: The form now includes fields for the 22% standard rate, the 22/122 calculated rate for advance payments, and 18.03% for special transactions.
: A new line has been introduced to the invoice form (effective since early 2026) specifically for documenting shipment details. obrazec schet novogo obrazca
In 2026, the updated ( счет-фактура ) format in Russia includes significant changes primarily driven by tax reforms. The standard VAT rate has increased from 20% to 22%, and the new template must reflect this. Key Changes in the 2026 Template : The form now includes fields for the
: E-invoices must use the structured XML format mandated by the Federal Tax Service (FTS), typically following the Universal Transfer Document ( UPD ) standard. The standard VAT rate has increased from 20%
: All electronic invoices must be authenticated with a Qualified Electronic Signature (QES) issued by an authorized Russian certification authority.
For a valid payment invoice ( счет на оплату ) or tax invoice ( счет-фактура ) in 2026, ensure the following are present:
: When selling goods previously paid for in advance, the shipment invoice must now explicitly reference the number and date of the original advance invoice. Mandatory Requirements for Compliance