Exhibit 8.1



|                                      |  |                                                                                              |  |                              |  |                                        
|------------------------------------- |  | -------------------------------------------------------------------------------------------- |  | ---------------------------- |  | ---------------------------------------
|Subsidiary                            |  | Main activity                                                                                |  | Jurisdiction ofincorporation |  | Ownershipinterest as ofDecember 31,2017
|JSC QIWI                              |  | Operation of electronic payment kiosks                                                       |  | Russia                       |  | 100%                                   
|QIWI Bank JSC                         |  | Maintenance of electronic paymentsystems, money transfer, consumerand SME financial
services |  | Russia                       |  | 100%                                   
|QIWI Payments Services Provider Ltd   |  | Operation of on-line payments                                                                |  | UAE                          |  | 100%                                   
|QIWI International Payment System LLC |  | Operation of electronic paymentkiosks                                                        |  | USA                          |  | 100%                                   
|Qiwi Kazakhstan LP                    |  | Operation of electronic paymentkiosks                                                        |  | Kazakhstan                   |  | 100%                                   
|JLLC OSMP BEL                         |  | Operation of electronic paymentkiosks                                                        |  | Belarus                      |  | 51%                                    
|QIWI-M S.R.L.                         |  | Operation of electronic paymentkiosks                                                        |  | Moldova                      |  | 51%                                    
|QIWI ROMANIA SRL                      |  | Operation of electronic paymentkiosks                                                        |  | Romania                      |  | 100%                                   
|QIWI WALLET EUROPE SIA                |  | Operation of on-line payments                                                                |  | Latvia                       |  | 100%                                   
|QIWI Retail LLC                       |  | Sublease of space for electronicpayment kiosks                                               |  | Russia                       |  | 100%                                   
|QIWI Management Services FZ-LLC       |  | Management services                                                                          |  | UAE                          |  | 100%                                   
|CIHRUS LLC 1                          |  | Management services                                                                          |  | Russia                       |  |                                       
|Attenium LLC                          |  | Management services                                                                          |  | Russia                       |  | 100%                                   
|Rapida LTD 2                          |  | Operation of payment processing andmoney transfer settlement systems                         |  | Russia                       |  |                                       
|Postomatnye Tekhnologii LLC           |  | Logistic                                                                                     |  | Russia                       |  | 100%                                   
|Future Pay LLC                        |  | Operation of on-line payments                                                                |  | Russia                       |  | 100%                                   
|Qiwi Blockchain Technologies LLC      |  | Software development                                                                         |  | Russia                       |  | 100%                                   
|QIWI Shtrikh LLC 3                    |  | On-line cashbox production                                                                   |  | Russia                       |  | 51%                                    
|QIWI Platform LLC 4                   |  | Software development                                                                         |  | Russia                       |  | 100%                                   
|QIWI Processing LLC 3                 |  | Software development                                                                         |  | Russia                       |  | 100%                                   
|Joint ventures                        |  |                                                                                              |  |                              |  |                                        
|Flocktory Ltd                         |  | Holding company                                                                              |  | Cyprus                       |  | 82%                                    
|Flocktory Spain S.L.                  |  | SaaS platform for customer lifecyclemanagement and personalization                           |  | Spain                        |  | 82%                                    
|FreeAtLast LLC                        |  | SaaS platform for customer lifecyclemanagement and personalization                           |  | Russia                       |  | 82%                                    

|1 | The entity was reorganized in the form of accession to JSC QIWI in 2017
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|2 | The entity was reorganized in the form of accession to QIWI Bank JSC in 2017
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|3 | The entities were incorporated in 2017
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|4 | The entity with negligible net assets was acquired for insignificant consideration in 2017
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