Electronic invoicing guide
Russia
Digital reporting requirements
Post Audit
Obligatory
Voluntary for all transactions. Mandatory for certain taxpayers.
According to Federal Law No. 371-FZ, taxpayers selling certain traceable goods imported to Russia and the EAEU (Eurasian Economic Union) are obligated to issue e-invoices. An RNPT batch registration number (РНПТ – регистрационный номер партии товара) will also have to be added to the invoices as of 1 July 2021.
Authority
The Federal Taxation Service
Platform
Agreed by the parties
RU Interoperability framework
Format
XML file with tags in Russian and regulated by the tax authority.
Storage time
4 years
Reporting and processes
The issuance of electronic invoices must be done through authorized operators. The Russian system requires a set of reception acknowledgements between authorized operators and will be periodically audited by the Russian tax authority.
If the company is part of the traceability regime:
1. the supplier issues an e-Invoice and signs it using a digital certificate
2. the supplier sends it to the certified operator
3. the certified operator verifies the document and the validity of the digital signature
4. the certified operator sends the e-Invoice to the buyer
5. the relevant confirmations are exchanged between operator and the counterparties
6. At this stage, the real-time exchange of the e-Invoice data between the operator and the tax administration is not in place. However, the e-Invoice data will still be subject to e-Reporting based on separate regulations (post-audit model)
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
Documents
Invoices
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