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Services / Works i

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Frequently asked questions

Is an invoice required for a Russian self-employed person?

Self-employed individuals (samozanyatyye) can operate without an invoice — a receipt from the "Moy Nalog" app is enough. However, many companies require an invoice for their accounting. It is not mandatory, but convenient.

What is the difference between an invoice and a work completion act?

Invoice — a payment request issued before money is received. Contains bank details.

Work completion act — confirms the work was performed and accepted. Signed by both parties after completion, serves as the basis for settlement.

Can I issue an invoice without VAT?

Yes. Sole proprietors on the simplified tax system (USN) and self-employed individuals are not VAT payers — invoices are marked "Without VAT". Our generator supports three modes: without VAT, VAT included in price, VAT 20% on top.

How do I save the document as PDF?

Click "Print / PDF" — the browser's print dialog will open. Choose "Save as PDF" instead of a printer. The document is optimized for A4.

Is my data stored?

Your data is stored only in your browser (localStorage) — seller and buyer details are remembered for next time. Nothing is transmitted to our server.

Is a QR code mandatory on a Russian invoice?

A QR code on the invoice is not a mandatory requisite under Russian law. It simplifies payment (scanning via a banking app auto-fills the beneficiary details per GOST R 56042-2014). For sole proprietors and self-employed individuals, the QR is convenient but its absence does not invalidate the invoice. A self-employed person's receipt from "Moy Nalog" contains its own QR, mandatory under Federal Law 422-FZ.

How long must I keep invoices and acts?

At least 5 years after the end of the reporting year — Art. 29 of Federal Law 402-FZ "On Accounting" and Art. 23 of the Tax Code. VAT invoices (schot-faktura) — 4 years per Government Decree No. 1137. Electronic storage is allowed if documents are signed with a qualified electronic signature (Federal Law 63-FZ). Self-employed persons on NPD work fully electronically via "Moy Nalog".

Can I issue an invoice in foreign currency (USD, EUR, CNY)?

Yes, if the contract provides for foreign-currency settlements and one party is a non-resident of Russia (Federal Law 173-FZ "On Currency Regulation"). Between Russian residents, foreign-currency settlements are prohibited — an invoice in foreign currency is issued as an informational instrument and paid in rubles at the Central Bank rate on payment date (Art. 317, p. 2 of the Civil Code). The invoice should state: "Payment is made in rubles at the Central Bank of Russia rate on the payment date".

Is a company seal required on the act?

Since 2015, a seal is no longer mandatory for LLCs and JSCs (Federal Law 82-FZ of 06.04.2015 amending 14-FZ and 208-FZ). For sole proprietors, a seal was never required. However, if the charter or business practice uses a seal, its absence on the act may cause counterparty disputes. For government/budgetary customers, a seal is practically required.

What should I write in the payment purpose field?

The payment purpose must uniquely identify the transaction. Minimum: invoice or contract number and date, short description of the service/goods, VAT status. Example: "Payment under invoice No. 2026-001 dated 19.04.2026 for landing page development per contract No. 5 dated 01.03.2026. Without VAT". Banks block payments with vague wording ("services", "works") under Federal Law 115-FZ "On Anti-Money Laundering". Maximum 210 characters.

Invoice and act generator for Russian freelancers

This free online generator creates a Russian invoice (schot na oplatu) and work completion act (akt vypolnennykh rabot) in one minute. Fill in the details, add service lines — get a ready-to-print document or PDF. Designed for sole proprietors (IP) and self-employed individuals (samozanyatyye) operating in Russia.

Three VAT modes are supported (without VAT, included, on top), totals and amount in words are calculated automatically. Your details are saved only in your browser — no re-entry on your next visit.

Who is required to issue an invoice in Russia

A payment invoice (schot na oplatu) is an optional document — Russian law contains no requirement to issue it. However, it is effectively required for several tax regimes and business scenarios:

Tax regime Payment invoice Work completion act VAT invoice (schot-faktura)
Self-employed (NPD) Optional (actual document — receipt from "Moy Nalog") Optional (not required by FNS) Not issued (422-FZ, non-VAT payer)
Sole proprietor on USN Optional (business custom) Recommended for expense substantiation Not issued (Art. 346.11 Tax Code)
IP/LLC on OSNO (general) Optional Mandatory for settlements Mandatory (Art. 169 Tax Code, within 5 days)
LLC on USN Optional Recommended Not issued
Individual (no status) Does not issue Does not issue (civil contract)

Data current as of 19 April 2026. Sources: Art. 169, 346.11 Tax Code of Russia; 422-FZ; Art. 783 Civil Code.

Read more — invoice vs act, numbering, mistakes, retention Collapse

Invoice vs act: when to issue which

Beginners often confuse the payment invoice and the work completion act. These are two different documents with different legal roles and different moments of signing.

Parameter Payment invoice Work completion act
When issuedBefore payment — as a payment requestAfter work is completed — as confirmation
ObligationNot mandatory (business custom)Mandatory for paid services (Art. 783 Civil Code)
SignaturesSeller onlyBoth parties — seller and customer
Bank detailsMandatory (purpose of the document)Not required
Retention period5 years in accounting (Art. 29 402-FZ)5 years after the tax period
Accounting basisNo (not a primary document)Yes — primary document per Art. 9 402-FZ

If you are a self-employed individual — the "Moy Nalog" receipt is sufficient for the tax authority, but corporate customers often ask for an invoice for their internal document flow and an act to close settlements. If you are an IP on USN — the act is required to substantiate expenses and prove transaction reality during tax inspection.

