: 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.
: 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. blank scheta faktury obrazec
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