There is no obligation. The use of the electronic invoice must be accorded by both parties.
e-Invoicing in Russia
Characteristics of the electronic invoice in Russia
The development of the electronic invoice in Russia is very developed in the retail, pharmaceutical and automotive sectors. Large and medium sized businesses are now using XML standards tagged in Russian, and that use local suppliers to manage the delivery of documents, or integration with the Russian tax authority.
Companies must use the services of an authorized EDI provider and must obtain a certificate issued by a Russian certification authority.
The Russian electronic invoice must be generated from a structured XML file with tags in Russian and regulated by the tax authority.
All invoices must be signed by a certificate issued by a Russian certification authority, and a proprietary digital signature generation system.
Archiving is the responsibility of the authorized operator and applies to issued and received invoices for 4 years.
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.