Changes have been made to the form of the invoice used for calculating value added tax

27 January 2026, Tuesday

On January 23, 2026, Resolution No. 26 of the Government of the Russian Federation was published, which amends Resolution No. 1137 of the Government of the Russian Federation dated December 26, 2011.

The resolution supplements the invoice form used in the calculation of value added tax with a new line "5b", which indicates:

the serial number and date of the invoice issued upon receipt of advance payments.;

the serial number and date of the last correction of the invoice issued upon receipt of advance payments.

The resolution comes into force after 2 months from the date of its official publication and no earlier than the 1st of the next value added tax period.

The full text of the resolution is available at the link