Essential Legal Requirements for Russian Purchase Orders
To ensure compliance, a Russian purchase order must include specific legal elements. For Russian legal entities, it's critical to include both the INN (Individual Number of Taxpayers) and KPP (Registration Reason Code) of the supplier and buyer, as these are primary tax identification numbers and are mandatory for payment orders and tax reporting. The Value Added Tax (VAT) must be clearly stated; the standard VAT rate in Russia is set to increase from 20% to 22% starting January 1, 2026, with a reduced 10% rate applicable to certain essential goods like food and medicines. For international transactions, the purchase order should detail customs information such as the goods' FEACN code (Harmonized System or HS code), country of origin, and the agreed-upon Incoterms. All documents, including the purchase order, must align with Russian legislation and often reference an underlying foreign economic contract.