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Key Terms for Working with Cadabrica (for International Sellers)

If you are not familiar with Russian regulations and accounting practices, this document will help you understand the key terms we use at Cadabrica Marketplace.

UTD — Universal Transfer Document (УПД)​

What it is:
The Universal Transfer Document (UTD) is an official accounting document in Russia that combines the functions of:

  • A delivery note (used to confirm the transfer of goods), and
  • A VAT invoice (used for tax purposes).

It can be issued in both paper and electronic format, and when sent electronically via EDI (Electronic Data Interchange), it is signed using a digital signature and has full legal validity.

When it's used on Cadabrica:

  • For sales that are subject to VAT.
  • To confirm product shipment or delivery.
  • For accounting and tax reporting within Russia.

Why it's needed:

  • Serves as legal proof of delivery.
  • Required for tax reporting and VAT compliance.
  • Helps ensure proper accounting of revenue and expenses.

International equivalents:

  • Commercial Invoice + Delivery Note (Europe, UK)
  • Factura Comercial + Guía de Remisión (Latin America)
  • Invoice + Shipping Document (USA, Canada)

VAT — Value Added Tax (НДС)​

What it is:
VAT (in Russian: НДС) is an indirect tax added to the sale of goods and services in Russia. It is included in the price of goods if the seller is a VAT taxpayer.

VAT Rates in Russia:

  • 20% standard rate
  • 10% reduced rate (e.g., baby products, some foods, medicines)
  • 0% for exports (under certain conditions)

Why it's needed:

  • Paid by the final consumer but collected by the seller.
  • The seller declares and pays VAT to the government.
  • The VAT amount must be listed in official documents (such as UTD).

Important for international sellers:
In most cases, Cadabrica acts as the intermediary or tax agent, so VAT obligations remain on the Russian side. However, if you have a local warehouse or representative office in Russia, registration and tax compliance may apply.

International equivalents:

  • VAT (Value Added Tax) — EU, UK
  • IVA — Spain, Mexico, Chile, etc.
  • GST — Australia, India, Canada

EDI — Electronic Document Interchange (ЭДО)​

What it is:
EDI (in Russian: ЭДО) refers to the legally recognized system of sending and receiving digital documents, including UTDs, invoices, and contracts. These are signed with qualified digital signatures, giving them the same legal status as physical documents.

Popular EDI providers in Russia:

  • Diadoc
  • Kontur
  • SBIS (Tenzor)
  • Taxcom, and others

Types of documents shared via EDI:

  • UTD
  • VAT invoices
  • Reconciliation reports
  • Digital powers of attorney

Benefits of using EDI:

  • Faster and fully digital document flow
  • No paper archives needed
  • Simplifies tax and accounting processes

International equivalents:

  • e-Invoicing platforms (Italy, Germany, Latin America)
  • EDI (Electronic Data Interchange)
  • Peppol (used in EU)

What This Means for International Sellers​

If you're selling products on Cadabrica from outside Russia:

  • Documents will be in Russian. All legally binding documents must be prepared in Russian in accordance with national law.
  • EDI Participation. You can join the EDI system if you have a legal entity or official representative in Russia.
  • Cadabrica handles compliance. In most cases, Cadabrica acts as a tax intermediary and handles document issuance on your behalf.
  • No Russian tax registration required (in most cases). Exceptions may apply if you store goods or operate physically within Russia.

Recommendations​

  • Consult a tax advisor in your country regarding reporting obligations for cross-border or online trade.
  • Make sure your company details are up-to-date and correctly provided for legal documentation.
  • If you receive tax requests or need help with document processing, reach out to Cadabrica support or legal specialists.

If you have any questions about invoicing, taxation, or electronic documentation, please contact the Cadabrica support team.