The Federal Tax Service of the Russian Federation (the “FTS”) has recently approved the formats for TORG-12 as well as those for the work completion certificate. This will permit the electronic flow of original documents between taxpayers, who may now submit documents to the tax authorities in electronic form.

Even though it is recommended to submit tax documents in electronic form, taxpayers may still submit their documents in paper format.

[Order No. ММV-7-6/172@ of the Federal Tax Service of the Russian Federation, dated 21 March 2012]