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Russia simplifies VAT invoices

  • VAT
  • 10 September 2014 | Richard Asquith

Russia simplifies VAT invoices

Russian VAT registered businesses will no longer have to provider consumers with full VAT invoices from 1 October 2014.

Russian VAT invoices must be provided within 5 days of the provision of the service or goods. Under the Russian tax code, the basic information on the invoice should include:

  • Name and address of supplier and customer
  • A unique, sequential VAT number
  • Payment details, including staggered payment agreements
  • Price and supporting calculations of goods or services
  • VAT rate and excise amounts
  • Calculation of VAT amount, and gross cost with VAT
  • For imports, details of country of origin and a reference to the appropriate tax return

From 1 October 2014, in addition to not having to provide non-registered tax payer with VAT invoices, there will be no requirement for VAT exempt activities.

This change will require the approval of the taxpayer.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.