According to Federal Law No. 371-FZ, taxpayers selling certain traceable goods imported to Russia and the EAEU (Eurasian Economic Union) are obligated to issue e-invoices. An RNPT batch registration number (РНПТ - регистрационный номер партии товара) will also have to be added to the invoices as of 1 July 2021.
This mechanism is created and implemented by the Russian tax authority FTS (the Federal Taxation Service) in order to control the information about the goods at all transaction stages, from importers to the end consumers, in the territory of the EAEU.
How does the traceability system work?
All goods imported to the Russian Federation and subject to traceability shall be assigned the RNPT number which assists in the track of goods until they are delivered to the end consumers. This number must be stated in the e-invoices or electronic shipping documents with every transaction of the goods.
The RNPT registration number is generated in two ways:
- For goods imported from the EAEU, the FTS assigns the number;
- In case of goods being imported from non-EAEU countries, the taxpayers form the number based on the registration number and the goods' serial numbers from the customs declaration.
Who is in scope?
In Russian Federation, e-invoicing for the B2B sector is voluntary. However, organisations such as legal entities and individual entrepreneurs, selling traceable goods are in the scope to follow the ordinance after July.
Issuing paper invoices will remain possible only in the following cases:
- The buyer is self-employed;
- The buyer is an individual purchasing goods for personal needs;
- The goods are sold for export (re-export) from the territory of the Russian Federation;
- The goods are sold from the territory of the Russian Federation to another EAEU member state.
Which goods are classified as traceable?
According to the Government Resolution № 807 of 25 June 2019, the list of traceable goods includes:
- Refrigeration and freezing equipment;
- Washing and drying machines;
- Industrial trucks;
- Construction equipment;
- Integrated electronic circuits and elements;
- Monitors and projectors;
- Baby strollers and child safety seats.
New requirements for the e-invoices
It will be required for the electronic invoices to contain the following information when selling traceable goods:
- RNPT registration number;
- Quantitative measurement unit of goods used for traceability purposes;
- Amount of the traceable goods.
In addition, it is possible for an invoice to contain information about both traceable and non-traceable goods.
The procedure of the new e-invoice reporting, as well as the required document format for the import of traceable goods, will be defined by the Government. Furthermore, the liability measures are expected to take effect as of 1 July 2022.
