Recently, electronic document management as one of the tools for the digital transformation of organizations has been on everyone's lips. Most organizations have either already begun to use electronic document management with counterparties, and not only with government agencies, or are planning to start doing so in the near future. Unfortunately, there is still some confusion in understanding what EDF is between counterparties, and it is for this reason that we would like to explain this phenomenon in an understandable and accessible language so that you have the opportunity to make an informed choice.

What are the benefits of EDI with counterparties?

Every specialist in the financial department creates or prepares documents on a daily basis with the tax authorities, the Pension Fund of Russia or other government agencies, as well as with business partners. The number of documents created in paper form is constantly increasing and entails not only additional costs for paper and Consumables for printing, but also the costs of maintaining archives, where papers must be stored for a long time, which is very precisely and clearly regulated current legislation our country. In addition, a lot of time is spent on creating, printing and sending documents to counterparties - this reduces the overall efficiency of accounting. To solve this problem, we offer modern companies to switch to electronic document management with counterparties.

If you are already automating your business processes, for example, working in the VLSI Electronic Reporting program, which can significantly optimize everything related to the preparation and generation of various reports for most supervisory authorities, then the workflow should be next on the path of digitalization. You can automate both internal and external document exchange. Moreover, it is external EDF that works wonders and allows organizations to reach unprecedented heights!

Let's illustrate what EDI with counterparties means with specific examples. Completion of each business accounting transaction is an act of performance of work. The accountant must print it and send it to the counterparty for signing. After that, the document must be posted and saved in the archive. All this takes a lot of time and is generally ineffective when it is possible to do it electronically. But such an example clearly illustrates how unauthorized the processes of external interaction of modern organizations with their counterparties are. One has only to imagine how the material and time costs will be optimized after the automation of these elementary actions through the introduction of electronic document management. For example, sending an envelope to another city costs about 50-60 rubles and lasts from 4 to 7 days. To do this in the document management system (for example, in the VLSI Electronic Document Management), you will spend no more than 9 rubles, and the process itself will take a few seconds. Almost immediately after you click on the "Send" button, your counterparty will receive his copy and will be able to take the actions that are required of him. The economic effect of the introduction of EDI is quite tangible, especially for large corporations, which daily conduct a number of transactions with their business partners.

Features of organizing EDF with counterparties

Many are interested in a completely natural question - how to switch to electronic document management with counterparties? How exactly should this process be structured? In general, there are two options for the development of events in this direction:

1. Direct exchange with a counterparty. In this case, you will need to conclude an agreement with each business partner, in which you agree and write down the basic conditions for this kind of interaction. However, in order not to enter into a lot of contracts, you can buy a qualified signature. By the way, this can be done conveniently and quite quickly on the website of the EDS Center. Here you will find any signature for your business needs. If you choose this scenario for working with electronic documents, you will not be burdened with payments to intermediaries;
2. There is also a second way of organizing EDF with counterparties - work not directly, but through an intermediary organization. However, keep in mind that by choosing this path, you will have to work through an intermediary, and you will only transfer invoices.

Of course, the first option is much more preferable, because it allows you to optimize many tasks in the field of both internal and external workflow.

It is quite easy to find out if you can start working with a particular counterparty. Most often, right in the program you are using, in the card with information about the company, you can find information about its status. For example, the VLSI will indicate:

• The organization uses EDF;
• The organization does not use EDF, but has received an invitation to use EDF, but has not yet responded;
• The organization does not use EDF and has not received an invitation to use EDF.

EDO: how to invite a counterparty?

If the counterparty with whom you very often interact does not use EDF and has not received an invitation to use EDF, then you can invite him to join directly in the system. To do this, find it in the directory of organizations, check the status, make sure that the company is not connected to the VLSI, click on the airplane icon, and the system will send it an invitation.

In any case, even if you sent a document to a counterparty, and he is not connected to EDF, then he will definitely receive an email to his email address that you sent him a letter with instructions on how he can access it. In any case, you can be absolutely sure that your document will definitely reach the addressee.

Still have questions? Ask our consultants!

