Russian e-invoice

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.

Need help with your Russian VAT compliance?

Researching Russian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.