The Federal Tax Service of the Russian Federation (the “FTS”) has approved new document formats for issuing and receiving electronic VAT invoices with electronic signatures.

Even though the form of the electronic VAT invoice itself has still not been approved, there is a draft order available on the website of the FTS. The order will also approve the formats of the adjusting VAT invoice, the VAT invoice register, the purchase ledger, and the sales ledger.

The FTS has also published the operation codes for maintaining the VAT invoice register. In all, there are 13 codes listed in the letter, which are to be used until the FTS publishes the official order.

[Order No. MMV-7−6/36@ of the Federal Tax Service of the Russian Federation, dated 30 January 2012; Letter No. 03-07-15/11 of the Ministry of Finance of the Russian Federation, dated 31 January 2012; Letter No. ED-4−3/1657@ of the Federal Tax Service of the Russian Federation, dated 3 February 2012; the draft order of the Federal Tax Service of the Russian Federation is available at: http://www.nalog.ru/prav_act/3892570/]