Starting September 1, 2026, electronic transport waybills (ETW) become mandatory for most commercial freight transportation in Russia. The new procedure affects all parties involved in the shipment: the seller (consignor), the carrier, and the buyer (consignee). Without the signature of each party, the document is not considered duly executed.
ETW is issued based on a freight transportation contract. When delivering by own fleet or through self-pickup, ETW is not required. However, in all other cases, the transition to electronic format is mandatory.
What Businesses Need to Know
ETW signing is mandatory for all parties. The seller (consignor), carrier, and buyer (consignee) must sign the document. If the buyer cannot sign the ETW, they will not be able to accept the goods.
Failure to obtain the buyer's signature creates tax risks. If the buyer does not sign the ETW, the seller cannot deduct transportation costs for tax purposes. This may lead to understated expenses and additional tax assessments.
ETW handling deadlines. The document must be created and signed before the goods are handed over to the carrier. After all parties sign, the ETW is automatically entered into the goods traceability system.
What to Do Before September 1
For all parties involved in transportation: contact your EDI operator and clarify the ETW document flow scheme — what exchange formats are supported and how to set up connectivity.
For consignors: additionally contact your buyers and confirm their readiness to work with ETW. If a buyer cannot sign the waybill under the new rules, you as the seller will not be able to account for transportation costs.
What Happens If You Don't Switch to ETW
Working with paper transport waybills after September 1, 2026, will be considered a violation. This may result in:
denial of transportation cost deductions for tax purposes;
difficulties in proving the fact of transportation during tax audits;
claims from counterparties and regulatory authorities.
How Acsour Can Help Your Business
Acsour experts are ready to help you adapt to the new requirements:
provide advice on the transition to ETW and document flow setup;
support the transition period and minimize tax risks.
If you are interested in this topic and would like a webinar on the transition to ETW, submit a request — we will organize the event based on your needs.