The State Tax Service informs that owners of jewelry made from precious metals who do not have primary documents can be exempted from tax obligations. To do this, it is necessary to issue a special electronic document in the electronic invoice system. The deadline for submitting such information is March 1, 2026. After this date, it will not be possible to take advantage of this opportunity.
To enter the data, the user must log in to the website. Then, it is necessary to go to the "Acquisition" section and select the "DPBU" subsection. In the upper right corner, there will be an "Add" button, which, when clicked, will open a form for creating an electronic document. It is important to note that a checkbox should be marked in the field regarding the entry of data on jewelry made from precious metals. After this, the system will automatically generate the main details, significantly reducing the likelihood of errors. The taxpayer will only need to fill in the goods section 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 remembered that this electronic document cannot be changed or canceled. The entered data becomes final and mandatory for accounting. Therefore, it is extremely important for the taxpayer to ensure that all data is fully and accurately completed.
