Exhibit 8.1

Subsidiary	Main activity	Jurisdiction of incorporation	Ownership interest as of December 31, 2018
JSC QIWI	Operation of electronic payment kiosks	Russia		100	%
QIWI Bank JSC	Maintenance of electronic payment systems, money transfer, consumer and 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 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	Romania		100	%
QIWI WALLET EUROPE SIA	Operation of on-line payments	Latvia		100	%
QIWI Retail LLC 1	Sublease of space for electronic payment kiosks	Russia		—
QIWI Management Services FZ-LLC	Management services	UAE		100	%
Attenium LLC	Management services	Russia		100	%
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	On-line cashbox production	Russia		51	%
QIWI Platform LLC	Software development	Russia		100	%
QIWI Processing LLC	Software development	Russia		100	%
Joint ventures
Flocktory Ltd	Holding company	Cyprus		82	%
Flocktory Spain S.L.	SaaS platform for customer lifecycle management and personalization	Spain		82	%
FreeAtLast LLC	SaaS platform for customer lifecycle management and personalization	Russia		82	%
Associate
JSC Tochka	Digital services for banks	Russia		40	%

¹ The entity was liquidated during the year 2018