In 2026, the Russian tax system introduced significant changes to the VAT invoice (schet-faktura) form. These updates aim to better link prepayments with final shipments and accommodate the new VAT rates. Key Changes to the 2026 Form
: This is the most critical update. Starting April 1, 2026 , all taxpayers must use the updated form that includes line 5b. This line is used to record the number and date of the advance payment invoice (schet-faktura na avans) that is being offset by the current shipment. blank scheta faktury obrazec
: Following tax reforms, the standard VAT rate has increased to 22% . Ensure your templates and software are updated to reflect this new percentage in the tax columns. In 2026, the Russian tax system introduced significant
: IPs are now required to provide their OGRNIP and the date it was assigned instead of the previous registration certificate details when signing the document. Starting April 1, 2026 , all taxpayers must