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Russia has implemented one of the most sophisticated e-invoicing frameworks, aligning with its digital economy strategy and VAT compliance measures. The country has fully transitioned to mandatory electronic tax reporting, with businesses required to submit invoices digitally to the Federal Tax Service (FTS) for real-time validation.
Unlike in the EU, where e-invoicing follows a decentralized model, Russia operates a centralized system where invoices must be validated through the government tax portal before reaching recipients. This system ensures full tax compliance, reduced fraud, and better transparency in financial operations.
Regulatory authority
The Federal Tax Service of Russia (FTS) oversees the implementation and enforcement of e-invoicing regulations.
E-invoicing requirements
Since 2012, all VAT-registered businesses must issue electronic invoices. Public sector suppliers and B2B companies are required to submit invoices in real time through FTS-approved platforms.
Accepted invoice formats
Invoices must be issued in FNS XML, the standardized Russian tax invoice format.
Transmission channels
Invoices must be submitted via FTS-certified electronic document management (EDM) systems, which process, validate, and store invoices for compliance.
Digital signatures
Digital signatures are mandatory for all e-invoices to ensure authenticity and security.
Archiving requirements
Invoices must be stored for five years, ensuring compliance with Russian financial laws.
How B2B e-invoicing works in Russia
Businesses generate invoices in FNS XML format and submit them via FTS-certified EDM systems, where tax validation occurs before invoices are shared with recipients.
How B2G e-invoicing works in Russia
Invoices must be issued via FTS-certified platforms, validated by public authorities, and archived for five years.
