EWB
According to the new requirements, all taxpayers engaged in the sale of oil and petroleum products, as well as alcoholic and tobacco products, must use EWB. It is important to note that starting from 2027, this requirement will also apply to the sale of medicines and medical devices, regardless of taxation.
EI
An electronic invoice is created by the seller when selling goods, performing work, or providing services. After that, the buyer must confirm it in online format within the established timeframe. The EI records the fact of sale and the cost of the goods or services sold.
However, the issuance of an EI is not required for:
If a taxpayer purchases goods from sellers who are exempt from issuing an EI, they are required to enter information about such purchases into the system through the "Electronic Document for Entering Data on Goods." Exceptions include certain groups of goods, such as alcohol, tobacco, medicines, medical devices, oil and petroleum products, as well as jewelry made of precious metals and goods subject to tax control.
A fine of 5% of the value of the goods is imposed for purchasing goods without primary documents and failing to enter them into the system.
CRM
A cash register machine records each commercial transaction, issues receipts to customers, and automatically transmits data to the Tax Service. Entrepreneurs operating under a patent or in special regime zones can do without using a CRM. Other taxpayers working under simplified and general systems are required to use a CRM in their activities.
The use of CRM, EWB, and EI is aimed at increasing the transparency of financial flows, improving tax administration, and legalizing the economy, which contributes to the formation of a fair and effective tax system.
