What you need to know about the exchange of electronic documents. How to switch to electronic document management? Transition to electronic document management with counterparties

Today, electronic document management is boldly bursting into our lives, today almost all companies use electronic documents, use e-mail, electronic declarations, especially since for VAT taxation the mandatory declarations are established by law. Someone has moved on and uses electronic document management systems in everyday life and has converted all reporting and primary documents into electronic form.

The concept of electronic document management and the advantages of electronic document management

Electronic document management has its pros and cons.

Table
Pros and cons of electronic document management

At the same time, electronic document management is developing more and more. And there are prerequisites for this.

Firstly, electronic document management is provided for in tax legislation. For example, when submitting reports on insurance premiums or personal income tax, it must be submitted electronically if the company has more than 25 employees. Submitting reports electronically It is necessary to submit a declaration in electronic form. In addition, explanations if reporting is submitted electronically will also need to be provided in the form of an electronic document in 2017.

Secondly, electronic document management has been adopted in accounting. According to Law No. 402-FZ “On Accounting”, the primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.
Thirdly, in 2017, electronic document management will receive even greater development in legal proceedings. Thus, many are accustomed to the fact that court decisions are published electronically on the Internet. According to Article 4 of the Arbitration Procedure Code of the Russian Federation, a statement of claim, statement, complaint, presentation and other documents can be filed with the court on paper or in electronic form, including in the form of an electronic document signed with an electronic signature in the manner established by the legislation of the Russian Federation, by filling out form posted on the official website of the court on the Internet. Similar provisions are established in the civil process.

Fourthly, electronic technologies have become an integral part of our lives in terms of the use of electronic document management in tender documentation and electronic auctions. According to the article of the Federal Law dated 04/05/2013 No. 44-FZ (as amended on 07/03/2016) “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs,” an auction in electronic form (electronic auction) is understood as an auction , in which information about the procurement is communicated by the customer to an unlimited number of persons by posting a notice of such an auction and documentation about it in a unified information system, uniform requirements and additional requirements are presented to procurement participants, the holding of such an auction is ensured on an electronic platform by its operator.

The fifth reason is due to the fact that today many companies operate in different regions, with different cities, so in order to organize an effective business it is necessary to speed up document flow and simplify the relationship between the parties. In this regard, intuitively, many companies are introducing electronic document management.

How to introduce electronic document management?

At the second stage, you need to choose which signature the company will use when drawing up documents.

A simple electronic signature is an electronic signature that, through the use of codes, passwords or other means, confirms the fact of the formation of an electronic signature by a certain person.

Non-qualified electronic signature is an electronic signature that:

1. obtained as a result of cryptographic transformation of information using an electronic signature key;
2. allows you to identify the person who signed the electronic document;
3. allows you to detect the fact of making changes to an electronic document after its signing;
4. created using electronic signature tools.

1. the electronic signature verification key is specified in the qualified certificate;
2. To create and verify an electronic signature, electronic signature tools are used that have confirmation of compliance with the requirements (Article 5 of the Federal Law of April 6, 2011 No. 63-FZ (as amended on December 30, 2015) “On Electronic Signatures.” However, in many cases documents are required for For security purposes, it is a strengthened qualified signature.

At the fourth stage, it is necessary to provide documents for concluding an agreement.

The fifth stage is concluding an agreement with a certification center. According to Article 2 of the Federal Law dated April 6, 2011 No. 63-FZ (as amended on December 30, 2015) “On Electronic Signatures,” a certification center is a legal entity, individual entrepreneur or state body or local government body that performs the functions of creating and issuing key certificates verification of electronic signatures, as well as other functions.

The sixth stage is the introduction of electronic document management in the company, the organization of a specific exchange of electronic documents. Invoices are drawn up in electronic form by mutual agreement of the parties to the transaction and if they have compatible technical means and capabilities to receive and process these invoices in accordance with the approved format.

What should a contract with a certification authority contain?

When concluding an agreement with a certification center, it is important to pay attention to the subject of the agreement. According to Article 432 of the Civil Code of the Russian Federation, these are the conditions mandatory for contracts of this type. An agreement is considered concluded if an agreement is reached between the parties, in the form required in appropriate cases, on all the essential terms of the agreement. That is, it is important to spell out the subject of the contract as clearly as possible.

