Federal Tax Service updates the procedure for exchanging electronic VAT invoices as of October 1, 2025
Federal Tax Service updates the procedure for exchanging electronic VAT invoices as of October 1, 2025
Starting from October 1, 2025, a new procedure for the exchange of electronic VAT invoices, developed by the Federal Tax Service of Russia, will come into force. It will replace the current rules established by Order of the Ministry of Finance of Russia No. 14n dated February 5, 2021.
Key innovation — the introduction of a universal message, which will consolidate two documents into one:
acknowledgment of receipt of an invoice from a counterparty;
notice of clarification.
No electronic signature will be required for the use of universal messages, which will simplify document flow and accelerate data exchange between transaction participants.
The format of the universal message will be approved by an order of the Federal Tax Service and will be incorporated into the technology for electronic document exchange between EDI operators.
Additional features
The universal message will be accompanied by a classifier of reasons for sending such a document, with the possibility of expanding the codes.
Counterparties will also be able to establish additional rules for the codes of reasons and stipulate in their agreements which authorized employees are entitled to send such messages.
It is further envisaged that a similar mechanism will be extended to other types of documents transmitted via EDI.
Why is this important for business?
The amendments are aimed at reducing the administrative burden on taxpayers and increasing the speed of document flow. At the same time, companies should take steps in advance to:
test the functionality of universal messages with their EDI operators;
update internal document flow regulations;
designate employees authorized to send messages.
This will ensure a smooth transition to the new procedure and reduce the risk of errors during tax audits.
Documents and links:
Other news
