home » Terms » In the form of electronic sample documents. List of documents that may not be drawn up on paper

In the form of electronic sample documents. List of documents that may not be drawn up on paper

June 29, 2017 12:55 pm

At one time, clerks resisted the transition from paper ledgers to systems electronic document management. Now in most organizations, internal coordination of documents is already carried out in the EDMS (electronic document management system) and does not cause concern. Now we have new opportunities in front of us that give even more prospects for the transition to a fully electronic documents. However, at the same time, new fears begin to overcome us.

Some may have an unpleasant feeling of uncertainty and doubt when reading the phrase "electronic document". So many questions immediately come to mind: Is it reliable? How to store? Will the courts accept?

But why does no one ask the same questions when working with paper, but simply because it is familiar and seems reliable. Although the "paper" legislation is imperfect and you can find shortcomings. Yes, normative base on electronic document management is also far from perfect and there are still white spots, but it is developing and constantly improving, while the "paper" legislation is gradually becoming obsolete.

But what about our questions? We need to look for answers to them. Electronic document - store it and courts it.

Now is the time to decide on the transition to electronic documents, and not to live out its life with paper. It's time to get answers to your questions and concerns, so as not to be in the role of catching up later.

Legal significance of an electronic document

In order to understand what documents can do without paper, it is necessary first of all to find out how an electronic document is regarded from a legal point of view.

But electronic documents are also conquering this conservative area. Even such a seemingly unshakable paper thing as employment history, lawmakers are planning to convert it into electronic form soon.

However, there are documents personnel records, which can already be fully converted into electronic form:

log of registration of labor contracts and amendments to them;
register of orders for employment;
form T-60 (a note-calculation on granting leave to an employee);
form T-61 (note-calculation upon termination (termination) employment contract with an employee (dismissal));
time sheet, etc.

As for the storage of these documents, according to the legislation, electronic documents are stored for the same amount of time, which is due to their paper counterparts. However, due to the fact that this is not just a document that, like paper, can simply be taken from the shelf, it is superimposed additional deposit requirement, providing reproduction of electronic documents, as well as means of verifying the authenticity of an electronic signature. The period of storage of these funds is equal to the period of storage of the document.

When switching to electronic documents, it must be remembered that they must be ready for transfer by counterparties, regulatory authorities and, if necessary, judicial ones. In particular, the Federal Tax Service imposes strict requirements on the format and method of exchange. With counterparties, the exchange is easier.

The table below shows all possible documents, which at the time of this writing are accepted by the Federal Tax Service (according to the order of the Federal Tax Service of June 29, 2012 No. ММВ-7-6/465@). Documents are divided into those that must be sent strictly in a specific format (xml) and those that can be sent as scanned images.

Electronic documents generated according to approved formats that can be submitted to the inspection in an xml file (formalized documents)

Document type	Purpose of the document	Additional Information
Invoice		An electronic invoice is a legally significant original, like its paper counterpart. It contains the same details and data, must be signed by the head or confidant and posted within five days. The electronic invoice must also be registered in the ledger and books of purchases and sales, as well as stored in in electronic format at least 4 years. It can be presented as a basis for obtaining a VAT deduction. According to the order of the Federal Tax Service of Russia dated March 4, 2015 No. MMV-7-6 / 93@, it must contain the identifier of the electronic document management operator. The seller and the buyer must have the same invoices (either electronic or paper only). Used until June 30, 2017, invoices created before July 1, 2017 are accepted until December 31, 2020.
Book of purchases	Designed for registration of documents confirming the payment of VAT on the purchase of goods, work performed, services rendered, in order to determine the amount of tax to be deducted (reimbursed) in the manner prescribed by the Tax Code of the Russian Federation.	Filled in strictly according to unified form. Free Forms are prohibited for use and are rejected by specialists of the tax authorities. The form of the book of purchases and sales was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It is necessary to store at least 4 years (from the date of the last entry). Format e-books purchases and sales, approved by order of the Federal Tax Service of Russia dated 04.03.2015 No. ММВ-7-6/93@
Sales book	It is intended for registration of invoices, and sometimes other documents, in the sale of goods (performance of work, provision of services) by organizations and entrepreneurs in all cases when an obligation to calculate taxes arises.
Log of received and issued invoices	Reporting document for value added tax (VAT), which reflects received and issued invoices.	Regardless of the initial registration (on paper or in electronic form), it is provided to the regulatory authorities exclusively in electronic form. It should be noted that the legislation does not stipulate the need to submit a corrected journal if an error was found in it after being sent to the regulatory authority. However, most experts recommend doing this after invalidating the erroneous entries. The journal is prescribed to be kept for at least 4 years along with all primary documents.

