UPD instead of a VAT invoice

The Universal Transfer Document (UPDUPD The Universal Transfer Document: combines a VAT invoice and an acceptance certificate (waybill) in a single document. For details, see UPD. →) replaces the pair of «acceptance certificate + VAT invoice»: by sending a single UPD, the contractor fully closes the contractual obligations, because a UPD legally replaces both documents.

FTS position

The Federal Tax Service confirmed the legality of the UPD on three grounds:

1. Article 169 of the Tax Code of the Russian Federation — a UPD includes all the mandatory details of a VAT invoiceVAT invoice A document used for VAT accounting: confirms the tax amount included in the payment. For details, see VAT and acts. →.
2. Federal Law No. 402-FZ of December 6, 2011 — a UPD contains the details required for a primary accounting document.
3. FTS Letter No. MMV-20-3/96@ of October 21, 2013 — combining information in a single document does not limit the right to a VAT deduction or to confirm profit tax expenses.

Source: FTS of Russia letter No. EA-2-26/19733@ of December 26, 2025.

Do you need to mention the UPD in the contract

No, mentioning the UPD in contracts is not required: the document combines forms already provided for by law.