SoF Checks and Document Storage

Under Law No. 115-FZ, banks and exchanges are required to request confirmation of the source of funds (SoF). Documents for all operations must be stored for at least 5 years.

Minimum document package for SoF:

Registration: Extract from EGRIP/EGRUL.
Tax: Tax returns (STS) with FTS acceptance marks.
Expense: Contracts for the purchase/lease of equipment and premises, energy supply contract, electricity bills, and certificates.
Operational: Screenshots from the mining pool's personal account with payout history (hashrate, dates, amounts, wallet addresses).
Financial: Bank statements confirming the payment of taxes and operating expenses.

Example cover letter (SoF) for the bank:

To: [Name of Bank]
From: IE Ivanov Ivan Ivanovich (TIN: XXXXXXXXXXXX, PSRNSP: XXXXXXXXXXXXXXX)

Subject: Explanation of the economic sense of the operation and source of funds

Dear Sirs,

In response to your request [request number, if any] regarding the operation dated [date] in the amount of [amount] RUB, I clarify the following.

I am an individual entrepreneur and conduct data processing activities (OKVED 63.11). The funds received in my account are income from the realization of digital currency (cryptocurrency) obtained as a result of mining.

This activity is conducted in accordance with the legislation of the Russian Federation. Taxes are paid according to the applied taxation system (STS "Income").

As confirmation, I attach the following documents:

Extract from EGRIP.

STS tax return for the period [period].

Energy supply contract and electricity bills.

Screenshots from the mining pool's personal account.

Bank statement confirming tax payments.

Sincerely,
IE Ivanov I.I.
[Date, Signature]

Practical advice: Store documents in a digital archive with a clear structure and naming, for example: 2025-01*Invoice*EnergySales_123.pdf, 2025-Q1*Return*STS.pdf. This will allow you to quickly respond to bank requests, which usually give 3–7 days for a response.

Regional Risks: How to Choose a Location

The choice of region is a key factor in economic efficiency and safety.

Evaluation criteria:

Electricity tariffs: Differences between regions can be 3–5 times.
Capacity availability: In energy-deficient regions, it is almost impossible to obtain limits for industrial consumption.
Position of authorities and energy companies: In some regions, miners are attracted; in others, they are actively prosecuted.

Region type	Characteristics (tariffs, capacity, practice)	Risks	Recommendations
Energy-surplus, loyal (Irkutsk Region, Krasnoyarsk Territory, Khakassia, Buryatia)	Low tariffs, interest of authorities in data centers. Active fight against "grey" miners to free up grids.	High (for "grey" miners). Massive lawsuits from energy sales with recalculations at commercial rates.	Only full legalization. Execution of direct contracts, business registration. The risk of working "in the grey" is maximal.
Energy-deficient, non-loyal (Moscow, Moscow Region, Dagestan, Krasnodar Territory)	High tariffs, capacity shortages, strict control by grid companies and law enforcement.	Critical. High probability of raids, criminal cases for electricity theft (Art. 165 of the Criminal Code), and forced shutdowns.	Industrial farm placement is not recommended due to economic and legal risks.
Mixed type (Central Russia, Urals, Volga Region)	Moderate tariffs, neutral position of authorities, gradual increase in control.	Medium, growing. Selective checks based on neighbor complaints or detection of abnormal consumption growth on the feeder.	Legalization is mandatory. The risk of detection is lower than in other zones, but it is constantly growing.

Examples from Law Enforcement Practice

Tariff recalculation case (Irkutsk Region): Energy sales companies systematically win lawsuits against individuals mining in residential premises. Courts oblige defendants to pay for electricity at the commercial tariff. Legal justification: Systematic use of electricity to extract profit is not domestic consumption for personal and family needs but constitutes entrepreneurial activity (see Ust-Ilimsk City Court Decision on Case No. 2-134/2023).
Criminal liability case (Dagestan): In 2023, a criminal case was initiated under Part 2 of Art. 165 of the Criminal Code ("Causing property damage by deception or abuse of trust") against a group of people who organized an illegal connection for a mining farm. Damage exceeded 30 million rubles. Legal justification: Unauthorized connection to power grids and unmetered energy consumption is a theft of resource causing damage to the grid owner (Source: Press release of the Ministry of Internal Affairs for the Republic of Dagestan).

Final Legalization Checklist

Register an IE or LLC with primary OKVED code 63.11.
Choose the optimal tax regime (STS) and open a separate business settlement account.
Legalize energy supply: obtain TC, execute a contract at a commercial tariff.
Ensure premises safety in accordance with PUE and fire safety standards.
Establish document flow: systematically collect and store a package of documents (SoF) to confirm the legality of activities.
Monitor the status of bills to timely submit an application for inclusion in the registry of miners after the law enters into force.

Proactive legalization is the only strategy for long-term and safe operation in the Russian mining market.

Illegal Mining: Punishment and Legalization (Ministry of Justice of the Russian Federation)