Getting a second passport or residence permit is only half the job. For a Russian citizen there is a second half that is easy to forget: notifying the state. It has to be done correctly and on time — otherwise the joy of a new status comes with a fine, and in the worst case, a criminal charge. Let's break it down honestly and point by point: whom to notify — the MVD or the FTS, within what deadline, what happens if you stay silent, and how to file the notification without mistakes.
First, the thing that clears up the confusion: the MVD and the FTS are about different things
People often ask: "Where do I take the notification about a second citizenship — to the tax office?" The answer: you notify the MVD (Ministry of Internal Affairs) about the fact of a second citizenship or residence permit — not the FTS (tax service). These are two separate stories:
- The MVD (migration department) receives the notification that you have acquired another citizenship or a residence permit / other document granting permanent residence in another country. This obligation comes from Part 1 of Article 11 of the Citizenship Act and applies to every citizen of the Russian Federation.
- The FTS (tax service) — you do not declare a second citizenship or residence permit as such. But together with the status there almost always appear things the FTS cares about directly: foreign bank accounts, controlled foreign companies (CFC) and the question of tax residency. More on that below in a separate block.
Put simply: the MVD is about the document, the FTS is about the money and taxes behind that document. Confusing them is a typical and costly mistake.
Notifying the MVD: who, what and by when
Who is obliged
Any citizen of the Russian Federation who has acquired:
- the citizenship (nationality) of another state, or
- a residence permit or another valid document granting the right to permanent residence abroad.
A separate notification is filed for each document. Got a residence permit and later a citizenship — that's two notifications, not one.
An important nuance about what counts as "permanent residence" and what to do if you actually live abroad is at the end of the article. It is changing in 2026.
Within what deadline
As a general rule — within 60 days from the day of acquiring the foreign citizenship or the right to permanent residence.
A special case: if you are outside Russia, the notification may be filed at a Russian embassy or consulate within the same 60 calendar days. If it was not filed and you remained abroad, the period starts afresh: 60 calendar days from the day you enter the Russian Federation. Part 6 of Article 11 of the Citizenship Act 138-FZ.
How to file
Three working ways:
- In person — at the MVD migration unit at your place of residence (registration) or actual stay.
- At a Russian embassy or consulate — if you are abroad. Article 11 of the Citizenship Act lists the territorial MVD body, electronic filing and a diplomatic mission or consular post; it does not name Russian Post.
- Via Gosuslugi — electronic filing (the most convenient option if you have a verified account).
The notification uses the prescribed form; a copy of the foreign passport or residence permit is attached. The specific form and procedure are updated periodically, so before filing, check the current form on Gosuslugi or with your MVD unit.
What silence costs: from 500 ₽ to a criminal charge
It's important to understand the difference between "filed with a violation" and "did not file at all" — the liability is fundamentally different.
Violated the procedure or the deadline (filed late, wrong form, with errors) — administrative liability. Article 19.8.3 of the Administrative Code: a fine for an individual of 500 to 1,000 roubles. Unpleasant, but not a catastrophe.
Did not notify at all (deliberate concealment) — criminal liability. Article 330.2 of the Criminal Code for failure to fulfil the notification obligation:
- a fine of up to 200,000 roubles or in the amount of income for a period of up to one year, or
- compulsory labour of up to 400 hours.
The difference is obvious: being a couple of weeks late but still filing is a few hundred roubles; completely "forgetting" and concealing is already the criminal domain. The takeaway is simple: even if the deadline has passed, you still need to file. A late notification is incomparably better than none.
The FTS side: what appears together with the status
Once again: a second citizenship and a residence permit are not declared to the FTS. But together with them you usually acquire obligations that are directly relevant to the tax service:
- Foreign accounts. A Russian currency resident is obliged to notify the FTS of opening, closing and changing the details of a foreign bank account, and for most accounts — also to file a report on the movement of funds. How a second passport / residence permit actually helps to open an account, and what remains before the tax service, is covered in "Second passport, residency and foreign banks: how a Russian citizen opens an account in 2026".
- Automatic exchange (CRS). Even a "quiet" account abroad can become visible to the FTS through the international exchange of financial information. The current status of the exchange and how to plan for it — in the separate breakdown "CRS and automatic exchange 2026: what the FTS learns about your account".
- CFC. If you have a stake in a foreign company, the obligation to notify the FTS about a controlled foreign company remains regardless of how many passports you hold. In detail — in "CFC for a business owner" (in preparation).
- Tax residency. The key myth to dispel at once: a passport or residence permit ≠ an automatic change of tax residency. As long as you spend 183+ days a year in Russia and keep your centre of vital interests here, you remain a Russian tax resident with all the obligations. A change of residency is about days of presence and real life in another country, not about the fact of obtaining a document. How this works, using Turkey as an example — the in-depth tax breakdown "The 183-day rule without illusions" on turkeyzero.tax.
What changes in 2026: the initiative on those living abroad
At present the obligation to notify about a second citizenship / residence permit, as a general rule, concerns those who permanently reside in Russia. A citizen who actually lives abroad and has no registration in Russia usually does not fall under it.
In January 2026, an initiative by the Russian Ministry of Foreign Affairs appeared to close this gap — to extend the notification obligation (and the liability for failing it) also to Russians permanently residing abroad. At the time of writing this is a bill / initiative, not a law in force, but those who live between two countries or are planning to relocate should keep it on their radar: the rules in this part may tighten.
Short checklist
- Got a residence permit or a second citizenship — notify the MVD (not the FTS), a separate notification for each document.
- Deadline: 60 calendar days from the date of acquisition. If you are abroad, the notification may be filed at a consulate within those same 60 days; otherwise the period runs afresh — 60 calendar days from the day you enter Russia.
- Ways: at the territorial MVD body, electronically, or — if you are abroad — at a Russian embassy or consulate.
- Lateness / error — a fine of 500–1,000 ₽ (Art. 19.8.3 of the Administrative Code). Full concealment — criminal Art. 330.2 of the Criminal Code (up to 200,000 ₽ or up to 400 hours of labour). Late — file anyway.
- Separately keep the FTS in mind: foreign accounts, CFC, tax residency — they are not about the passport itself, but they come with it.
- Keep an eye on the 2026 initiative for those permanently living abroad.