Deputy General Director of Taxcom LLC

The overwhelming majority of accountants use specialized computer programs, submit electronic reports to the tax office and funds. So why not communicate “electronically” and with your counterparties? Why print reams of paper when you can create and store electronic documents? We were told how to do this in a company that provides electronic document management services.

Igor Vladimirovich, please tell us what it is - electronic document management?

I.V. Murashkintsev: Electronic document management is a way of organizing work with documents, when the bulk of their originals is generated in electronic form, without the use of paper media. Please note - with such a document flow in electronic form, it is the originals that are created, and not just electronic copies of paper documents. Electronic documents in approved formats can be prepared in most accounting programs. But in order for an electronic document to be legally significant, it must not only comply with the approved formats and have mandatory details, but also be signed with an electronic signature.

Having created a document, you can immediately sign it with an electronic signature in many, though not all, accounting programs.

If an electronic document is sent to a counterparty, it must be sent in compliance with the procedure for the exchange of electronic documents.

And what is this procedure for the exchange of electronic documents? What type of electronic signature should an electronic document be signed with?

We are grateful for the proposed topic of the interview of the chief accountant of LLC "Firm" ANIS-98 " Olga Vladimirovna Saltykova, Moscow city.

I.V. Murashkintsev: This procedure will be different for different documents. For e-invoices, there are special, more stringent requirements. They must be signed with an enhanced qualified electronic signature and sent through the operator of the electronic document flow. The order approved. By order of the Ministry of Finance dated April 25, 2011 No. 50n.

An enhanced qualified electronic signature is an analogue of an organization's seal together with the signature of the person in charge. It is accompanied by a qualified verification key certificate. Only accredited certification authorities can issue such electronic signatures. Law of 06.04.2011 No. 63-FZ... Documents that were signed with an electronic digital signature according to the old Law on EDS, which will lose its force from July 1 Law of 10.01.2002 No. 1-FZ are considered to be signed with an enhanced qualified electronic signature.

In certain industries, for example, in the jewelry industry, it is desirable to transfer through the operator not only external, but also some internal documents of the organization. Internal documents usually do not need to be signed with an enhanced qualified signature. By the decision of the organization itself, it can be quite strengthened unqualified or even simple electronic signature.

Strengthened unqualified signatures are also issued by certification authorities, and they can be cheaper than qualified ones. A simple signature is a code or password that identifies the creator of the document. You can put such a signature using computer program and it will be less expensive than purchasing an enhanced signature.

External documents, other than invoices, can be sent to counterparties by simple e-mail. By agreement of the parties, they can be signed either with an enhanced qualified or enhanced unqualified electronic signature. But the use of a special electronic document management system is more convenient, as it allows you to instantly receive a notification that your partner has received a document. He, in turn, can immediately sign it and send it to you.

What is the best way to start the implementation of electronic document management?

I.V. Murashkintsev: Usually, companies that have many counterparties and a large volume of external document flow decide to switch to the use of electronic documents. Since the exchange of electronic documents, in particular invoices, is possible only by mutual agreement of the parties clause 1 of Art. 169 of the Tax Code of the Russian Federation, then first you need to discuss the possibility of switching to electronic document management with your permanent counterparties. Then you must select an electronic document management operator and conclude an agreement with him. The list of electronic document flow operators included in the Federal Tax Service Trust Network is posted on FTS website .

What criteria is it desirable to focus on when choosing an operator?

I.V. Murashkintsev: As a rule, operators of electronic document management make it possible to exchange electronic documents with several counterparties in a test mode. During such "trial operation" you will be able to understand which interface is more convenient for you and whether it will be easy to combine your accounting program with the operator's document management system.

The more difficult it is to combine an accounting program with an electronic document management system, the higher the cost of implementing the system will be. Pay attention to the cost of sending electronic documents. Usually the transfer is paid in the same way as in mobile communications: the “caller” pays, that is, the sender of the electronic document. Electronic documents are often required to be sent in a set. In this case, the sending of a package of documents may be charged, for example, an invoice and an act of completion or an invoice.

Is it obligatory to simultaneously conclude an agreement with a certification center - an organization that issues electronic signatures?

