According to the State Tax Service, taxpayers have the opportunity to be exempt from liability if they possess jewelry made of precious metals without primary documents. To do this, it is necessary to register a special electronic document in the electronic invoice system. The deadline for completing this procedure is set for March 1, 2026, after which it will no longer be possible to take advantage of this opportunity.
To enter the information, the user must log in to the website. Then, they should go to the "Acquisition" section and select the "DPBU" subsection. In the upper right corner, there is an "Add" button, which, when clicked, opens a form for creating an electronic document. In this form, the option for entering information about jewelry made of precious metals must be selected. After that, the system will automatically fill in the main details, minimizing the likelihood of errors. The taxpayer will only need to complete the goods section of the document, following the strict instructions of paragraph 19 of the Procedure for the registration and application of invoices, approved by the order of the State Tax Service in 2023 and updated in 2026.
It should be noted that this electronic document cannot be corrected or annulled. The entered data becomes final and mandatory for accounting. Therefore, the taxpayer must carefully check that all information is filled in correctly and contains truthful information.