The subject of the agreement follows from the Law “On Electronic Signatures”.

Verification Center:

1. creates certificates for electronic signature verification keys and issues such certificates;
2. establishes validity periods for electronic signature verification key certificates;
3. cancels the electronic signature verification key certificates issued by this certification center;
4. issues electronic signature means upon request of the applicant;
5. maintains a register of electronic signature verification key certificates issued and revoked by this certification center;
6. establishes the procedure for maintaining the register of certificates;
7. creates electronic signature keys and electronic signature verification keys at the request of applicants;
8. checks the uniqueness of electronic signature verification keys in the certificate registry;
9. carries out verification of electronic signatures upon requests from participants in electronic interaction;
10. carries out other activities related to the use of electronic signatures.

1. non-fulfillment or improper fulfillment of obligations arising from the contract for the provision of services by the certification center;
2. failure to perform or improper performance of duties (clause 3 of Article 13 of the Federal Law of 04/06/2011 No. 63-FZ (as amended on 12/30/2015) “On Electronic Signature”).

How to organize electronic document flow within a company?

The preparation, execution and approval of draft electronic documents is carried out according to the general rules of office work established for similar documents on paper. An electronic document must have all the details established for a similar document on paper, with the exception of a seal impression, since a seal is not a mandatory detail. Within the company, methods can be used to confirm actions with electronic documents in which an electronic digital signature is not used. For example, documents can be submitted for control without an electronic digital signature.

If you want to organize document flow with your counterparties, then you need to include the appropriate provisions in the agreement with the counterparty.

Documents are generated and signed electronically. The electronic digital signature tools used must be certified in the prescribed manner.

The easiest way is to organize electronic document flow with authorities, for example, with the tax service. To do this, you also need to obtain an electronic signature and enter into an agreement with a certification center. Most often, taxpayers provide declarations, explanations, and invoices to the tax authority. As a “feedback”, documents are generated by the tax authorities in accordance with Order of the Federal Tax Service of Russia dated April 15, 2015 No. ММВ-7-2 /149@ “On approval of the Procedure for sending documents used by tax authorities when exercising their powers in relations regulated by tax legislation and fees, in electronic form via telecommunication channels and on the recognition as invalid of certain provisions of the order of the Federal Tax Service dated February 17, 2011 No. ММВ-7-2 /169@.”

Such documents include:

1. requirements for providing explanations;
2. notifications of controlled foreign companies;
3. notifications about calling the taxpayer (fee payer, tax agent);
4. tax notice;
5. decisions to suspend transactions on the accounts of a taxpayer (fee payer, tax agent) in a bank and transfers of his electronic funds;
6. decisions to cancel the suspension of transactions on the accounts of the taxpayer (fee payer, tax agent) in the bank and transfers of his electronic funds;
7. decisions to conduct an on-site tax audit;
8. other documents.

How to organize the storage of electronic documents?

How should documents be stored?

Firstly, it is necessary to prepare a list of affairs for a specific organization. The range of cases will vary depending on the company and field of activity.

The nomenclature of cases is used to group executed documents into cases, systematize and record cases, determine their storage periods and search for documents. The nomenclature of files is the basis for compiling inventories of permanent and temporary (over 10 years) storage, as well as for recording temporary (up to 10 years inclusive) storage.

Secondly, it is necessary to formulate cases. To do this, it is necessary to conduct an examination of the value of documents that will be stored electronically. Let us remind you that there are regulatory storage periods for individual documents. For example, accounting documents are stored for 5 years, and tax documents for 4 years.

Third, it is necessary to mark that the data is stored electronically in the file nomenclature. For example, “Working time schedules. Electronic documents".

Fourth, you need to archive documents.

Before storing an electronic file, it must:
— download from the electronic system (if the document is created in any special software product);
— protect from possible changes by saving in a suitable format;
— write to a storage medium.

The generally accepted format for storing and archiving electronic documents is PDF/A. It should be distinguished from the usual PDF, with each update of which new opportunities for working with files appear. PDF/A is designed for something else: it is a format for long-term archival storage of electronic documents.