I.V. Murashkintsev: This is a must for external document management. The certification center must provide all participants in the document flow with electronic signatures. Companies that submit reports electronically have already signed such agreements. If you only use internal workflow, then it depends on your desire. Internal documents can be signed with a simple electronic signature, and in this case it is not required to conclude an agreement with a certification center.

Can counterparties use different systems electronic document management? Or can you get documents only if your partner sent them through the same operator?

I.V. Murashkintsev: Now, unfortunately, there is no internal roaming between operators. Therefore, in order to receive documents, you need to connect to the same operator to which the company that sends the documents is connected. So if your counterparties work through different operators, in order to exchange documents with counterparties, you will have to conclude an agreement with each of the operators.

We hope that roaming will work during this year and then it will be possible to accept documents sent through other operators.

Is it necessary to separately prescribe the use of the electronic document management system in contracts with contractors?

I.V. Murashkintsev: No, you don't have to. It is enough to exchange regular e-mails (they may not be certified with electronic signatures) or paper letters by fax, where the consent to use electronic documents is confirmed. Letter of the Ministry of Finance dated 01.08.2011 No. 03-07-09 / 26... Or, for example, one of the counterparties can invite another through his operator, as is the case when inviting friends on social networks, and the other accepts this invitation. However, if your counterparty does not want to receive documents electronically, you will have to continue to send him paper documents.

Well, we agreed with partners, chose an operator or even several operators. What to do next?

I.V. Murashkintsev: Now you need to adapt the business processes in the company for the implementation of electronic document management when working with counterparties:

develop and approve the procedure for electronic document management;
appoint persons responsible for its maintenance;
organize an electronic archive of received and sent documents;
prescribe in the accounting policy the rules for creating, receiving and storing electronic documents, appoint those responsible for the formation and signing of electronic documents.

Each employee who is authorized to sign electronic documents must be provided with an electronic signature, because you cannot transfer your signature to other persons.

Do I need to print and store electronic documents in paper form?

I.V. Murashkintsev: No, it is not necessary, although many continue to do it in the old fashioned way. All sent and received electronic documents are stored in the electronic archive. And your electronic archive should be organized in such a way that, if necessary, for example, at the request of the tax office, you can quickly find the requested documents and send them to the office in electronic form, as now electronic reporting is transmitted.

And if the tax office or auditor asks for a paper copy of an electronic document, will it be seen that this is a copy of an electronic document and that the electronic document was signed by the parties?

I.V. Murashkintsev: An electronic document can be printed and received a paper copy. This copy will automatically be printed that this is a paper copy of an electronic document, and the original was signed by electronic signatures of the parties. A paper copy, if it is correctly executed, that is, certified by the signature and seal of the organization or notarized, can be used in the same way as a copy of the original paper document.

Can all documents be created electronically?

I.V. Murashkintsev: Documents can be created both in paper and electronic form. If an electronic document is signed with a qualified electronic signature, it is equivalent to a paper document signed by hand. clause 5 of Art. 9 of the Law of 06.12.2011 No. 402-FZ; clause 1 of Art. 6 of the Law of 06.04.2011 No. 63-FZ... For the invoice, the TORG-12 consignment note and the certificate of completion there are approved by the Federal Tax Service electronic formats... The rest of the documents can be created in any format, such as text or pdf.

But there is a document that must be drawn up on paper. This is a waybill. It is not yet possible to provide the possibility of its electronic reading on the way.

In addition, documents regulating the relationship between the employer and the employee, for example, an application for employment, an employment contract, must also be drawn up in paper form.

What are the requirements for equipment, for computers connected to the electronic document management system?

I.V. Murashkintsev: The same as for computers from which electronic reporting is sent to the tax office and other regulatory authorities. Each workplace connected to the electronic document management system must have a stable Internet channel and the Crypto-Pro program or another similar program for working with electronic keys must be installed.

What dangers can arise when creating and sending electronic documents and how to avoid them?

I.V. Murashkintsev: In my opinion, there are no serious dangers. The only thing is that you have to be very careful, do everything on time and avoid mistakes in electronic documents, especially invoices. The rules for issuing and sending invoices are very strict. And to correct the error in the sent invoice, you need to re-send the corrected invoice.

But you cannot send a new invoice retroactively with a date that has already passed.

