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Russian e-invoicing – full mandatory B2B on hold

Russia has put on pause plans to mandate B2B electronic invoicing

The existing ‘Traceability Model’ on retail sales will not be extended to the B2B transactions for the forceable future. This was confirmed by the Ministry of Finance in June 2022.

Invoice Traceability Model adopted on certain import transactions; 2023 potential full B2B pre-clearance e-invoicing

Russia introduced in 2021 a type of compulsory electronic invoicing. The Value Added Tax e-invoicing system came into place from 1 July 2021 for a limited range of transactions. This ‘Traceability Model’, introduced by the Russian Federal Tax Service, is aimed at the illegal import and circulation of goods. B2B e-invoicing remains voluntary elsewhere. B2C imports are also excluded.

Draft legislation looked likely for 2023 to implement mandatory e-invoicing on at least B2B transactions. This is likely to be on a pre-clearance model. But the Ministry of Finance has now put this on hold.

The regime will apply to imports into the Russian Federation and Eurasian Economic Union (EAEU) – Russia; Armenia; Belarus; Kazakhstan; Kyrgyzstan; Cuba; Moldova; Uzbekistan; and Iran. It will only cover certain, traceable goods. These include:

  • TV and computer monitors
  • Computer integrated circuits and parts
  • Construction and heavy transport vehicles
  • White goods (washing and dishwasher machines

Batch registration numbers on invoices – RTPN

The system covers consignments imported, which are provided with a unique identification number in a batch format – batch registration number (RTPN – регистрационный номер партии товара). Invoicing details, including full goods descriptions and weights etc – are then available at the point of import on the shipping documents for the customs. This ID must then be included in eventual electronic sales invoices – XML format – when billed to a business customer. This can further be included within the VAT return.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.  You can check the right VAT calculations on individual or batch transactions for electronic or other invoices via our Advisor and Auditor services.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030? Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025? Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2027 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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