E-invoice is a document with the same value as its paper analogue. It contains the same data and details, shall be signed by the manager of the company or its authorized representative, and transferred within five days. E-invoice shall be registered in log books and books of record. It may be submitted as a ground for VAT deduction.

On May, 23rd 2012 the last document necessary for relevant in law e-invoice interchange came into force. This is Order of FNS of Russia dated March, 5th 2012 № ММВ-7-6/138, approving e-invoice, bought day book, and invoice log book formats.

Existence of invoice only in electronic form puts some rules on documents processing. Government is interested in changing over to e-invoices, therefor it has developed complete normative basics for e-invoice.