Through numbering of invoices takes place in the accounting program. It doesn't matter if you send invoices in paper or electronic form and if you use the services of one or more operators.

What is the approximate cost of sending and receiving an electronic document?

I.V. Murashkintsev: A stable market price for these services is still being formed. Today it can be from 1 to 5 rubles. for sending one electronic document. Some operators additionally set a subscription fee. Receiving electronic documents is usually free of charge.

In any case, it is cheaper than sending documents by regular mail, especially over long distances. Plus a reduction in the cost of printing and storing paper documents.

According to the reviews of companies that have begun the implementation of electronic document management, savings in the transition to the exchange of documents with counterparties in electronic form can amount to about 2% of the company's gross turnover.

We want to switch to electronic document management with some counterparties, in particular, to receive an invoice and acts signed with an electronic signature, whether this should be spelled out in the service contract in order to avoid tax "nit-picking".

It would be better for organizations to conclude an agreement on electronic document interchange, which will define the format of electronic document flow between companies. What clauses of the agreement will help organizations avoid claims of inspectors is presented in the article in the full answer.

Justification

What is important to reflect in the agreement on electronic document interchange in order to avoid tax losses

Ekaterina Shestakova, General Director of LLC "Actual Management", Ph.D. legal entity sciences

David Okolelov, Advisor to the State Civil Service of the Russian Federation, 3rd class

For electronic exchange "primary" you need the consent of both parties

You won't be able to exchange invoices without an agreement with EDF

You need to agree on the use of a simple signature in advance.

WITH Now more and more companies are switching to electronic document management not only with inspections, but also with counterparties (read more below). However, unlike the exchange of information with tax authorities, the procedure for preparing, agreeing and signing an agreement on the electronic exchange of documents between companies is not legally approved.

READ ON E.RNK.RU

Even more useful materials

We have developed a sample agreement on electronic document interchange (hereinafter referred to as the agreement), in which we have determined the format of electronic document flow between companies (see the sample below). Let's consider what clauses of such an agreement will help the company to avoid claims of inspectors. *

1. Securing the form of the agreement in the accounting policy will justify the company's right to exchange securities electronically

Electronic document flow is associated with the internal document flow of the company, accounting and reporting. In turn, the set of accounting methods must be approved in the accounting policy (Article 8 of the Federal Law dated 06.12.11 No. 402-FZ, hereinafter referred to as Law No. 402-FZ).

Therefore, if a company decides to introduce a system of electronic document management and electronic reporting, such a system must be reflected in the accounting policy. At the same time, it is important to consolidate:

- the volume of electronic document management;
- formats of electronic documents;
- the procedure for storing electronic reporting;
- cases when, instead of electronic documents, the company prepares documents on paper.

2. An indication of the method of electronic exchange will clarify when interacting with counterparties

The order and method of electronic document management of the company is determined independently. It is important to take into account two main nuances.

First, the agreement must indicate whether electronic documents are duplicated on paper. For example, a company sends a TTN to a counterparty in electronic form, and then after a while sends the same document in paper form (for example, if the counterparty has not received an electronic document). *

Note that such a procedure for processing documents is currently provided for invoices (clause 4 of the Rules for maintaining a register of received and issued invoices used in calculating value-added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the Forms and Rules for Completing (Maintaining) Documents Used in Calculations for Value Added Tax").

Secondly, it is advisable to note in the agreement whether the companies exchange electronic documents directly (using specialized programs or regular mail clients) or engaging an electronic document management operator (read more below). *

READ ON E.RNK.RU

How to exchange invoices electronically

The Ministry of Finance of Russia strictly regulates the procedure for the electronic exchange of invoices (order of 04/25/11 No. 50n), in which the entire procedure is described in 23 points. However, exchanging electronic invoices is not as difficult as it might seem at first glance.

According to the Ministry of Finance of Russia, the fact of a business transaction for tax purposes can be confirmed by an electronic document signed with an enhanced qualified electronic signature. A document signed with a simple or reinforced unqualified signature can be regarded as an analogue of a document with a handwritten signature affixed on paper only in the case established by law (letter dated 12.04.13 No. 03-03-07 / 12250).

