E-invoicing regulations have existed in Russian legislation since 2012. However, there was no significant development of electronic invoice reporting until July 2021. It seems the government expected that the optional e-invoicing would gain popularity with time as digitalization expands internationally. However, it is worth noting that in 2017, an important step towards digitalization was taken in Russia. As of January 2017, it has been obligatory to provide e-accounting data (invoice listings) to allow tax authorities to cross-check data between different taxpayers. This process includes a requirement to provide scanned, digitally signed invoices, which will probably be replaced by the structured e-invoicing model.
Source SNI – Ridvan Yigit
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