Russia: Electronic Invoicing Becomes Mandatory for Some Goods After July 1, 2021

June 4, 2021

In Russia, after July 1, 2021 electronic invoicing will become mandatory for a number of traceable products, as a national traceability system gets introduced. This is a part of a bigger reform, aiming to make electronic invoicing mandatory for all sectors and all goods and services by 2024. 


E-invoicing and the Russian traceability system

The goal of the Russian traceability system is to give the government better control and visibility over the flow and trade of goods on the territory of the Russian Federation. 

This will be achieved through adding a BRN, or batch registration number, to all invoices for traceable goods. For any traceable goods (more on that in a minute), B2B sellers need to issue an e-invoice and include the products’ BRN on the invoice. After that, in order to declare them, they need to file a VAT return or a sales record with information on these transactions.

Starting from July 1,  2021, all domestic B2B invoices for traceable goods need to be electronic. Because of that, sellers need to make sure they’re prepared to issue e-invoices, and buyers also need to make sure they’re able to accept them. 

For now, the new rules don’t apply to B2C invoices and transactions, nor to goods for export. 


Which goods are traceable according to the new system?

The traceable goods for which these rules apply are:

  • Safety seats for children¬†
  • Baby strollers
  • Monitors and projectors (excluding TV sets)¬†
  • Refrigerators, freezers and freezing equipment
  • Trucks and vehicles for industrial use (f.e. forklift trucks, bulldozers, road rollers, and more)
  • Washing machines and dryers
  • Electronic integrated circuits and elements

This list is likely to expand in the future to include more goods.

How can businesses prepare for the new rules? 

Companies need to start preparing for the changes immediately, in order to be able to implement them after July 1, 2021. 

First of all, they need to be ready to issue and send electronic VAT invoices, and adapt their processes accordingly. In addition to that, they need to integrate BRNs into their invoices, and be ready to comply with additional requirements for declaring transactions of traceable goods, as per the list above. 

Invoices need to contain the following information: 

  • The batch registration number (BRN) of traceable goods
  • The number of units of measurement of each good
  • The number of goods in each unit of measurement.

For this, they should introduce a system or a process that allows them to add this information to their electronic invoices.


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If your business is affected by real-time invoice reporting obligations anywhere in the world, reach out to us, and we will help you automate the invoice reporting process.