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Russia e-Invoicing
Last reviewed 2 official sources
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Russian VAT invoices can be issued on paper or electronically, and electronic ones are exchanged through operators registered with the Federal Tax Service (FNS) in the FNS format. Since 1 July 2021, invoices for goods subject to traceability must be electronic. Other invoices go electronic only by agreement between the parties.
Previous
1 January 2026
Old waybill and work-completion act formats withdrawn
Latest
1 April 2026
Invoice form updated for 22% VAT and advance invoices
Russia e-Invoicing Overview
B2B
phased
since 1 July 2021Under article 169(1) of the Tax Code , an invoice may be issued on paper or in electronic form, and the electronic form is used by mutual consent of the parties where both have compatible technical means to receive and process it. Article 169(1.1), added by Federal Law 371-FZ of 9 November 2020 and in force from 1 July 2021, requires invoices and corrective invoices for goods subject to traceability to be issued electronically. Under article 169(1.2), buyers of those goods must receive them through a Russian EDI operator that meets FNS requirements. The goods concerned are listed in Government Decree 1110 of 1 July 2021, and the FNS runs a traceability check service for them.
B2G
voluntary
No e-invoicing duty specific to public buyers has been set; supplies to them follow the general article 169 rules, including the electronic invoice requirement for traceable goods. Amendments to article 94 of Federal Law 44-FZ on public procurement, in force from 1 January 2022, moved contract acceptance into the Unified Information System in procurement (EIS), where acceptance documents are created and signed electronically. The EIS also lets supplier and customer sign a universal transfer document in the FNS format on a voluntary basis, as the Ministry of Transport reported in December 2021 .
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Implementation Timeline(9 events)
Key mandate dates. Select a date for detail, or show all updates below.
New electronic invoice exchange procedure
1 July 2021
All
Traceable goods must be invoiced electronically
1 July 2021
B2B
Formats for traceable goods documents approved
8 July 2021
B2B
FNS Order ED-7-15/645@ of 8 July 2021 approved the form, format and completion rules for the electronic invoice and universal transfer document used for traceable goods. The FNS notes that issuing them is governed by subparagraph "v" of point 13 of the traceability system regulation in Government Decree 1108 of 1 July 2021.
Electronic acceptance in public procurement
1 January 2022
B2G
Amendments to article 94 of Federal Law 44-FZ took effect, and the EIS began creating and signing documents accepting goods, works and services electronically. The Ministry of Transport reported that suppliers and customers can also sign a universal transfer document in the FNS format in the EIS on a voluntary basis.
Operators forward traceable goods invoices to the FNS
1 January 2023
B2B
FNS Order ED-7-15/636@ of 8 July 2022 took effect. The seller's EDI operator checks invoices, universal transfer documents and corrective documents carrying traceability details against the FNS format and sends them to the FNS, so the traceability system now sees transfers close to real time instead of only through VAT returns and quarterly reports.
New invoice and UPD formats in force
9 February 2024
All
Single electronic invoice format
1 April 2025
All
The transition period under Order ED-7-26/970@ ended. From this date only the format in Annex 1 to the order may be used for electronic invoices and universal transfer documents, and the FNS warned that invoices issued in the old format breach the Tax Code, although an exchange started before 1 April may be finished in its original format.
Old waybill and work-completion act formats withdrawn
1 January 2026
All
FNS Order ED-7-26/28@ of 20 January 2025 took effect, ending exchange through EDI operators of goods waybills and work-completion acts in the formats of Orders MMV-7-10/551 and MMV-7-10/552 of 30 November 2015. The FNS points businesses to the UPD 5.03 format, which can combine the primary document with the invoice or be used separately. Paper and unstructured electronic primary documents remain allowed.
Invoice form updated for 22% VAT and advance invoices
1 April 2026
All
Changes to the invoice form and to the purchase and sales ledgers took effect. The FNS summary lists a new invoice line 5b for the details of advance invoices set off against a shipment, and the 22% standard VAT rate that Federal Law 425-FZ of 28 November 2025 applies to shipments from 1 January 2026. Paper invoices follow Government Decree 1137 of 26 December 2011 as amended on 23 January 2026, as a regional FNS office confirmed .