It turns out that a document signed with a simple or reinforced unqualified signature will not confirm the company's expenses (letters of the Ministry of Finance of Russia dated January 23, 2013 No. 03-03-06 / 1/24, dated December 25, 2012 No. 03-03-06 / 2/139 and from 12/20/12 No. 03-03-06 / 1/710).

- consignment note according to the form No. TORG-12;
- act of acceptance and delivery of works (services).

In addition, it is important to remember that companies can exchange invoices only by engaging an electronic document management operator. Therefore, if the organization does not have a corresponding agreement, it is advisable to exclude invoices from the list of electronic documents.

5. An indication of the procedure for storing electronic documents will protect them from premature destruction

The procedure for storing electronic documents does not differ from the procedure for storing documents on paper. So, electronic invoices must be stored for the period provided for storing paper documents (clause 1.13 of the Procedure for issuing and receiving invoices in electronic form via telecommunication channels using an electronic digital signature, approved by order of the Ministry of Finance of Russia dated 04/25/11 No. 50n). Recall that for the purposes accounting primary documents are stored for five years, and for tax purposes - four years.

But in practice, there are risks of losing the document (for example, in the event of a computer malfunction or in the event of a fire). Therefore, it is advisable in the agreement to determine the procedure for obtaining copies of documents from the counterparty (see the expert's comment below).

What needs to be done by a company that has decided to switch to electronic document management. What is the algorithm of actions, where to start?

The first thing to do is to think about what results the company wants to get from. There are now two areas of work. This is a B2G workflow, that is, between enterprises and government agencies. And B2B, that is, the exchange of securities between enterprises. As for B2G - here we are talking about connecting to the necessary government agencies for of this enterprise, depending on the specifics of its activities. All our companies report to the tax office.

Then everything depends on the field of activity - for example, one company trades in alcoholic beverages, the other, during production one way or another, affects environment, a third insurance company, market valuable papers etc. We need to look at what other authorities require reporting. After the list of departments to which we are going to report has been determined, we need to look at what proposals the operator of electronic document management can make. Depending on this, the company chooses the appropriate tariff plan. Further, an agreement is concluded, the required number of electronic signatures is drawn up, the necessary software is installed, seminars are held to teach how to work with this software. This is actually all - the workflow with government agencies has a place to be.

- Tell us more about B2B?

This is, as I said, the second type of digital document exchange. It is organized between business entities. It all depends on the specific enterprise. Of some general recipe the beginning of the transfer of documents does not exist here. There are situations when an enterprise is simply obliged to switch to electronic document management with its counterparties in order to survive.

In connection with the entry into force of the new norm from January 1, 2014, all EDS users, without exception, will need to contact the certification center to replace the key certificates. So far, all virtual papers signed with a valid certificate are recognized as documents certified by a qualified electronic signature.

For example: one of the largest retail chains recently started working with its suppliers, exchanging exclusively digital papers. Thus, a farmer, in order to supply his products to this network, needs to switch to electronic document management.

Benefits of EDF

Is there any benefit from switching to EDI for small and medium-sized businesses? One gets the impression that so far digital can only bring real benefits to large organizations.

For small and medium-sized businesses, the transition to EDI is not a super task now. But you can take a closer look at it, "feel" it. The speed of document flow - this will be an advantage. But the use of EDF is not only about relationships with counterparties. This is the relationship with government agencies, and here businessmen will have to move, there are no options.

Another very important point Small and Medium-Sized Businesses Must Remember - Using e-signature on marketplaces is a way to expand your business. From 2014-2015, 15 percent of the state order will have to be placed among small and medium-sized businesses. Serious work is now underway to attract these companies to fulfill government orders. And this is a real chance to expand your business. Who will refuse to receive a contract for 100-200 thousand rubles with guaranteed payment?

Are there any benefits for small companies when paying for electronic document management services? After all, many organizations do not switch to EDM for fear of high tariffs.

Today at the seminar I gave an example: 995 rubles - a full range of services for document management with government agencies. If you calculate the cost of travel in Moscow by public transport several times a year at the authority where you need to submit documents, and even in both directions, then the amount of expenses will turn out to be very close to the cost that I announced.