Fifth step is the preparation of inventories. The inventory includes all electronic files that were generated in relation to electronic documents. However, instead of the number of sheets that is indicated when creating paper files, the volume of electronic documents is indicated.

The inventory format might look like this:

In some cases, it is necessary to destroy documents. For example, official notes have been stored for a long time, the storage period has expired and they need to be destroyed. In this case, an examination of the value of the documents is carried out. Such an examination can be carried out by a special commission. Based on the results of the examination, an act on the allocation of documents for destruction is drawn up. The form of such an act is developed by the company independently. And based on the act, disks or other storage media are simply destroyed.

In conclusion, it should be noted that, of course, the future belongs to electronic documents. However, it is important to properly organize electronic document flow. Many companies are faced with problems of improper organization of document flow, when only one workplace in a department or even department is connected to electronic document flow, when most of the documents are still maintained on paper. Therefore, all issues regarding electronic document management must be resolved “onshore” at the stage of system implementation.

At the end of November, the creators of the system for exchanging electronic legally significant documents “” held a competition on electronic document management on the “Accounting Online” portal. Not one of the four hundred participants could answer all 15 questions of the competition correctly. The organizers of the competition analyzed all the responses received, and now offer to sort out the issues that caused the most difficulties for accountants.

Introductory information

After the exchange of electronic invoices became possible in May of this year, many large Russian companies began the transition to electronic document management (EDF). Accordingly, in order to have a chance to cooperate with business leaders, their potential counterparties must navigate the regulatory framework governing EDI. Today we will help accountants deal with complex issues that arise when studying the rules for the exchange of electronic documents.

Generation and issuance of electronic invoices

The greatest difficulties arise when answering the question about how to send an electronic invoice. Thus, 80% of the competition participants believe that an electronic invoice can be sent to the counterparty by email. However, it is not.

Storage of electronic documents

Approximately half of the competition participants still believe that in order to store electronic documents, they need to be printed. However, the Federal Law on Archival Affairs states: “an archival document is a tangible medium with information recorded on it, which has details that allow it to be identified, and is subject to storage due to the significance of the specified medium and information for citizens, society and the state.” Thus, the legislation does not provide for a mandatory requirement to create a paper copy of an electronic document and store the document in paper form.

Procedure for exchanging electronic invoices

The practical procedure for exchanging electronic invoices raised much fewer questions. Perhaps this is explained by the fact that the procedure is fixed in a separate document (order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n) and excludes any ambiguous interpretations. To questions about how to correct errors in invoices, what is considered the date of receipt of an electronic document, and whether it is possible to sign an electronic invoice only with the electronic signature of a manager or another person authorized by order, 49%, 54% and 63% answered correctly. participants of the competition.

Formats for electronic documents

More than half of the participants (58%) know for which documents the Federal Tax Service has already developed mandatory or recommended XML formats. Let us recall that by order of the Federal Tax Service of Russia dated 03/05/12 No. ММВ-7-6/138@, mandatory formats were approved for an invoice, an adjustment invoice, a log of received and issued invoices and books of purchases and sales, as well as for additional sheets of these books (see ""). And the order of the Federal Tax Service of Russia dated March 21, 2012 No. ММВ-7-6/172@ approved the recommended formats for the consignment note in the TORG-12 form and the acceptance certificate for work (services) (see “”). Please note that documents submitted in such formats can be sent to the Federal Tax Service for verification in the form in which they were received from the counterparty. That is, without converting the document into a scanned image.

Invoice journal and purchase ledger

94% and 74% of participants, respectively, know how to keep a purchase book and invoice journals in the presence of electronic documents. The form of the purchase book and the rules for its maintenance are set out in Appendix No. 4 to Resolution No. 1137, and the form of the journal for recording received and issued invoices and the rules for its maintenance are in Appendix No. 3 to the same resolution.

In accordance with paragraph 2 of Appendix No. 4, invoices received both in paper and electronic form are subject to registration in a unified manner in the purchase book. And in accordance with paragraph 3 of Appendix No. 3, invoices drawn up on paper or electronically are registered in chronological order in part 1 of the accounting journal according to the date of issue. Received invoices, both paper and electronic, are listed in Part 2 of the journal by the date they were received. At the same time, according to the form of the journal and the rules for filling it out, the method of issuing an invoice is indicated by the value in column 3: value 1 indicates the preparation of the document on paper, and value 2 indicates preparation in electronic form.

