📋 Tender Overview
This is a list of exceptions against the background of the fact that from September 1, 2026, transportation documents in general will have to be issued only in electronic form. The Ministry of Transport has issued an order that establishes cases in which a transport invoice, order and application, provided for in parts 1 and 5 of Article 8 of Law 259-FZ Charter of Motor Transport and Urban Ground Electric Transport, are issued on paper.
For now everything is possible
The specified norms establish that the conclusion of a contract for the carriage of goods is confirmed by a waybill. A contract for the carriage of goods can be concluded through the carriers acceptance of an order for execution, and if there is an agreement on the organization of cargo transportation, an application from the shipper. That is, we are talking about all transportation documents on vehicles.
Now, by law, the mentioned documents are drawn up on paper or generated electronically. At the same time, the procedure for their registration or formation is established by the rules of cargo transportation. But there, too, so far it is indicated that the shipper has the right to choose a paper or electronic version.
But that will change
However, from September 1, 2026, transportation documents will generally have to be issued only electronically. The corresponding changes were made by law of June 7, 2025 No. 140-FZ. In this regard, the Federal Tax Service proposes to test the technology in advance. In some cases, the list of which has been determined by the Ministry of Transport, paper documents will be allowed.
These are the following cases:
when providing services related to the transportation of military cargo by road;
when providing services for the transportation of goods by road, if the client is a foreign legal entity (in the absence of information in the register of branches);
for coastal road transport of goods by foreign carriers registered in the territory of one of the EAEU member states;
when providing services for the transportation of goods by road to an individual client for personal, family, household or other non-business related needs;
in the absence of the Internet or access to the state information system of electronic transportation documents due to a failure;
when providing services for the transportation of goods by road if the consignor and consignee are the same person;
when providing services for the transportation of precious metals and precious stones by road.
(order dated 06/01/2026 N 262). The final text differs from the previously published draft; for example, the order does not contain such a case as a high alert regime or emergency situation, martial law, and so on.
Recently, electronic freight bill and electronic railway consignment note formats have appeared for use from September 1.
