The State Tax Service has informed taxpayers that they have the opportunity to avoid liability and the obligations of a tax agent if they own jewelry made of precious metals but do not have primary documents for them. To do this, it is necessary to prepare a special electronic document in the electronic invoice system. The deadline for submitting such information is set for March 1, 2026, after which this opportunity will no longer be available.
To enter the data, one must log in to the portal. Then, go to the "Acquisition" section and select the "DPBU" subsection. In the upper right corner, there is an "Add" button that needs to be clicked to open the form for creating an electronic document. In this form, it is necessary to check the box for registering information on jewelry made of precious metals. After selecting this option, the system will automatically fill in the main details, minimizing the likelihood of errors. The taxpayer will only need to complete the commodity part of the document in strict accordance with paragraph 19 of the Procedure for the registration and application of invoices, approved by the GNS order in 2023 and updated in 2026.
It should be noted that such an electronic document cannot be changed or canceled. The entered data becomes final and mandatory for accounting. Therefore, the taxpayer should carefully check that all information is filled out correctly, without errors, and contains accurate information.