Working in the system for sending electronic documents

Working with electronic documents in practice turns out to be much easier than in theory. Despite the abundance of complexities in the legislation regulating electronic document management, most controversial theoretical issues are resolved and automated at the level. Thus, in the systems of EDF operators, control is automatically carried out over the correct filling in of the details of electronic documents and the formation of all technological documents, and the procedure for correcting an invoice, at first glance, is no different from similar actions with a paper document. Most likely, this is why the survey participants found it easiest to complete practical tasks on working in the EDI system. More than 75% of participants completed such tasks.

The material was prepared by specialists of the system for the exchange of legally significant documents in electronic form "Diadoc" based on the results of the competition "".

If a company is planning to switch to electronic document management, our recommendations will help you create an action plan. They will tell you how to negotiate with contractors, choose a provider and prepare staff for changes in work.

If a company is going to switch to electronic document management (EDF) with counterparties, evaluate in advance what part of the documents will be able to be transmitted electronically. The scale of the project, the work plan for it, labor costs and expenses of the company depend on this.

How to draw up a work plan for the transition to electronic document management with contractors

Divide the work on the company's transition to electronic document management into blocks:

• organizational matters;
• counterparties;
• document flow;
• staff;
• provider;
• budget.

List what tasks will be completed within each block (see.

). Adjust the list if necessary. Let's assume that a company may not need automation: it is convenient to track the status of document registration through the company's accounting system, but if the volume of document flow is not large, then the costs of automation will not pay off.

Decide for yourself in what order to perform the above steps. Some work can be performed simultaneously, for example, developing presentation materials for staff and negotiating with contractors.

How to negotiate with counterparties on the transition to electronic document management

Divide the company's counterparties into four groups. Each group will have to take a special approach in order to agree on the transition to electronic document management. It is possible that not all counterparties will agree, you will have to continue to exchange paper documents with them or terminate cooperation.

Significant counterparties who use electronic document management. Such companies already work with their providers, perhaps not with the organizations your company intends to cooperate with. You can deal with counterparties from this group as follows:

1. Consider whether it is advisable to enter into an agreement with the provider with whom the buyer (supplier) cooperates.

2. Find out whether there is roaming between your company’s intended provider and the counterparty’s provider.

3. Invite the counterparty to enter into an agreement with the provider chosen by your company.

Significant counterparties who do not use electronic document management. If the buyer (supplier) refuses to use electronic document management, and it is unprofitable for the company to stop cooperating with him, proceed according to one of the scenarios:

1. Use with such a counterparty .

2. Make an appointment and try to convince them to use electronic document management.

Promise that you will be tolerant of possible shortcomings and will help establish electronic document flow in working with your company.

Smallcounterparties who use electronic document management. The same options can be applied to this group of buyers and suppliers as in relation to significant counterparties. But it is advisable to conduct negotiations in the form of correspondence so as not to waste extra time. If an agreement cannot be reached, it may be easier to refuse cooperation.

Smallcounterparties who do not use electronic document management. If the buyer (supplier) is not one of the company’s key partners, try to motivate him to use electronic document management with a provider convenient for you. Options:

1. Announce that, for example, from the beginning of the new quarter, your company accepts and sends documents only in electronic form.

2. Take a commission if the counterparty loses and sent duplicates; fine if he submitted original documents after the deadline. Apply such measures in relation to buyers (suppliers) who do not hand over papers on time.

For small companies that exchange paper documents, it is worth preparing a clear presentation. If counterparties understand the nuances of electronic document management, it will be easier to convince them to change their work procedure. It is hardly possible to meet with all the small buyers and suppliers of the company, so the presentation will convince.

How to choose an electronic document management provider

If a company has many counterparties, then most likely it will have to work with several providers. Try to minimize the number of the latter.

Choose providers:

• with whom the company’s counterparties are already working and to whom you can transfer a significant volume of transactions;
• which have maximum roaming;
• which can use the company's signature certificates (if any).

