Invoice for payment

What the invoice must contain

An invoice for payment, «счёт на оплату», is not a mandatory accounting document, and the seller chooses its format. But so that the buyer can pay without questions, it should include:

• number and date;
• name, INN (taxpayer number) and KPP (tax registration reason code) of the seller and the buyer;
• bank details: settlement account, bank, BIK (bank identifier code), correspondent account;
• a list of goods or services with quantity, price and amount;
• the VAT amount or the note «Без НДС» (without VAT);
• the total in figures and in words, and the payment deadline.

VAT on the invoice

From 2026 the standard VAT (NDS) rate is 22%. «НДС сверху» (VAT on top) means the tax is added to the price; «в том числе» (including VAT) means it is already in the price and is extracted using the formula 22/122. If you are not a VAT payer (simplified tax system without VAT, or self-employed), write «Без налога (НДС)» (without tax (VAT)). You can check the calculation with the VAT calculator.

For the self-employed

The self-employed can issue invoices, but their main document is the receipt from the «Мой налог» (My Tax) app, which must be generated when payment is received. The self-employed do not pay VAT.

Filled-in example

This is how the finished document looks with sample data. All names and details are fictitious.