of January 23, 2026 No. 26
About modification of the Order of the Government of the Russian Federation of December 26, 2011 No. 1137
The government of the Russian Federation decides:
1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax" (The Russian Federation Code 2012, No. 3, Art. 417; 2013, No. 22, Art. 2826; No. 44, Art. 5753; 2014, No. 32, Art. 4508; No. 50, Art. 7071; 2017, No. 23, Art. 3324; No. 35, Art. 5354; 2018, No. 7, Art. 1035; 2019, No. 4, Art. 336; 2021, No. 16, Art. 2767; 2024, No. 34, Art. 5259; No. 45, Art. 6802).
2. This resolution becomes effective after 2 months from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of January 23, 2026 No. 26
1. In appendix No. 1 to the specified resolution:
a) state the Section I in the following edition:
"I. Form of the invoice applied when calculating for the value added tax
|
INVOICE N |
__________ from "__" ____________ |
(1) | ||||||||
|
CORRECTION OF N |
__________ from "__" ____________ |
(1a) | ||||||||
|
Seller |
(2) | |||||||||
|
Address |
(2a) | |||||||||
|
TIN/TRRC of the seller |
(2b) | |||||||||
|
Consignor and his address |
(3) | |||||||||
|
Consignee and his address |
(4) | |||||||||
|
To the payment and settlement document No. _________ from ____________________ |
(5) | |||||||||
|
Document on shipment: the name, No. _________ from __________________ |
(5a) | |||||||||
|
To the invoice (invoices) exposed (exposed) in case of receipt of payment, partial payment or other payments on account of the forthcoming deliveries of goods (performance of works, rendering services) transfers of property rights No. ______ from ____________________, correction No. ______ from ____________________ |
(5b) | |||||||||
|
Buyer |
(6) | |||||||||
|
Address |
(6a) | |||||||||
|
TIN/TRRC of the buyer |
(6b) | |||||||||
|
Currency: name, code |
(7) | |||||||||
|
Identifier of the public contract, agreement (agreement) (in the presence) ____________________________________________________ |
(8) | |||||||||
|
№ of payment order |
Description of goods (the description of the performed works, the rendered services), property it is right |
Goods type code |
Unit of measure |
Quantity (I will eat around) |
The price (rate) for unit of measure |
The cost of goods (works, services), property rights without tax - all |
Including excise amount |
Tax rate |
The tax amount shown to the buyer |
The cost of goods (works, services), property rights with tax - all |
Country of goods' origin |
Registration number of the declaration on goods or registration batch number of the goods which are subject to traceability |
The quantitative unit of measure of goods used for the purpose of implementation traceable |
Goods quantity, subject to traceability, in the quantitative unit of measure of goods used for the purpose of traceability implementation |
The cost of goods, subject traceable, without the value added tax, in rubles and kopeks | |||
|
code |
symbol (national) |
digital code |
short name |
code |
symbol | |||||||||||||
|
1 |
1a |
1b |
2 |
2a |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
10a |
11 |
12 |
12a |
13 |
14 |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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