Exhibit 8.1



|                                      |  |                                                                       |  |                              |  |                                        
|------------------------------------- |  | --------------------------------------------------------------------- |  | ---------------------------- |  | ---------------------------------------
|Subsidiary                            |  | Main activity                                                         |  | Jurisdiction ofincorporation |  | Ownershipinterest as ofDecember 31,2016
|JSC QIWI                              |  | Operation of electronic payment kiosks                                |  | Russia                       |  | 100%                                   
|QIWI Bank JSC                         |  | Maintenance of electronic payment systems                             |  | Russia                       |  | 100%                                   
|QIWI Payments Services Provider Ltd   |  | Operation of on-line payments                                         |  | UAE                          |  | 100%                                   
|QIWI International Payment System LLC |  | Operation of electronic payment kiosks                                |  | USA                          |  | 100%                                   
|Qiwi Kazakhstan LP                    |  | Operation of electronic payment kiosks                                |  | Kazakhstan                   |  | 100%                                   
|JLLC OSMP BEL                         |  | Operation of electronic payment kiosks                                |  | Belarus                      |  | 51%                                    
|QIWI-M S.R.L.                         |  | Operation of electronic payment kiosks                                |  | Moldova                      |  | 51%                                    
|QIWI ROMANIA SRL                      |  | Operation of electronic payment kiosks                                |  |                              |  | 100%                                   
|QIWI WALLET EUROPE SIA                |  | Operation of on-line payments                                         |  | Latvia                       |  | 100%                                   
|QIWI Retail LLC                       |  | Sublease of space for electronic payment kiosks                       |  | Russia                       |  | 100%                                   
|QIWI Management Services FZ-LLC       |  | Management services                                                   |  | UAE                          |  | 100%                                   
|CIHRUS LLC                            |  | Management services                                                   |  | Russia                       |  | 100%                                   
|Attenium LLC                          |  | Management services                                                   |  | Russia                       |  | 100%                                   
|Gikor LLC 1                           |  | Operation of on-line payments                                         |  | Russia                       |  |                                       
|Processingovyi Tsentr Rapida LLC
5    |  | Operation of on-line payments                                         |  | Russia                       |  |                                       
|Rapida LTD                            |  | Operation of payment processing and money transfer settlement systems |  | Russia                       |  | 100%                                   
|Analiticheskiy Tcentr LLC 2           |  | Operation of on-line payments                                         |  | Russia                       |  |                                       
|Postomatnye Tekhnologii LLC 3         |  | Logistic                                                              |  | Russia                       |  | 100%                                   
|Future Pay LLC 4                      |  | Operation of on-line payments                                         |  | Russia                       |  | 100%                                   
|Qiwi Blockchain Technologies LLC 3    |  | Development of Intangible assets                                      |  | Russia                       |  | 100%                                   



|1 | The entity was liquidated during the year 2016.
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|2 | In May 2016, the Group sold 100% of Analiticheskiy Tcentr LLC with negligible net assets for insignificant consideration.
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|3 | The entities were incorporated during the year 2016.
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|4 | In July 2016, the Group acquired 100% of Future Pay LLC for a cash consideration of 15.
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|5 | In December 2016, the Group sold 100% of Processingovyi Tsentr Rapida LLC for insignificant consideration.
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