Until April 1, 2025, both the old format and the new format can be used when issuing electronic invoices and UTDs (Universal Transfer Documents).

The format of electronic invoices changed in 2024. Until April 1, 2025, they may be prepared in accordance with the format approved in Annex 2 to Order No. ED-7-26/970@ of the Federal Tax Service of Russia dated 19.12.2023. This Annex allows documents to be drawn up both including the new requisite “value of goods subject to traceability” and without it. The format in Annex 2 loses its force from April 1, 2025 and invoices must be drawn up in accordance with the format in Annex 1 to Order No. ED-7-26/970@ of the Federal Tax Service of Russia dated 19.12.2023.