Starting from 01.10.2024 VAT payers and tax agents must apply the updated form of invoice, as well as corrective invoice.

The changes were made due to the fact that from October 1, 2023 new norms of the Tax Code came into force – when selling traceable goods, invoices must contain their value. This also applies in cases where traceable goods are sold as part of sets and kits, as well as work performed.

The tabular part of the form of an invoice, including an adjustment invoice, has been supplemented with a new column 14 “Cost of goods subject to traceability, without value added tax, in RUB”. When drawing up a paper invoice for ordinary goods or for work or services where traceable goods are not transferred, columns 12, 13 and 14 need not be filled in.

It has been clarified that tax agents specified in paragraph 2 of Article 161 of the Tax Code (Non-Resident) should fill in the number and date of a payment order in line 5 of an invoice not only when goods are acquired in the territory of the Russian Federation from certain foreign persons, but also when work (services) is performed by such persons in the territory of Russia.