If the accountant is not “friendly” with the computer, is it possible to make a mistake? In general, how difficult is it to work with such programs?

There are formatting and logical controls. If there is no malice during the formation of the document, then it is almost impossible to miss. Well, if something is done on purpose or the user is inattentive, no program is insured that a person will enter 1,000,000 instead of 1,000.

Digital signature

Why, in your opinion, the transition to electronic document management has not yet become widespread? What scares the company?

Does it really scare you? Let's see, in our 63rd [Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signatures" - approx. Ed.] the law formulates the concept of three types of EDS. It is simple, in fact it is a combination of username and password. Strengthened is a signature using cryptographic protection. And the electronic signature is qualified, the one that is issued by an accredited certification center. 90 percent of people in our country use a login and password. Either at ATMs, social media, or e-mail... That is, we can say that almost everyone uses a simple signature.

Such a number of digital signatures used today is inconvenient neither for certification centers, nor for information systems nor for users. I hope that during 2014-2015 we will have a uniformity and the number of signatures will decrease.

As for the qualified signature, it is still not widely used where it is used. But it is used, for example, on the portal. And the more services it can provide, the more people will use this signature. Its use is limited not so much by the fear of people as by the lack of resources on which to use it.

The corporate sector is even easier. Now about half of enterprises use electronic reporting systems, and all of them are implemented with an electronic signature. And these companies employ the same people who seem to be afraid to switch to electronic document management. So this fear is more like a myth than a reality.

- Should we expect any significant changes in the legislation in the field of EDI?

After all, many are now talking about the imperfection of the legal field in this area ... I would not call it imperfection, this is a normal process of the formation of legislation. In fact, it is good for us in Russia to actively use electronic signatures if we have five years. Naturally, for such a period to form a well-established regulatory framework given the development of technology, it is simply impossible. Now there is a systematic process of development of legislation. From what is worth waiting for: this is the final entry of the 63rd law on electronic signature and the rejection of the 1st law [Federal Law of 10.01.2002, No. 1-FZ "On Electronic Digital Signatures". This rule has ceased to be in force since July 1 of this year - approx. ed.]. The law, by the way, is quite adequate and competent. There are no obvious gaps in it. It is structured enough. We hope that with its introduction the number of EDS types will decrease. Now many government agencies, information systems put forward their requirements for electronic signatures, which are not always in line with the law.

The presence of such a number of EDS is inconvenient neither for certification centers, nor for information systems, nor for users. Imagine that you have five signatures hanging on your keychain, while you must remember that one is for the tax office, another for the trading platform, the third for Rosreestr, and so on. I hope that during 2014-2015 we will have a uniformity and the number of signatures will decrease.

At the end of May 2011, the Ministry of Finance took another step towards the introduction of electronic document management - an order appeared that approved the procedure for issuing and receiving electronic invoices. But in order to get real economic effect from the use of paperless technologies, it is important to translate the entire document flow * into electronic form. Firm "1C" is ready to provide its users with such opportunities.

RF Tax Code

Art. 169 of the Tax Code of the Russian Federation as amended by Federal Law of 27.07.2010 No. 229-FZ).

Federal Law No. 63-FZ of 10.01.2002 No. 1-FZ

dated 04/25/2011 No. 50n

We are moving towards the exchange of electronic documents with counterparties

The need for a transition to paperless technologies has been ripe for a long time in the economy. Exchange implementation electronic documents the counterparty will have a positive economic effect: reducing the costs of organizations for consumables, for postal services, for maintaining an archive of documents on paper (costs for paper, personnel, renting space for the archive, etc.), reducing the time for processing and exchange data, reducing the number of errors, the ability to quickly search the required document in the electronic archive.

Now the state is doing a lot in this direction. In 2002, the law "On Electronic Digital Signature" was adopted, which established the legal significance of electronic documents signed with an EDS. Unfortunately, the norms of this law did not apply to invoices, as there was a special norm in the Tax Code of the Russian Federation. This limitation has now been removed.

In the summer of last year, amendments were made to the Tax Code of the Russian Federation, providing for the possibility of drawing up and issuing invoices in electronic form with mutual consent of the parties to the transaction and the availability of technical means and capabilities for receiving and processing such invoices (Article 169 of the Tax Code of the Russian Federation as amended by the Federal Law of 27.07.2010 No. 229-FZ).