Additional sheet of the Purchase Book		Similar to books of purchases and sales.
Supplementary sheet Sales book	Used to register corrected invoices after the end of the tax period when the error was made	Similar to books of purchases and sales.
		From July 1, 2017 does not apply.
		Used until June 30, 2017, adjustment invoices created before July 1, 2017 are accepted until December 31, 2020. From July 1, they are formed in accordance with the order of the Federal Tax Service of April 13, 2016 No. ММВ-7-15/189.
Document on the transfer of goods in trading operations	The document formalizes the acceptance and transfer of goods during the execution of contracts within the framework of a sale and purchase relationship.	Acts in accordance with the order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-10/551@
Document on the transfer of the results of work (on the provision of services)	A document formalizing the acceptance and transfer of the results of work performed (services rendered)	Acts in accordance with the order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-10/552@
Invoice and a document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services), including an invoice	A universal transfer document that replaces the primary document or a set of closing documents for a transaction. UPD replaces: Invoice; Primary document: invoice/act; Set of documents: invoice + waybill/act.	Depending on how the compiler uses the format, the xml file will contain a set of certain required details. It is mandatory from July 1, 2017. If the UPD is used as a primary document, then it can be transferred without the participation of an electronic document management operator. If the UPD is used as an invoice and a primary document, then one cannot do without an EDF operator.
Adjustment invoice and a document on changes in the value of shipped goods (work performed, services rendered), property rights transferred, including a corrective invoice	A universal corrective document that can be used for several purposes at once: for corrective invoices; when correcting primary documents; when correcting primary documents, including an invoice (universal transfer documents).	Depending on the quality in which the compiler uses the format, the xml file will contain a set of certain mandatory details. Mandatory from July 1, 2017. If new format is used only with the function of the document on the change in the cost of shipped goods (work performed, services rendered), transferred property rights (UKD with status "2"), then it also includes an exchange file for representing the seller's information and an exchange file for representing the buyer's information, which ( depending on the provisions of the Civil Code of the Russian Federation) may not be. At the same time, there will be no adjustment invoice in the seller's information exchange file and, accordingly, such a file will be signed only electronic signature person responsible for registration of the fact of economic life.
Reply to request for clarification	The answer is provided to the provisions of Article 88 tax code RF law tax office based on the results of a desk audit of the declaration and other documents containing information on value added tax and taxpayer deductions for reporting period, request clarifications to the VAT return.	From January 1, 2017, the answer to the request for VAT clarifications will have to be submitted only in electronic form via telecommunication channels (TCS). The response to the requirement sent to the inspection in paper form is considered not submitted. This is expressly provided for by Article 88 of the Federal Law of May 1, 2016 No. 130-FZ. For non-submission (or untimely submission) of explanations, a fine of 5,000 rubles is provided.

Electronic documents in any format (or documents on paper) that can be submitted to the inspection via the Internet in graphic format jpg, tif, pdf or pgn (raw documents)

