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The average exchange rate of the US dollar to the Russian ruble


The average exchange rate of the US dollar to the ruble of the Russian Federation - the average monthly value of the exchange rate of the US dollar to the ruble of the Russian Federation established by the Central Bank of the Russian Federation, determined by the taxpayer in accordance with paragraph 2 of article 333.46 of this Code1.

The average exchange rate of the US dollar to the ruble of the Russian Federation - the average monthly value of the exchange rate of the US dollar to the ruble of the Russian Federation established by the Central Bank of the Russian Federation, determined by the taxpayer independently as the arithmetic mean of the exchange rate of the US dollar to the ruble of the Russian Federation established by the Central Bank of the Russian Federation for all days in the calendar month2.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2020-05-21, article 333.49, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2026-08-04, Art. 193, para. 8 // RSZ RF. ↩

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