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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

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