The FNS will be able to obtain technical data about devices from which Russians and companies conduct digital ruble operations. The new procedure is set to come into effect in July 2027 and is outlined in the August orders of the tax service.

Statements for the FNS may include IP and MAC addresses, phone and SIM card numbers, as well as other device identifiers. Along with these, the tax authority will receive information about the amount and time of the operation, its purpose, sender, and recipient.

Such data will allow for matching different accounts and transfers, searching for hidden income, and the use of other people's wallets. The coincidence of technical parameters may also be one of the signs of business fragmentation.

However, the FNS will not have constant access to all operations. Information will only be transmitted in cases provided for by law and upon requests from tax authorities.

Experts emphasize that a single IP or MAC address alone does not prove a violation: several people can use one device or network. Therefore, technical data should be evaluated along with other evidence.