Document type	Purpose of the document	Additional Information
Invoice	A document certifying the actual shipment of goods or the provision of services and their cost.	Described above
Bill of lading	The basis for confirming the cost of transporting goods. Issued in some cases, including if the delivery of goods is carried out by a third party	It is issued together with the UPD when transporting goods and is filled out in 4 identical copies: one each for the consignee and consignor and 2 for the transport company. From July 1, 2017, there are no changes. On this moment a paper copy is required. However, you can apply to the regulatory authorities through the TCS. It should be noted that the translation into electronic form of this document is important issue For transport companies. At the moment, there are even proposals for improving the TTN exchange process, you can find them in the article
The act of acceptance and delivery of works (services)	Confirms the fact of performance of works (services).	Described above
Cargo Customs Declaration / Transit Declaration	The main document issued when moving goods through customs border states (export, import). It serves as a basis for passing through the border.	Errors, blots, erasures excluded. If you made a mistake when filling out the declaration, you can cross out the wrong data, and indicate the correct ones above them. Each amendment is certified by the signature and seal of the declarant. It is recommended to complete it in electronic form in order to avoid the situations described above (which may lead to the return of the declaration for revision, including due to illegible handwriting). When using the electronic declaration form, the person declaring the goods declares in electronic form information to be included in customs declaration, and also provides information from the documents required for customs clearance goods in accordance with the chosen customs regime, customs authority through electronic method information exchange. Applied in accordance with the order of the State Customs Committee of the Russian Federation of March 30, 2004 No. 395
Additional sheet to the cargo customs declaration/transit declaration	It is used when exporting goods from the customs territory.	Same as cargo customs declaration/transit declaration.
Specification (calculation, calculation) of the price (cost)	A document that accurately, completely, and in a verifiable form specifies the requirements, design, behavior, or other features of a system, component, product, result, or service, and the procedures capable of determining whether those conditions have been met. It is used to determine the costs in value (cash) form for the production of a unit or group of units of products, or for certain types productions.	Features are not revealed.
Waybill (TORG-12)	Registration of the release of goods and materials to third parties and keeping records of relevant transactions.	Described above
Addition to the contract	An addendum or appendix to it constituting an integral part of the contract. Additions to the contract, as a rule, change the essential terms of the contract and are signed either simultaneously with the contract, or later, in the process of executing the transaction.	First of all, the parties must conclude between themselves two additional agreements. The first will describe the method of exchanging documents that the parties will choose (today, one of the safest options can be called the exchange through the services of electronic document management operators). In the second agreement, it is necessary to indicate the type of ES that the parties agreed to use and equate it to a handwritten signature. If the parties have agreed to use enhanced qualified signature, then there is no need to conclude a second agreement, since this species ES is equivalent to the handwritten signature and seal of the organization. Contracts can be concluded either electronically or in paper form. Thus, in accordance with the legislation and practice of electronic trading floors when placing a state order based on the results of an open auction, only an electronic contract can be concluded. But if the order was placed in another way, it is possible to issue a paper version.
Agreement (agreement, contract)	Agreement of two or more persons on the establishment, modification or termination of civil rights and obligations
Correction invoice	A document that serves as the basis for the buyer to accept the amounts of VAT claimed by the seller for deduction, which is drawn up when the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of a change in price (tariff) and (or) specification of the quantity ( volume) of goods shipped (work performed, services rendered), property rights transferred.	Described above
R&D report	Report on the work carried out aimed at obtaining new knowledge and practical use when creating a new product or technology.	In letter No. ED-4-3/5206@ dated March 26, 2013, the Federal Tax Service recalled that if a taxpayer has the right to take into account R&D costs using a coefficient of 1.5, then he must accompany the income tax return with a report on R&D. A report on completed R&D is submitted by the taxpayer for each scientific research and development work (separate stage of work) and must comply with general requirements, established by national standards for the structure of the design of scientific and technical reports (in particular, GOST 7.32-2001). To submit it to the tax authorities, you must use the document flow for the implementation written requests subscribers (Appendix No. 5 to the order of the Federal Tax Service of Russia dated November 9, 2010 No. ММВ-7-6/535@). The Federal Tax Service also recommends submitting an R&D report after receiving a receipt from the tax authority confirming the acceptance of the income tax return.

After the Order of the Federal Tax Service of January 18, 2017 No. ММВ-7-6/16@ came into force, which approved the new format of the xml file of the inventory of documents, it became possible to submit xml files by TCS, and paper documents in the form of scanned images (in jpg, tif, pdf formats). The new inventory is valid from June 1, 2017. Thus, not only electronic documents, but also documents originally drawn up on paper can be sent via the TCS.

At the same time, it must be remembered that the container transferred to the tax authority may contain both files with the xml extension and scanned files in the appropriate formats at the same time.

The list of documents given in the table above is exhaustive (at the moment) and if the taxpayer is asked for other data, then it will not be possible to use any personal account taxpayer, nor an electronic document management system. In this case, it is necessary to use any other method specified in Article 93 of the Tax Code of the Russian Federation.

Instead of output

To keep up with the times, you must always go, and sometimes run hand in hand with new products. And for this run to be an easy walk, you need to use all the available tools. In this case, the most important tool are an electronic document management system (internal) and legally significant electronic exchange services (external). Vendors and operators keep abreast of legislation and technology, they can advise and help you properly build paperless work. It is with their support that your transition to electronic documents will be painless.

An electronic document is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems(Clause 11.1, Article 2 of Federal Law No. 149-FZ dated July 27, 2006 "On Information, information technology and information security).

According to the definition presented in paragraph 3.1 "GOST R 7.0.8-2013. National standard Russian Federation. System of standards on information, librarianship and publishing. Office work and archiving. Terms and definitions" (approved by the Order of Rosstandart of October 17, 2013 No. 1185-st), an electronic document is a document whose information is presented in electronic form.

