Invoice requirements in Russia (2026): schyot, schyot-faktura and 22% VAT
The difference between a payment invoice (schyot) and a VAT invoice (schyot-faktura), the mandatory details of article 169 of the Tax Code, the 22% VAT rate from 2026 and VAT for simplified-tax businesses.
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Short answer: in Russia there are two different documents. A payment invoice (счёт на оплату) has no mandatory legal form: it usually shows the seller's details, bank account, the buyer, the goods or services, the amount and VAT. A VAT invoice (счёт-фактура) is a tax document with a fixed government form; its details are listed in article 169 of the Tax Code, and it is needed for the buyer to deduct VAT. Since 1 January 2026 the general VAT rate is 22%.
Payment invoice vs VAT invoice
| Счёт на оплату (payment invoice) | Счёт-фактура (VAT invoice) | |
|---|---|---|
| Legal form | Free | Fixed government form |
| Purpose | Ask for payment | Basis for the buyer's VAT deduction |
| Who issues it | Any business | VAT payers (and others when they charge VAT) |
| Combined form | The universal transfer document (УПД) can combine the VAT invoice with the delivery act |
Mandatory details of a VAT invoice (article 169)
- Number and date.
- Name, address and taxpayer numbers (INN, KPP) of the seller and of the buyer.
- Name and address of the consignor and the consignee (for goods).
- Number of the payment document for advances.
- Name of the goods or services, unit of measure, quantity, price and value before tax.
- Excise duty, VAT rate, VAT amount and value with tax.
- Currency, and for imported goods the country of origin and customs declaration number.
- Signature of the head and chief accountant, or a qualified electronic signature.
VAT in 2026
- General rate 22% since 1 January 2026 (it was 20%). The reduced 10% rate is kept for listed goods such as some food and children's goods.
- Businesses on the simplified tax system (USN) are exempt from VAT in 2026 if their 2025 income did not exceed 20 million rubles. Above that, they pay VAT at special rates of 5% or 7% (without deduction) or at the general rate, and they issue VAT invoices.
- The rate depends on the shipment date: shipments in 2026 use 22%, even for contracts signed earlier.
What you can do with our tools
Our invoice generator creates payment invoices (счёт на оплату) in Russian with your bank details, VAT at 22% or 10%, or "Без НДС" for exempt businesses. VAT invoices (счёт-фактура) and УПД must follow the official form, usually in your accounting software or electronic document exchange.
Bill a client for goods or services, with taxes, discounts and a due date.