The price factor does not need to be taken into account. If the provider does not have roaming with the providers of your counterparties, it is not suitable, even if its services are cheaper.

How to formalize the company's document flow

Before switching to electronic document management, you need to formalize the movement of company documents. Compose or adjust as necessary:

1. List of documents that the company uses when working with counterparties.

2. Current list of officials involved in document flow. Please indicate who:

• creates a document – ​​uploads it to the provider’s personal account;
• signs the document. These employees will need a login and password to enter their personal account and electronic signature certificates;
• controls the signing of the document by the counterparty;
• prints the document and files it in a folder or saves it on the company server.

This list must be constantly updated. As soon as an employee leaves, his electronic signature must be canceled and issued to the newly appointed person.

Prepare and document in the internal regulations a schedule for the movement of documents from the moment of creation to sending to the archive (see. ).

How to prepare company personnel for the transition to electronic document management

How quickly and successfully the company will switch to , depends on the employees. To prevent them from sabotaging the project, it is important not to force, but to convince them of the benefits of innovation.

A significant cost item when implementing electronic document management is payment for employees’ working time, which they will spend on training to work in the new system and resolving emergency situations. Conduct centralized outreach and training efforts to reduce these costs.

Start explaining and training in advance - when management decided to switch to electronic document management. Organize a presentation explaining the principles of work for all company personnel, including employees who do not participate in electronic document management.

Pay special attention to training signatories. Create clear and detailed instructions for them, preferably with screenshots: which site to go to, what information to enter and where, what buttons to press and at what moment, how to work with the signing certificate.

The following arguments will help convince employees to support the project of introducing electronic document management:

• In terms of the level of responsibility of an official, an electronic signature is no different from a physical one;
• Electronic document management allows you to quickly create and process documents. You don’t have to call and find out when the counterparty will sign and send the required document;
• documents will not be lost. It will be easier to find them.

How to plan the costs of implementing electronic document management

consists of the following parts:

1. The cost of the provider’s services is 10,000–20,000 rubles. per year, depends on the tariff plan. Find out the prices and budget for them.

2. The cost of an electronic signature certificate is 1000–2000 rubles. per year, depends on the tariff plan of the certificate manufacturer.

3. Employee salaries - additional payment or the cost of the time that staff will spend not on their direct duties. Costs depend on the duration of tasks and the cost of one hour of employee work.

The following types of work will be labor-intensive: meetings and telephone conversations with contractors, preparing presentations and instructions for contractors and employees of your company, training employees, resolving emergency situations (see. ). Plan how long it will take.

Budget not only employee salaries, but also social contributions from them.

4. The cost of automation - depends on the tasks that the company wants to solve, the complexity of their implementation, and the cost of an hour of developer work.

Prepared from materials

Currently, the exchange of documents between business entities and individuals is gradually moving from paper to electronic. An electronic document management system has a number of advantages over simple paper - it saves time and increases the efficiency of decisions made. The EDMS can be built both within a company and between different companies via the Internet.

Electronic document management is a system of processes for processing documents in electronic form. Most modern accounting and personnel programs can generate electronic documents in a standard format established at the legislative level. But for such a document to have legal weight, it must be signed by both parties with an electronic signature.

Electronic document flow can be divided into two large types - the exchange of documents within a company or between different companies via communication channels. It is possible to combine these two systems into one global one.

The use of electronic document management within a company requires the purchase of the necessary software package (EDW platform), as well as equipment for its operation (network equipment, server, etc.).

In order to exchange documents between two companies, an electronic document management operator is required. It guarantees the delivery of messages, controls the format of sent documents, requires certification of work with data with an electronic signature, and stores an archive of documents.

Attention! One of such services is. Documents received through it are legally significant if they bear a mark from the electronic signature of both sides of the document flow.

