Guidelines on E-invoicing execution in Russia

August 21, 2012  |  Asia, Electronic Invoicing, Legal

This information was extracted from the website of DiaDoc. For information and request on Russian e-invoicing please revert to them.

New regulations make it possible to start with e-invoicing in Russia. Compared to other areas the Russian e-invoicing approach looks a lot like the Latin American approach. With a big difference: e-invoicing is not mandatory. And from that perspective e-invoicing in Russia is similar to the European E-invoicing before 2006: a lot of (technical) requirements and no mandated e-invoicing adoption.

E-invoice interchange

E-invoice interchange has to  be done via EDM supplier, according to Order of Minfin of RF ?50? dated 12.04.2011. Activities of EDM suppliers are governed by Order ? ???-7-6/253@. A list of registered EDM suppliers is available on the FNS web-site.

These EDM suppliers ensure the e-invoice delivery to the buyer and generate all supporting documents:

  • The Seller sends an e-invoice.
  • The EDM supplier automatically registers the invoice issue date.
  • The EDM supplier transfers the e-invoice to the recipient and registers the receipt date.
  • The Buyer sends receipt notification to the seller after having received the e-invoice

E-invoice issueand receipt date

The e-invoice is considered to be issued only when seller receives invoice receipt notification from buyer (clause 1.10-11 of Procedure). If such a notification has not been generated, or if seller has not received it, the e-invoice is considered to be not issued and seller has to issue invoice on paper.

The e-invoice issue and receipt dates are registered in EDM supplier confirmations (clause 1.10 -11 of Procedure). These dates define the fiscal period where the e-invoice belongs to. This makes VAT refund proofing more transparent and easy for tax payers and tax authorities.

Revised and corrected e-invoices

Since Federal law ?245-FZ and Resolution ?1137 became effective invoices are revised by generation of new documents: revised and correction invoices.

A correction invoice is issued if the price of goods and services has been changed after business transaction closing (clause Appendix 2 of Resolution ?1137). New source document is the basics to issue correction invoice (clause 10 article 172 of tax Code of Russian Federation).

E-invoicing archiving and submission to tax authorities

E-invoices are original documents. They shall be stored in electronic form (clause 1.13 of Procedure).

E-invoice receipt technology for tax authorities is currently under development. For the moment it is impossible to submit requested invoices and books in electronic form.

So, in the near future, it will become possible to submit e-invoices to tax authorities in electronic form (article 93 of Tax Code of Russian Federation). Document submission procedure is stipulated in Order of FNS RF dated 17.02.2011 ? ???-7-2/168@:

  • tax authority sends request to taxpayer in electronic form.
  • After confirmation of received request the taxpayer prepares set of electronic documents and sends them to tax authority together with the request.
  • If the set of documents is correct tax authority confirms the acceptance and starts to inspect the documents.
  • If taxpayer executes one part of documents in electronic form, and another — in paper, it shall submit copies of paper document as it had been done before.

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