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Compliance Regime
Tax Authority
CTC Model
Decentralised exchange
Electronic invoices travel over telecommunication channels with an enhanced qualified electronic signature through EDI operators, under the procedure in Ministry of Finance Order 14n of 5 February 2021 , in force since 1 July 2021. Operators must meet the requirements of FNS Order ED-7-26/546@ of 8 June 2021 and appear on the FNS register of operators. Under Order 14n the buyer signs a notice of receipt, and each operator records the date and time and passes the notice on by the next working day. A replacement procedure built on unsigned universal messages was announced by the FNS in June 2025 , but the message format is still listed as a draft on the FNS list of approved formats . For traceable goods, the seller's operator has also sent the invoice or universal transfer document to the FNS since 1 January 2023.
Standards
FNS invoice and universal transfer document (UPD) format 5.03, Order ED-7-26/970@
Technical Formats
XML (FNS XSD schemas)
Exemptions
Traceable goods outside the electronic invoice rule
Article 169(1.1) of the Tax Code lifts the electronic form requirement for traceable goods sold to individuals for personal, family or household needs or to professional income taxpayers, for goods leaving Russia under the export or re-export customs procedure, and for goods moved to another member state of the Eurasian Economic Union.
Latest Update
Technical Update
1 Apr 2026Invoice form updated for 22% VAT and advance invoices
Changes to the invoice form and the purchase and sales ledgers took effect on 1 April 2026. The FNS summary lists a new line 5b on the invoice for the details of advance invoices set off against a shipment, new ledger columns for the same purpose, and the 22% standard VAT rate applied to shipments from 1 January 2026.
Official Sources
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Frequently asked questions about e-Invoicing in Russia
Russia is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is voluntary.
B2B e-Invoicing in Russia is in a phased rollout since 1 July 2021. Under article 169(1) of the Tax Code , an invoice may be issued on paper or in electronic form, and the electronic form is used by mutual consent of the parties where both have compatible technical means to receive and process it. Article 169(1.1), added by Federal Law 371-FZ of 9 November 2020 and in force from 1 July 2021, requires invoices and corrective invoices for goods subject to traceability to be issued electronically. Under article 169(1.2), buyers of those goods must receive them through a Russian EDI operator that meets FNS requirements. The goods concerned are listed in Government Decree 1110 of 1 July 2021, and the FNS runs a traceability check service for them.
B2G e-Invoicing in Russia is voluntary. No e-invoicing duty specific to public buyers has been set; supplies to them follow the general article 169 rules, including the electronic invoice requirement for traceable goods. Amendments to article 94 of Federal Law 44-FZ on public procurement, in force from 1 January 2022, moved contract acceptance into the Unified Information System in procurement (EIS), where acceptance documents are created and signed electronically. The EIS also lets supplier and customer sign a universal transfer document in the FNS format on a voluntary basis, as the Ministry of Transport reported in December 2021 .
Russia supports the following e-Invoice formats: XML (FNS XSD schemas).
Russia uses the following e-Invoicing standards: FNS invoice and universal transfer document (UPD) format 5.03, Order ED-7-26/970@.
Electronic invoices travel over telecommunication channels with an enhanced qualified electronic signature through EDI operators, under the procedure in Ministry of Finance Order 14n of 5 February 2021 , in force since 1 July 2021. Operators must meet the requirements of FNS Order ED-7-26/546@ of 8 June 2021 and appear on the FNS register of operators. Under Order 14n the buyer signs a notice of receipt, and each operator records the date and time and passes the notice on by the next working day. A replacement procedure built on unsigned universal messages was announced by the FNS in June 2025 , but the message format is still listed as a draft on the FNS list of approved formats . For traceable goods, the seller's operator has also sent the invoice or universal transfer document to the FNS since 1 January 2023.
Exemptions from Russia e-Invoicing may apply to: Traceable goods outside the electronic invoice rule. Check specific criteria as exemptions vary by transaction type and business size.