Advantages and disadvantages of EDI

Main advantages

Electronic document management has undeniable advantages over paper:

• Streamlining office work - the system will not allow you to assign the same number to different documents, since this will happen in order and automatically;
• Tracking the position of each document - at any time you can find out who exactly is working with the document. An employee will not be able to damage it or lose it. A document deleted accidentally or on purpose can still be restored;
• Speeding up document processing - if company departments are scattered across several buildings, then the paper document must be personally carried there for approval. With EDI, the required document reaches the employee in a fraction of a second;
• Convenient work with versions - when editing, the system saves each version. If necessary, you can track who made changes to the document and when;
• 24-hour remote access - if necessary, access to the EDF system can be organized via the Internet from any computer in the world. An employee can work with documents while on a business trip, on vacation or on sick leave;
• Work planning - by specifying the creation date and execution date, you can plan the execution of incoming documents according to the queue;
• Document search - you can search the general document database using keywords and expressions;
• Saves paper - there is no need to print all documents in the required quantity.

Main disadvantages

Despite the obvious advantages, EDI systems also have disadvantages that can stop a company from implementing them.

These include:

• You need to spend money on purchasing the system, which, depending on the number of users, can amount to up to 100 thousand rubles;
• After purchase, it takes a long time to install, implement and debug;
• It is necessary to train all users who will be involved in it;
• Ensuring system security - restricting access between users, issuing the necessary electronic signatures, protecting against outside penetration;
• The company must have an administrator on staff who will monitor the functioning of the system, perform service activities, and resolve user issues;
• In order to protect information, it is necessary to back up the database with documents;
• If EDI is not available from partner firms, it is necessary to ensure the existence of both an electronic and paper system.

Electronic document management functionality

Any document management system must ensure the execution of many actions:

• Work with any types of documents - create them, draw them up, process them, register them, monitor their implementation, coordinate them, etc.;
• Organize document flows - determine routes within the company, limit access between individual users, provide the ability to work with one document for several people at once;
• Organize an archive of documents with the ability to search and store them.

Attention! Electronic document management should provide the same ability to work with documents as traditional paper.

Large developed systems provide opportunities:

• Registration of all passing documents - incoming, outgoing, internal, with their further redirection to the manager;
• Ensure a uniform procedure for working with documents in each division of the company;
• Work with the document both individually and collectively;
• Exchange documents between departments and specific employees;
• Restrict access to documents;
• Use standard forms for all documents;
• Control that approval, execution and other work with the document will be completed on time;
• Generate reporting - analytical, statistical, etc.;
• Organize archival storage with recording of the date and time of user access.

Is it possible to combine paper document flow with electronic one?

After switching to electronic document management in an organization, at first it will still not be possible to completely abandon paper documents.

This can happen for several reasons:

• Not all counterparties use EDI;
• The enterprise already has a lot of paper documents stored in the archive.

However, there are fundamental differences in working with electronic and paper documents. For example, a paper document needs to be printed and brought to the manager for signature, while an electronic document must be signed in the system itself. Paper accounting documents sent to a counterparty may be lost in the mail during shipment, while electronic ones reach the addressee.

The main difference between working with the two types of documents is their storage. Electronic documents immediately enter the system, where all users can work with them. For paper documents, an archive should still be organized where they will be stored in an orderly manner. At the same time, after reaching the company, the paper document must be scanned, and this scanned copy must be loaded into the system for further work.

Attention! Thus, work within the company should still be carried out only electronically. If a paper document arrives, only those who receive it or sign it can see it. At the same time, working with an electronic copy allows you to protect the original from almost any loss, and allows several users to work with it simultaneously.

What EDI programs exist?

There are many document management systems on the market, each with its own advantages and disadvantages. The most common systems:

Interaction of an electronic document with other programs

Taking its place in the electronic environment of the organization, the EDI system must, during operation, freely support other business applications already operating in it. For example, it is necessary to freely process accounting documents - invoices, acts, invoices, powers of attorney, etc.

In addition, the electronic document management system must work consistently with everyone and operate with the same data. Therefore, it is necessary that the system can support directories used in the electronic environment and be able to update data in them.

In addition, it is necessary to take into account working with external data - email, trading platforms, etc.

When choosing an electronic document management system, you need to pay attention to the possibilities of its interaction with other tools and data sources available in the enterprise. Typically, popular, and therefore actively developing systems, include many modules for the most popular programs - 1C, Parus, Oracle and many others.

For example, the electronic document management program 1C can allow you to generate, receive and send electronic accounting documents directly from it, while confirming them with a qualified signature.