GNS: How to Free Yourself from Liability for Jewelry Without Primary Documents

Сергей Мацера Economy
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Taxpayers have the opportunity to obtain exemption from liability as tax agents regarding jewelry made from precious metals, even if they lack primary documents. This was reported by the press service of the State Tax Service (GNS).

To take advantage of this opportunity, it is necessary to create the corresponding electronic document in the electronic invoice system by March 1, 2026.


GNS: how to exempt oneself from liability for jewelry without primary documents





It is important to note that the created electronic document cannot be changed or declared invalid.

For this reason, the taxpayer is obliged to fully and accurately fill in all the data, as the provided information will be subject to mandatory accounting and cannot be changed or canceled in the future.

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