The formats of the purchase and sales books have been updated

By Order No. ED-7-26/69@ of the Federal Tax Service dated 03.02.2025, the electronic formats of the purchase ledger, sales ledger, additional sheet of the purchase ledger and sales ledger have been updated.

The amendments take into account changes relating to taxation under the simplified taxation system – the updated formats provide for the possibility of reflecting transactions subject to VAT at the rates of 5% and 7%.

Order No. ED-7-26/69@ will enter into force on July 1, 2025, however, tax authorities are instructed to ensure the acceptance of electronic documents in accordance with the new formats as early as 01.04.2025.