On April 6, 2011, the President of the Russian Federation signed Federal Law No. 63-FZ “On Electronic Signatures”. The new law is aimed at eliminating the shortcomings of the current Federal Law No. 1-FZ of 10.01.2002 "On Electronic Digital Signatures", as well as expanding the scope of using electronic signatures.

And finally, on May 25, 2011, the order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n "On approval of the Procedure for issuing and receiving invoices in electronic form via telecommunication channels using an electronic digital signature" was registered with the Ministry of Justice of Russia (registration number 20860) ...

The Russian Ministry of Justice has registered the procedure for issuing and receiving electronic invoices

The procedure establishes that the issuance and receipt of invoices in electronic form is carried out through one or several operators of electronic document circulation with compatible technical means. Please note that the use of electronic invoices is allowed only with the mutual consent of the parties to the transaction. Thus, the use of electronic documents is a right and not an obligation of counterparties. The Procedure prescribes which day is to be considered the date of issue and the date of receipt of electronic invoices, and the procedure for making corrections to them is regulated.

The order comes into force from the moment of its official publication (clause 2 of the order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n). In fact, it can be applied after the emergence of accredited operators of electronic document management * and the approval of the Federal Tax Service of Russia of the formats of invoices, the register of received and issued invoices, the book of purchases and the book of sales in electronic form (paragraph 2, clause 9, article 169 of the Tax Code of the Russian Federation) ...

Note:
* The procedure for accrediting firms as operators of electronic document management must be approved by the Federal Tax Service of Russia. After the operators are accredited, an appropriate exchange mechanism will be agreed with them and then supported in the economic programs of 1C.

In the economic programs of the company "1C" the possibility of drawing up and issuing invoices in electronic form will be realized after the approval of the above documents and formats.

The introduction of electronic invoices has served as an incentive for the widest possible use in electronic form of other documents of accounting, tax and financial accounting.

Exchange of electronic documents with counterparties in "1C: Enterprise 8"

Already now, the program "1C: Trade Management 8" has the ability to exchange documents, the order of exchange of which is not regulated by law (for example, invoices, invoices, product catalogs, price lists, orders, including documents in any form). Direct exchange "Seller - Buyer" is possible from the program (by e-mail or a common file directory on the server).

When developing a mechanism for the exchange of electronic documents in "1C: Enterprise 8", the task was to implement a simple mechanism for setting up and exchanging with the most convenient interface. Documents are signed with an electronic digital signature and sent to the recipient at the push of a button. If the participants in the exchange agree among themselves that not all sent documents must be legally significant, then for certain types of documents it is possible not to use EDS.

For ease of use, a system of prompts (step by step) is built into the system, which informs the user about the next necessary action in working with an electronic document.

For the convenience of users, the program also includes:

• flexible setting of steps in working with electronic documents in the user mode;
• formation of an electronic document in several generally accepted formats specified by the user;
• binding the signature certificate to certain types of signed electronic documents, as well as checking the correctness of the signature certificate when sending or receiving;
• automatic tracking of the current version of an electronic document on a document accounting system;
• viewing a list of all electronic documents with their brief characteristics in relation to the document of the accounting system;
• maintaining a detailed event log for actions with electronic documents;
• viewing the contents of an electronic document on the screen in a printed form familiar to the user, installing an EDS or sending it to the author of the document for revision, as well as the ability to upload an electronic document with installed EDS to a directory on a disk;
• comparison of 2 versions of electronic documents.
• a separate ergonomic form for processing electronic documents prepared for signing, broken down by certificates of signatures of the responsible employees of the organization;
• automatic generation of an accounting system document based on the content of the received electronic document.

In the future, the exchange of electronic documents with counterparties will be implemented in other solutions on the 1C: Enterprise 8 platform.

In conclusion, we note once again that with the introduction of the exchange of electronic documents with counterparties, it becomes possible to increase the quality level of processing and exchange of relevant information, reduce the number of errors encountered during "manual" input, and also reduce the complexity and time of document processing.