Elektronische factuur in Rusland

Mandatory Use

At the moment, e-invoicing in Russia is not required for all B2B or B2C transactions. However, there are specific cases of mandatory use, particularly for goods subject to tax traceability.

Since July 1, 2021, under Federal Law No. 371-FZ, certain product categories must be managed exclusively through e-invoicing. These include pharmaceuticals, alcohol, tobacco, electronics, and other high tax-risk goods.

Pre-requisites

E-invoices must be transmitted through certified electronic data exchange operators (EDEO) authorized by the FTS. These providers act as both technical and legal intermediaries between issuing companies, receiving parties, and the tax administration.

The Russian system also requires the exchange of a series of acknowledgements between these operators, who are subject to regular audits by the tax authority.

Invoice Format

In Russia, e-invoices must be generated in a structured XML format, with tags written in Russian and in line with FTS guidelines. The most commonly used format is the Universal Transfer Document (UTD), which combines both the invoice and the delivery note into a single digital document.

Digital Signature

Every e-invoice in Russia must be signed with a qualified electronic signature, supported by a digital certificate issued by a locally authorized certification authority. Certificates or signatures issued outside Russia are not accepted.
This ensures the authenticity, integrity, and legal validity of the document in the event of an audit or tax review.

Archiving

Archiving responsibilities fall to the authorized operator, covering both issued and received documents, for a minimum period of four years.