Invoice requirements in RU
What every invoice in RU should contain, and how VAT applies. This is a practical checklist — always confirm specifics with ФНС России.
Mandatory fields
- A unique, sequential invoice number.
- Invoice issue date and (if applicable) due date.
- Your business name, address, and VAT number (if registered).
- Your client's name and address.
- A clear line-item breakdown: description, quantity, unit price.
- The VAT rate (20%) and the VAT amount charged.
- The total amount payable in RUB.
Frequently asked questions
What makes an invoice valid in RU?
A valid invoice in RU needs a unique number, both parties' details, a dated line-item list, and the correct VAT breakdown. ФНС России publishes the official requirements.
Can I issue an invoice without a VAT number?
Yes, if you are below the VAT registration threshold. You simply do not charge VAT. Registered businesses must show their number.
This checklist is for reference only. Confirm specifics with ФНС России. InvoiceFormly is a tool, not tax or legal advice. ФНС России