Russia E-invoicing

Russia regulates electronic invoicing nationwide, but its usage remains mainly optional. Only transactions involving certain traceable goods require buyers to issue e-invoices.

Russia has a specific approach to e-invoicing, and this page provides an overview. Bookmark it to keep track of any updates.

1. B2B e-invoicing in Russia

2. B2G e-invoicing in Russia

3. Timeline of e-invoicing adoption in Russia

4. Russian e-invoice clearance

5. Characteristics of e-invoices in Russia

6. FAQ

7. Additional resources

B2B e-invoicing in Russia

While electronic invoicing for business-to-business transactions remains predominantly voluntary in Russia, resolution No. 807 dated 25 June 2019 states that specific categories of goods mandatorily require electronic invoices under the national traceability system.

The following product categories fall under Russia’s mandatory e-invoicing requirements:

Refrigeration and freezing equipment
Industrial trucks (including forklift trucks, bulldozers, graders, planners, power shovels, excavators, shovel loaders, tampers, and road rollers)
Washing and drying machines (for household and commercial applications)
Monitors and projectors (excluding television reception equipment)
Electronic integrated circuits and components
Baby strollers and child safety seats

This regulatory requirement, in effect since 1 July 2021, applies to all legal entities and individual businesses engaged in transactions involving these goods. Recipients of these products must maintain capabilities for accepting and processing electronic invoices.

B2G e-invoicing in Russia

No comprehensive mandate exists for electronic invoicing in Russia for business-to-government transactions. However, electronic invoices are widely utilized voluntarily throughout the public procurement ecosystem.

As with B2B transactions, mandatory e-invoicing applies exclusively to transactions involving traceable goods under Russia’s national goods traceability system. This regulatory framework was implemented in 2021 to enhance monitoring of trade activities within the Eurasian Economic Union (EAEU).

Timeline of e-invoicing adoption in Russia

Here are the key dates in Russia’s e-invoicing journey.

2012: Introduction of voluntary e-invoice exchange between businesses
2017: Introduction of mandatory e-invoice government clearing
1 July 2021: Implementation of mandatory e-invoicing for traceable goods
January 2024: Retention of invoices and accounting documents increased from four to five years under Order No. 236 of 2019

Russian E-Invoice Clearance

Incorporating a system of electronic invoicing, Russia introduced mandatory e-invoice government clearing in 2017 for the mandated issuance of traceable goods as well as for any voluntarily issued e-invoices. This required the production of invoices in XML as a UTD (Universal Transfer Document) format established by the Federal Tax Service.

Key components of the Russian e-invoicing system include:

42 certified Russian software providers that support electronic invoice submission with digital signatures
Electronic Document Exchange (EDE) networks that ensure secure invoice transmission
Regulatory oversight that enables Russian tax authorities to detect errors or fraud swiftly
Mandatory e-invoice retention period of five years
Specific format requirements for standardized information exchange

Characteristics of e-invoices in Russia

Russian e-invoicing compliance requires adherence to specific technical standards:

E-invoices must be generated from XML files with tags in the Russian language
Documents must be formatted according to the UTD (Universal Transfer Document) standard set by the Federal Tax Service
All invoices must be authenticated with qualified electronic signatures
Signature certificates must be issued by authorized Russian certification authorities (CAs)
Digital signatures can be prepared and stamped by certified e-invoice agents
All e-invoices must be securely archived for a minimum retention period of five years
Transmission must occur through approved Electronic Document Exchange networks

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FAQ

Is e-invoicing mandatory in Russia?

Russia only mandates the issuance of electronic invoices for select goods that fall under the country’s traceability requirements. The applicable goods include:

Refrigeration and freezing equipment
Industrial trucks (forklift trucks, bulldozers, graders, planners, power shovels, excavators, shovel loaders, tampers, in addition to road rollers)
Washing and drying machines (household and laundry facilities)
Monitors and projectors (excluding receiving television equipment)
Electronic integrated circuits and elements
Baby strollers and child safety seats

How long must e-invoices be retained in Russia?

The mandatory retention period for e-invoices in Russia is five years, which aligns with the statute of limitations for tax audits under Russian law.

Organisations must implement compliant archiving solutions that maintain document integrity while ensuring accessibility for potential tax authority inspections throughout the five-year period.

What are Electronic Document Exchange (EDE) networks?

Electronic Document Exchange (EDE) networks in Russia are secure, certified infrastructure systems that facilitate the transmission of electronic documents, including e-invoices, between businesses and regulatory authorities.

Only authorised EDE operators meeting strict technical and security requirements can provide these services in Russia. The 41 certified Russian software providers typically offer access to these networks as part of their e-invoicing solutions, creating a controlled ecosystem for electronic document exchange that maintains security while enabling efficient business operations.

Additional resources

E-invoicing Guide

Your helpful overview of e-invoicing’s global adoption.

Read here