At the same time, an electronic document is characterized by:

authenticity - a property of an electronic document that guarantees that an electronic document is identical to the declared one;
reliability - the property of an electronic document, in which the content of an electronic document is a complete and accurate representation of the confirmed transactions, activities or facts and which can be trusted in subsequent operations or in subsequent activities;
integrity - the state of an electronic document in which no changes were made after its creation;
suitability for use - a property of an electronic document that allows it to be localized and reproduced at any time.

Based on this, we can conclude that an electronic document is any document that is presented in electronic form, including a scanned image of a document, a file typed in a text editor, etc.

At the same time, electronic documents can be formalized, i.e. compiled in such a way that allows using software tools to recognize their content, and unformalized (for example, a scanned copy).

As part of the exchange of electronic documents, the parties can use both formalized documents and non-formalized ones. The exception is cases where the legislation has approved a mandatory format for the exchange of a specific document (for example, the format of an invoice). But if the document is not formalized, its acceptance and recognition is possible only with the participation of a person.

In order to exchange documents in electronic form without human participation in recognizing the text of these documents, it is necessary to draw up all documents in a formalized form, i.e. in a format that can be used by the software of all participants in the exchange.

In practice, signing documents with an electronic signature has become firmly established in circulation. But in connection with this, the question constantly arises whether an electronic signature is equivalent to a handwritten one. We answer it on the basis of the norms of the current legislation on EDS.

What the law says

The main conditions for recognizing electronic documents as equivalent to paper documents are spelled out in Art. 6 of the Federal Law of April 6, 2011 No. 63-FZ "On Electronic Signature" (hereinafter - Law No. 63-FZ).

Legal approaches to the use of electronic signatures in electronic documents are as follows.

Situation

Solution

qualified electronic signature

It is recognized as an electronic document, equivalent to a paper document signed with a handwritten signature. It can be used in any legal relationship in accordance with the legislation of the Russian Federation.

Exception: if federal laws or regulations adopted in accordance with them legal acts a requirement is established for the need to draw up a document exclusively on paper.

Information in electronic form is signed simple electronic signature or unskilled electronic signature

It is recognized as an electronic document, equivalent to a paper document signed with a handwritten signature, in the cases established by:

federal laws;
normative legal acts adopted in accordance with them;
an agreement between participants in electronic interaction (for example, in relation to primary accounting).

unskilled EDS, equivalent to documents on paper, signed with one's own hand, should provide for the procedure for verifying an electronic signature.

Normative legal acts and agreements between participants of electronic interaction, establishing cases of recognition of electronic documents signed simple EDS, equivalent to paper documents signed with one's own hand, must comply with the requirements of Art. 9 of Law No. 63-FZ.

What's up with the print

Sometimes in accordance with federal laws, regulations adopted in accordance with them, or custom business turnover the document must be stamped. Then an electronic document signed with an enhanced EDS and recognized as equivalent to a document on paper, signed with one's own hand, is recognized as equivalent to a document on paper, signed with a handwritten signature and certified by a seal.

Moreover, federal laws, regulatory legal acts adopted in accordance with them or an agreement between participants in electronic interaction may provide for additional requirements for an electronic document in order to recognize it as equivalent to a paper document certified by a seal. The system of electronic signature of documents operating at the enterprise should take into account this principle.

If multiple signers

Sometimes federal laws and regulatory legal acts adopted in accordance with them provide that a document must be signed by several persons.

This means that the electronic document must be signed by persons (authorized officials body / organization) that produced this document, with the type of signature that is established by the legislation of the Russian Federation for signing the prepared electronic document with an electronic signature.

This is one of the conditions for the recognition of electronic documents.

If the package of documents

According to the law, several interconnected electronic documents (a package of electronic documents) can be signed with one electronic signature.

Then each of the electronic documents included in this package is considered to be signed with an electronic signature of the type that the package itself is signed with.

The exception is cases when the package of electronic documents by the person who signed it includes electronic documents:

created by other persons (bodies, organizations);
signed by them with the type of electronic signature established by the legislation of the Russian Federation for signing such documents.

In these cases, the electronic document included in the package is considered to be signed by the person originally who created such an electronic document, by the type of EDS with which this document was signed during creation. It does not matter what type of electronic signature the package of electronic documents is signed with.

Connecting traditional office work with electronic document management is not always easy. In the article you will find answers to the five most popular questions about electronic documents. We will tell you what an electronic document is, when it can and should be transferred to paper, how to make the electronic document exchange legally significant, how to issue an electronic document as an attachment to a paper letter, and how to store electronic documents.

QUESTION 1: WHAT IS AN ELECTRONIC DOCUMENT?

An electronic document spends all of its life cycle- from creation to destruction - in electronic form. A printed electronic document - like a scanned paper one - is just a copy of the original.

