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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

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

Changes which are made to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

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

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