Bo Harald was the first to mention this: On 26 December the Russian Prime Minister Vladimir Putin signed the decree called: “On the forms and rules of filling of documents used in the calculation of the value added tax.” The law comes into force as from 1 January 2012.
The document was discussed several months and is now available on the website the Ministry of Finance and Tax Service: www.nalog.ru/
The Federal Tax Service will approve:
- the clear and easy to use formats of electronic source documents, which then will be submitted to the tax authority at TCS (Telecommunication channels).
- a method to correct invoices, to make it easier for companies to switch to e-invoicing.
So from looking at it the Russian Federation will apply a fiscal e-invoicing scheme that has elements similar to those in Latin America, with the difference that you are not (yet) obliged to use e-invoices.
More information (for Russian native speakers)
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