In recent years, the theory and practice of office work have been striving to “make friends” between electronic and paper documents in order to keep up with the document flow that is rapidly moving into the online space and at the same time maintain its legal significance. For example, there are several variants of an e-mail, of which only one is a real electronic document:

a letter signed with an electronic signature is a real electronic document;
a message sent by e-mail is not a document, but it can be one, provided that the participants in the communication have agreed on this;
a scanned copy of a letter on paper is not an electronic document, but if the sender and recipient have agreed that the exchange of such copies is legally binding, then such a copy sent by e-mail can be equated to an e-mail. We will talk about this in more detail in the answer to the third question.

QUESTION 2: WHICH MEDIA TO WORK WITH ELECTRONIC DOCUMENTS ON?

Work with electronic documents can be carried out both online and on paper. Of course, to exchange electronic documents using Email or electronic document management systems (hereinafter referred to as EDMS) are simpler and faster, but this is not always possible. The result is paper copies of electronic documents.

print email to work on it, you can, but do not forget: if you are exchanging letters with an addressee on an electronic platform, then the answer to this letter must be electronic. Moreover: a citizen may demand to send him an answer to his appeal by e-mail.

The internal rules of the organization may state that a certain document exists only in electronic form. As a rule, memos are the first to be displayed online. Employees exchange them in EDMS, cloud services or by e-mail.

However, there are rules prescribing that electronic documents be printed out in order to be placed in the case on paper.

QUESTION 3: HOW TO MAKE LEGALLY SIGNIFICANT DOCUMENT FLOW USING ELECTRONIC DOCUMENTS?

Electronic documents are signed with electronic digital signatures (hereinafter - EDS). However, only enhanced qualified EDS, that is, registered in a certification center accredited by the Ministry of Telecom and Mass Communications of Russia - an absolute analogue of a handwritten one. It can be used to communicate with government bodies. Organizations can communicate with each other using documents signed by any type of EDS: enhanced qualified, enhanced unskilled or simple. What kind of EDS to use must be fixed in the agreement.

A fragment of the agreement on the use of electronic signatures by its parties is given in Example 1.

If desired, the parties may stipulate in the agreement that messages in mail clients and instant messengers, sms messages have legal force.

QUESTION 4: HOW DO I ATTACH AN ELECTRONIC DOCUMENT TO A PAPER LETTER?

Packages of documents are sent from the organization with cover letters. Electronic documents are no exception. But sometimes you need to send a cover letter with several paper and several electronic attachments. In this case, you must first prepare electronic application: Burn it to a CD or flash drive. Then write a cover letter. Lastly, place an insert in an envelope with a disk or flash drive.

Main props cover letter- requisite 19 "Application mark".

Let's give examples of designing a cover letter (Example 2) and a disc cover (Example 3).

QUESTION 5: HOW TO STORE ELECTRONIC DOCUMENTS?

The main principle of storing electronic documents is no discrimination by media! The archival rules are the same for both paper and electronic files. However, there are some features for storing electronic documents. They are specified in the Rules for the organization of storage, acquisition, accounting and use of documents of the Archival Fund of the Russian Federation and other documents in state authorities, bodies local government and organizations (hereinafter - the Rules 2015).

An electronic document is unloaded from the program in which it was created and saved in an immutable format before being sent to storage: The 2015 Regulations recommend PDF/A, but the organization will have to purchase software to work with him. The optimal format for saving electronic documents, which is suitable for many organizations, is PDF.

An electronic file is recorded on a separate electronic medium. The best option- CD-ROM with the possibility of one-time recording. The 2015 rules require recording an electronic file on two disks: one copy is a working copy, the second is the main one. This applies only to cases of permanent and long-term (over 10 years) storage periods. If the file has a five-year retention period, then it can be left out of the archive by simply saving it in an unchanged format. If such a file still needs to be transferred for storage, then it will be enough to burn it on one disk.

A cover is drawn up for each case (Example 4).

Electronic cases on disks are transferred to the archive in accordance with the procedure adopted by the organization.

SUMMARY

Electronic documents from creation to destruction exist in electronic form.
You can work with electronic documents on any medium.
Organizations establish the rules for the exchange of electronic documents in an agreement among themselves.
An electronic document may be attached to a paper letter. The application is drawn up in accordance with GOST R 7.0.97. System of standards on information, librarianship and publishing. Organizational and administrative documentation. Documentation requirements.
Electronic documents are transferred to the archive of the organization on CDs, issued in accordance with the Rules 2015.