: This is the most critical update. Starting April 1, 2026 , all taxpayers must use the updated form that includes line 5b. This line is used to record the number and date of the advance payment invoice (schet-faktura na avans) that is being offset by the current shipment.
: 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 blank scheta faktury obrazec
: 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. : This is the most critical update
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
: 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.
Новая форма счета-фактуры с 1 апреля 2026 года - Главбух
