This document provides an overview of e-invoicing in Russia. It notes that Russia has a large land area and population, as well as over 15 billion invoices issued annually, most of which are currently on paper. The document outlines Russian requirements for VAT invoicing, including a unified format, government inspection, and penalties for violations. It then discusses challenges of the traditional paper-based system and the benefits of e-invoicing, such as reduced costs and risks. The document concludes by highlighting Russia's growing e-invoicing market and perspectives, including pilot projects, service providers, and expectations for faster digital adoption compared to Europe.