A special recording procedure for certain securities will be in effect until the end of 2025

Garant – Free Online Demo

Legal information system for your company.
Simply click on the button «Start working» and the system Legislation of Russia in English will be available for unlimited time.

Start working

News

11.04.2025

FROM APRIL 1, 2025, ONLY ONE FORMAT OF ELECTRONIC INVOICE WILL BE IN EFFECT

The Federal Tax Service reminds that April 1 marks the end of the transition period during which taxpayers had a choice of formats for generating electronic invoices. The Order of the Federal Tax Service dated December 19, 2023 approved two Annexes, one of which is valid until the end of March 2025. Thus, from April 1, 2025, only the format provided for on Annex No. 1 to the Order to be applied to generate an electronic invoice and universal transfer document.

Invoices generated after April 1, 2025 using the old format will violate the requirement of the Tax Code of the Russian Federation, which means that the taxpayer will have difficulties accounting for VAT.

However, the Federal Tax Service notes: if counterparties began document flow before April 1, 2025, then it should be completed in the same format in which it was started, even if the old format was used.

The key value is the date of issuing the invoice, recorded by the e-document flow operator in the confirmation of the dispatch date.

mon	tue	wed	thu	fri	sat	sun
	1	2	3	4	5	6
7	8	9	10	11	12	13
14	15	16	17	18	19	20
21	22	23	24	25	26	27
28	29	30*