Russia
RUElectronic VAT invoices (счёт-фактура) and universal transfer documents travel between businesses through operators of electronic document flow (ЭДО) in formats approved by the Federal Tax Service; electronic form is by agreement, except for traceable goods.
Guide reviewed .
Invoicing and electronic documents
Operators of electronic document flow (операторы ЭДО)
Russian companies that exchange electronic documents between businesses over telecom channels using qualified electronic signature certificates. Federal-level operators are listed in an FNS register; exchange between two operators is called roaming. This is a national operator model, not Peppol.
FNS-approved electronic document formats · Official source: Federal Tax Service · electronic document flow between businesses
FNS operator directory and roaming
The Federal Tax Service’s service for finding an ЭДО operator by name, tax number (INN) or prefix, and for checking which operators exchange documents with each other.
Web directory · Official source: Federal Tax Service · choosing an ЭДО operator
National traceability system for imported goods
An FNS system that tracks listed imported goods by batch registration number (РНПТ). Sellers of traceable goods issue electronic invoices that carry this number, and report traceability operations to the FNS.
Electronic invoices and UPD with traceability details · Official source: Federal Tax Service · national traceability system for imported goods
State information system of electronic transport documents (ГИС ЭПД)
The state system for electronic transport documents. Businesses connect through operators accredited by the Ministry of Transport, which pass documents to the state system.
Electronic transport documents · Official source: Federal Tax Service · mandatory electronic transport documents
The FNS sources describe no central e-invoicing platform, and Russia has no Peppol Authority. Electronic VAT invoices and universal transfer documents move between businesses through ЭДО operators, in FNS formats, signed with qualified electronic signatures. A business connects to one operator and reaches counterparties at other operators through roaming; see the FNS operator service.
Electronic exchange is mostly a choice made by agreement, but some flows are mandatory. Buyers of traceable goods must receive their invoices through an operator. Since 1 September 2026, part of freight transport documentation must also be electronic. Check whether your goods are on the traceability list, and keep the document formats current with FNS updates.
Legal guide
B2B · VAT invoices (счёт-фактура)
Electronic by mutual agreementA VAT invoice can be issued on paper or electronically. Electronic invoices are used by mutual agreement of the parties, if both have compatible technical means, in the approved formats and procedure, unless the Tax Code provides otherwise.
Official source: ConsultantPlus (legal database) · Tax Code of the Russian Federation, Article 169Traceable goods
Mandatory electronic receiptOrganisations and individual entrepreneurs buying goods subject to traceability must receive VAT invoices, including adjustment invoices, electronically through a Russian ЭДО operator that meets FNS requirements.
Official source: ConsultantPlus (legal database) · Tax Code of the Russian Federation, Article 169Traceability reporting
MandatoryThe list of traceable goods is set by Government Resolution No. 1110 of 1 July 2021. Traceability reports are due by the 25th of the month after each quarter. Notices of shipment and of receipt are due within five working days.
Official source: Federal Tax Service · national traceability system for imported goodsTransport documents
Mandatory from 1 September 2026Federal Law No. 140-FZ of 7 June 2025 moved part of freight transport documentation into electronic form, including transport waybills and forwarding documents. Senders, carriers, forwarders and receivers exchange them through accredited operators with qualified electronic signatures.
Official source: Federal Tax Service · mandatory electronic transport documentsB2G · public-sector invoices
No separate e-invoicing obligation found in the sources reviewedThe FNS pages on business document exchange describe no separate structured e-invoicing obligation for invoices to public bodies.
Official source: Federal Tax Service · electronic document flow between businesses
Timeline
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Traceability law adopted
Federal Law No. 371-FZ introduced electronic invoices with batch registration numbers for traceable goods and the duty to receive them through an ЭДО operator.
Official source: Federal Tax Service · national traceability system for imported goods -
UPD and UKD formats updated
The FNS adapted the universal transfer and adjustment document formats to Federal Law No. 425-FZ, including new VAT rates.
Official source: Federal Tax Service · electronic document flow between businesses -
Electronic transport documents mandatory
Part of freight transport documentation must be exchanged electronically through accredited operators.
Official source: Federal Tax Service · mandatory electronic transport documents
Peppol in Russia
- Directory participants
- 1
- Document families
- 1
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.