ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 1, 2021 No. 1108

About approval of the Regulations on national system of traceability of goods

According to Item 2.3 of article 23 of the Tax Code of the Russian Federation, article 6.2 of the Law of the Russian Federation "About tax authorities of the Russian Federation" the Government of the Russian Federation decides:

1. Approve the enclosed Regulations on national system of traceability of goods.

2. Determine that since January 1, 2023 operators of electronic document management shall represent to federal executive body, the representative for control and supervision in the field of the taxes and fees, no later than the working day following behind day of obtaining which arrived it on the format approved by the specified federal executive body, the details of traceability of the invoice electronically containing, including corrective invoices or containing traceability details universal transfer documents, universal corrective documents according to the procedure, established by such federal executive body.

3. To the Federal Tax Service to approve:

a) in time no later than August 1, 2021 - forms, formats, procedures for filling of the operations statement with the goods which are subject to traceability, and documents containing traceability details;

b) in time no later than December 1, 2022 - procedure for representation by operators of electronic document management in the federal executive body specified in Item 2 of this resolution, the invoices electronically containing details of traceability, including corrective invoices, and also containing details of traceability of universal transfer documents, universal corrective documents.

4. This resolution becomes effective from the date of official publication.

Approved by the Order of the Government of the Russian Federation of July 1, 2021 No. 1108

Regulations on national system of traceability of goods

I. General provisions

1. This Provision determines rules of functioning of national system of traceability of goods:

creation, implementation and maintenance of national system of traceability of goods;

collection, accounting, storage and processing of the data included in national system of traceability of goods;

exchange of data between national system of traceability of goods and other state information systems;

control of transactions with the goods included in the inventory, subject to traceability, provided by the paragraph the sixth article 6.2 of the Law of the Russian Federation "About tax authorities of the Russian Federation" (further - the list);

provision in tax authorities of the operations statement with the goods which are subject to traceability, and documents containing traceability details.

2. The concepts used in this Provision mean the following:

"the documents containing traceability details" - the following documents:

the notification on commodity importation, subject to traceability, from the territory of other state member of the Eurasian Economic Union on the territory of the Russian Federation and other territories which are under its jurisdiction, stipulated in Item the 25th this provision;

the notification on movement of the goods which are subject to traceability from the territory of the Russian Federation or other territories which are under its jurisdiction on the territory of other state member of the Eurasian Economic Union, stipulated in Item 23 this provision;

the notification on the available remaining balance of the goods which are subject to traceability, stipulated in Item the 28th this provision;

"the corrected universal corrective document" - the electronic document confirming the consent (the notification fact) of the buyer for change in value of shipped goods (the performed works, the rendered services), the transferred property rights, created by participants of turnover of goods, subject to traceability (further - the participant of turnover of goods), in case of correction of the turnover of goods of the universal corrective document containing mistakes which is earlier constituted by the participant;

"the corrected universal transfer document" - the electronic source document about shipment of goods (performance of works), transfer of property rights (the document on rendering services) created by participants of turnover of goods in case of correction of the turnover of goods of the document containing mistakes which is earlier constituted by the participant;

"national system of traceability of goods" - the information system providing collection, accounting and storage of data on the goods which are subject to traceability and the transactions connected with turnover of such goods;

"operators of electronic document management" - operators of electronic document management, being the Russian organizations and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees;

"transactions with the goods which are subject to traceability" - the following transactions connected with turnover of goods, subject to traceability:

import to the territory of the Russian Federation and other territories which are under its jurisdiction, the goods acquired in the territory of other state member of the Eurasian Economic Union which are subject to traceability;

realization and movement of the goods which are subject to traceability out of limits of the Russian Federation and other territories which are under its jurisdiction;

purchase of goods, subject to traceability, in the territory of the Russian Federation;

sales of goods, subject to traceability, in the territory of the Russian Federation;

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