The Federal Tax Service of the Russian Federation has issued an information letter reminding of the abolition of the electronic formats of the delivery note (form TORG-12) and the certificate of acceptance of works performed (of services rendered) from January 1, 2026.<\/p>\n
The certificate of acceptance of works performed (of services rendered) and the delivery note (form TORG-12) are primary documents used in Russia. The TORG-12 delivery note is one of the most important primary documents in trade and is used when transferring goods from the seller to the buyer. The certificate of acceptance of works performed (of services rendered) serves to record the fact that the work has been performed or the services have been rendered and accepted.<\/p>\n
From January 1, 2026, the only electronic document used for these purposes will be the universal transfer document (UTD). Its current format is approved by order of the Federal Tax Service dated December 19, 2023 No. ED-7-26\/970@.<\/p>\n
KBK Accounting recommends reviewing contracts with counterparties before this date to ensure that they allow the use of UTDs.<\/p>\n
<\/p>\n
Source: FNS order of 20.01.2025 No. ED-7-26\/28@<\/a>, FNS letter of 19.08.2025<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" The Federal Tax Service of the Russian Federation has issued an information letter reminding of the abolition of the electronic formats of the delivery note (form TORG-12) and the certificate of acceptance of works performed (of services rendered) from January…<\/p>\n","protected":false},"author":2,"featured_media":3340,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\n