Russia has a fully developed e-invoicing system

The spread of e-billing in Russia is especially noticeable in sectors such as the retail, pharmaceutical and automotive industries. Large and medium-sized businesses are increasingly backing a system that applies certain restrictions such as the use of XML standards labelled in Russian, the requirement to engage local service providers to manage document forwarding, or integration with the Russian Tax Authority through the exchange of different ACKs.

Mandatory status

There is no compulsory requirement. The use of e-invoicing in this country is optional and depends on the agreement between issuer and recipient.

Administrative transactions required

Businesses must engage the services of an authorized EDI operator and use a digital certificate issued by a Russian CA.

e-Signature

All invoices must be signed, using a certificate issued by a Russian certification authority and a proprietary e-signature generation system.

Format

The e-invoice in Russia is generated from a structured XML file with labels in Russian, regulated by the Tax Authority.

Fiscal control

Issuing invoices must be done through authorized operators.
The Russian system requires the exchange of a series of receipt acknowledgments between these operators, which are periodically audited by the Russian tax authorities.
The Russian system stipulates the need to certify and document the entire business relationship electronically with the following documents:
  • Contract
  • Certified Despatch Advice or Service Provision Document
  • Invoice
  • Acknowledgements exchanged by Authorized Operators

Storage

The authorized operator is responsible for safekeeping of documents, both issued and received, for a minimum period of 4 years.

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