How to number invoices and acts correctly

Russian law does not impose strict numbering rules on invoices and acts for sole proprietors and LLCs on special regimes. The Ministry of Finance (letter No. 03-07-09/411 of 11.01.2012) clarified: numbering of primary documents should be sequential within the year, optionally with prefixes for activity types or counterparties.

Common formats in practice:

  • 2026-001 — sequential within the year (most common format)
  • 001/26 — short form with year suffix
  • A-001 — with prefix separating activity types
  • 2026-04-19-001 — with date (for high document turnover)

For VAT invoices (schot-faktura, OSNO payers), rules are stricter: Art. 169 of the Tax Code and Government Decree No. 1137 of 26.12.2011 require strict sequential numbering within the calendar year, without gaps or duplicates. A broken sequence is grounds for denying the buyer's VAT deduction.

Our generator auto-suggests the next number by incrementing the last saved counter in localStorage. The counter resets on 1 January each year.

What to do if the bank rejects your payment

Top 5 reasons banks reject payments against an invoice, with corrective actions:

  1. Beneficiary details mismatch. Banks check TIN and beneficiary name against the account record. Check spelling: LLC vs JSC, "Romashka" vs "Romashka Plus". Fix: reissue with details exactly as in the beneficiary bank's confirmation.
  2. Wrong BIC or correspondent account. BIC — 9 digits, correspondent account begins with 301... Verify via the Central Bank's catalog at cbr.ru.
  3. Payment purpose non-compliant with 115-FZ. Banks block operations with vague wording ("services", "works"). The purpose must include the invoice or contract number and date: "Payment under invoice No. 2026-001 dated 19.04.2026 for website development. Without VAT".
  4. Self-employed person exceeded the 2.4 M ₽ annual limit. The receiving bank sees the NPD status and may request clarification. Fix: confirm status with a receipt from "Moy Nalog" or re-register as a sole proprietor on USN.
  5. Account freeze under 115-FZ. The bank may request documents proving transaction reality: contract, act, correspondence. Prepare the bundle in advance and submit via online banking.

Sample invoice fields (IP on USN)

Typical example of a correctly filled invoice for a sole proprietor on USN:

  • Number: 2026-042
  • Date: 19 April 2026
  • Seller: IP Ivanov I. I., TIN 7712345678, settlement account 40802810000000000000 at JSC "Tinkoff Bank", correspondent account 30101810145250000974, BIC 044525974
  • Buyer: LLC "Romashka", TIN 7710123456, KPP 771001001, address: Moscow, Lenina street, bldg 1
  • Service: Landing page development — 1 pc. × 50,000.00 ₽ = 50,000.00 ₽ (Without VAT)
  • Total due: 50,000.00 ₽ (fifty thousand rubles 00 kopeks) without VAT
  • Due date: 3 May 2026 (14 calendar days)

The work completion act additionally states: period of service provision, the clause "services fully rendered, customer has no claims against the performer", and signature fields for both parties. The "Appendix" field is used for technical specification or work report.

Common mistakes when issuing invoices

  • No reference to the contract or offer. The buyer's bank may fail the payment, and the tax authority may treat the transaction as fictitious during inspection. Fix: add to the "Basis" field: "Contract No. 12 of 01.03.2026" or "Offer".
  • Missing due date. Under Art. 314 of the Civil Code, if no term is specified, a "reasonable term" applies (typically 7 days). Better to state explicitly: "Payment within 14 days".
  • Incorrect amount in words. Words must match figures down to the kopek — a mismatch is a formal reason to refuse payment. Our generator writes amounts automatically.
  • Invoice from a self-employed person without a "Moy Nalog" receipt. The corporate customer cannot record the expense without the receipt — an invoice does not substitute for an NPD receipt.
  • VAT stated while the issuer is on USN. If a USN invoice lists VAT, the issuer must remit that VAT to the budget (Art. 173, p. 5 Tax Code) and file a VAT return — even without being a VAT payer. Always write "Without VAT".
  • Missing seller TIN. A mandatory requisite — without it the bank may fail to credit the payment to the beneficiary account.

Retention period for invoices and acts

Per Art. 29 of Federal Law No. 402-FZ "On Accounting" and Art. 23 of the Tax Code, primary accounting documents, registers and accounting statements must be retained for at least five years after the end of the reporting year in which they were compiled or used to prepare statements.

Specifics by document type:

  • Payment invoice — 5 years (not a primary document, but part of settlement documentation)
  • Work completion act — 5 years after the tax period (primary document)
  • VAT invoice — 4 years (clause 8 of the Purchase Book rules, Decree No. 1137), but it is recommended to keep for 5 years together with primary documents
  • Contracts — 5 years after the end of the term

Electronic storage is allowed if documents are signed with a qualified electronic signature (Federal Law 63-FZ "On Electronic Signatures"). For self-employed persons on NPD, electronic form is primary — paper copies are not required.