Invoice, act and VAT rate
For some categories of goods and services, an invoice (счёт-фактура) and act are not provided — this is how Russian law works, not an Invoicebox rule. The VAT rate in the invoice also depends on the product category, not on the platform.
Why you did not receive an invoice and act
By law, these documents are not issued for certain categories of goods and services. To find out whether your purchase falls into such a category, use the online chat on the website.
A classic example is air tickets:
- The Russian Ministry of Finance (2005): a travel document with the tax shown as a separate line serves as the basis for a VAT deduction on business trips within Russia — no invoice is needed.
- The Federal Tax Service Directorate for Moscow (2008): airlines do not issue invoices when selling tickets through agency agreements, including to legal entities for their employees.
When tickets are sold through agents, the primary document — a ticket with VAT shown separately — replaces the invoice and the act of completed work. For more on accounting for air tickets, see the Air ticket purchase service section.
Why the VAT in the invoice differs from the standard rate
Invoicebox has no right to change the order price and VAT amount provided by the supplier. The rate depends on the category of the goods or services:
- certain categories are taxed at reduced rates;
- some are fully exempt from VAT. For example, urban public transport services and Troika card top-ups are not subject to VAT under Article 149 of the Russian Tax Code.
If you have questions about the rate in your invoice, ask the company you ordered the goods or services from how it was calculated.