A supplier may continue delivering goods after a company’s bankruptcy case begins. Earlier debt and new deliveries should be assessed separately: the date the obligation arises determines the appropriate recovery route.
Legal sources reviewed: 3 October 2026 · Pavel Petrov
Relevant date
Compare delivery or the service period with the court’s acceptance of the bankruptcy petition. An invoice date alone is insufficient.
Separate route
Current claims generally stay outside the creditors’ register. Pre-petition claims follow a different procedure.
Payment priority
Current status does not promise immediate payment. Statutory priority and available funds still matter.
Which corporate debts are current payments?
Article 5 of Federal Law No. 127-FZ uses the court’s acceptance of the bankruptcy petition as the key dividing date. For ordinary supplies, work and services, examine actual performance and the relevant service period, rather than just the contract date or an extended payment deadline. A contract signed earlier can therefore produce a current debt for a later delivery.
Goods delivered before that dividing date do not normally become a current debt merely because an invoice or the payment deadline comes later. Rent and continuing services require a separate analysis of billing periods. Taxes, returned advances, damages and special industry cases require individual classification; this guide concerns ordinary supplier and contractor debts.
Documents supporting a current debt
| Document | Check | Common mistake |
|---|---|---|
| Order accepting the petition | Exact date and the debtor’s tax identifier | Using the later bankruptcy declaration date |
| Contract and specifications | Subject, price, payment terms and separate batches | Relying only on the contract date |
| Delivery and acceptance records | Performance and signatories’ authority | Providing only an unsigned invoice |
| Calculation and bank statements | Payments, returns and balance per delivery | Claiming a sum already paid |
| Demand letter and dispatch evidence | Recipient, contents and any mandatory pre-action procedure | Losing delivery confirmation |
Current-payment priority
During liquidation proceedings, Article 134 establishes five current-payment tiers. Ordinary goods or work debts commonly fall in the fifth; operating payments fall in the fourth. Court and mandatory procedural expenses, employment claims and particular professional services have their own earlier tiers. Describing a contract as a service does not automatically establish priority.
Payments within one tier follow calendar order. A judgment confirming the debt does not authorize bypassing the statutory order. This system is separate from the three tiers of registered creditors.
A supplier’s action plan
Separate the calculation
Build a delivery and payment chronology and distinguish obligations arising before and after acceptance of the petition.
Present the debt
Send a substantiated demand with primary records and your proposed payment classification.
Choose the remedy
Assess a separate claim if the debt is disputed, and review payment-priority and enforcement questions against the bankruptcy stage.
Do not request inclusion in the register solely because the debtor is bankrupt. First establish the nature of the obligation. Mixed deliveries may require separate calculations and procedural documents. Preserve original electronic records and correspondence: changing a date in a revised document does not replace evidence of actual performance.
Frequently asked questions
Does a current debt belong in the creditors’ register?
Generally no. First confirm that the claim is genuinely current; incorrect classification may lead to the wrong procedural remedy.
Are all payments under an earlier contract pre-petition claims?
No. Ordinary supplies depend on delivery; continuing services depend on the relevant period. Examine the primary records.
Is an invoice issued after petition acceptance sufficient?
No. The invoice alone does not establish when the obligation arose. Compare it with actual performance and the legal basis of the debt.
Can a supplier be promised full payment?
No. Current status does not eliminate a shortage of funds or override priority. Assess non-payment risks before further deliveries.
Related guides
Review your documents before taking action
Pavel Petrov can review the case stage, evidence and proposed procedural steps. Bring the case number and relevant documents so the advice addresses your situation.
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The guide concerns Russian corporate bankruptcy. Future statutory amendments are not applied before their effective date.