Russia introduced mandatory e-invoice government clearing in 2017. This includes approved government e-invoice agents clearing invoices, plus live approved cash register reporting.
E-invoices between companies has been permitted since 2012.
Invoices must be produced in XML as a UTD format set by the Federal Tax Service. Invoices are submitted for a local digital signature via encryption software. This is provided only by certified Russian software providers.
Alternatively, outsourced Russian certified e-invoice agents may be used to prepare and stamp the digital signature. These are known as Electronic Document Exchange Operators (EDEO). They act as a network to exchange supplier invoices with customers in a secure electronic format. They will produce digital records of the e-invoice creation for the tax authorities to audit. The Federal Tax Service can compare seller and purchaser VAT recording in this way as well as help detect errors or fraud.
E-invoices must be retained by both supplier and customer for at least four years. This includes adjustments, credit notes and verification keys.
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