: IPs are now required to provide their OGRNIP and the date it was assigned instead of the previous registration certificate details when signing the document.
In 2026, the Russian tax system introduced significant changes to the VAT invoice (schet-faktura) form. These updates aim to better link prepayments with final shipments and accommodate the new VAT rates. Key Changes to the 2026 Form
: For most transactions, documents must be issued electronically through the UPD version 5.03 format. Paper invoices are generally restricted to specific exceptions, such as connectivity issues. Where to Find Templates and Samples
Новая форма счета-фактуры с 1 апреля 2026 года - Главбух
: Following tax reforms, the standard VAT rate has increased to 22% . Ensure your templates and software are updated to reflect this new percentage in the tax columns.