Services for connecting electronic document management. Electronic document management with counterparties: where to start

The introduction of electronic document management allows you to realize the following opportunities:

Connecting electronic document management is convenient for organizations that:

• Submit a declaration on VAT.
• Conclude employment contract with remote employees.
• Exchange primary documentation with suppliers or clients.
• Cooperate with mobile employees.
• Hold meetings shareholders.
• Carry out factoring operations at the time of payment for the products.
• Have extensive document flow.
• Have counterparties or branches in other cities.

To connect EDF, an agreement is concluded with an accredited EDF operator. In order for the documentation to have legal force, the files are certified electronic signature. For each employee who has the right to sign the corresponding category of documents, an enhanced qualified digital electronic signature is purchased. You will also need means of cryptoprotection of information and software for them. The company’s accounting policy includes a provision on the legality of drawing up primary documentation in electronic form with confirmation by digital signature. An “Agreement on the exchange of electronic documents” is concluded with counterparties with whom it is intended to exchange documents electronically. The computer on which the electronic document management program is installed is connected to the Internet.

Documentation forms

Work is carried out with two forms of documentation: incoming and outgoing.

• Incoming documentation is automatically generated in the database. After receiving the documentation from the counterparty, click the “Get response” button. After this, the file is available for review, approval or rejection. When approved, an automatic confirmation is sent to the recipient.
• Outgoing documentation after generation, it is instantly sent to the counterparty by pressing the “Sign and Send” button. After sending, the file is automatically marked in the outgoing documentation registry.
• Other documentation is also available for exchange via EDI. For this purpose, files are digitally signed.

A set of documentation signed by both parties is considered an original that has full legal force and does not require confirmation on paper.

Deputy General Director of Taxkom LLC

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

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

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

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

What kind of procedure is this for exchanging electronic documents? Which type of electronic signature should an electronic document be signed?

We thank the chief accountant of LLC “Firm “ANIS-98”” for the proposed topic of interview Olga Vladimirovna Saltykova, Moscow.

I.V. Murashkintsev: This order will be different for different documents. Electronic invoices have special, more stringent requirements. They must be signed with an enhanced qualified electronic signature and sent through an electronic document management operator 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 along with the signature of the responsible person. It is accompanied by a qualified verification key certificate. Only accredited certification centers can issue such electronic signatures Law of 04/06/2011 No. 63-FZ. Documents that were signed with an electronic digital signature under the old EDS Law, which will no longer be valid from July 1 Law of January 10, 2002 No. 1-FZ, are considered to be signed with an enhanced qualified electronic signature.

In certain industries, for example in jewelry production, it is advisable to transfer through an operator not only external, but also some internal documents of the organization. Internal documents it is usually not necessary to sign an enhanced qualified signature. At the discretion of the organization itself, a strengthened unqualified or even a simple electronic signature may be sufficient.

Enhanced unqualified signatures are also issued by certification centers, and they can be cheaper than qualified ones. A simple signature is a cipher or password that allows you to identify the creator of the document. You can add such a signature using computer program, and it will require less expense than purchasing an enhanced signature.

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

What is the best way to start implementing electronic document management?

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

What criteria should you look for when choosing an operator?

I.V. Murashkintsev: As a rule, electronic document management operators provide the opportunity to exchange electronic documents with several counterparties in 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. Please also pay attention to the price of sending electronic documents. Typically, forwarding is paid in the same way as in mobile communications: the “caller” pays, that is, the sender of the electronic document. Electronic documents often need to be sent as a set. In this case, there may be a charge for sending a package of documents, for example an invoice and a certificate of completion of work or an invoice.

Is it necessary to simultaneously enter into an agreement with a certification center - an organization that issues electronic signatures?

I.V. Murashkintsev: This is mandatory for external document flow. The certification center must provide all participants in the document flow with electronic signatures. Companies that submit reports electronically have already concluded such agreements. If you use only internal document flow, then it depends on your desire. Internal documents can be signed with a simple electronic signature, and in this case there is no need to enter into an agreement with a certification authority.

Can counterparties use different electronic document management systems? Or is it possible to receive documents only if your partner sent them through the same operator?

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

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

Is it necessary to separately stipulate the use of an electronic document management system in contracts with counterparties?

I.V. Murashkintsev: No, you don't have to do this. It is enough to exchange ordinary by email(they do not need to be certified with electronic signatures) or paper letters by fax, where agreement 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 its operator, as happens when inviting “friends” in social networks, and the other is to accept this invitation. However, if your counterparty does not want to receive documents electronically, you will have to continue sending them paper documents.

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

I.V. Murashkintsev: Now we need to adapt the company’s business processes to the implementation of electronic document management when working with contractors:

develop and approve a procedure for electronic document management;
appoint those responsible for its maintenance;
organize electronic archive documents received and sent;
prescribe in the accounting policy the rules for creating, receiving and storing electronic documents, appoint those responsible for the generation 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’s not necessary, although many continue to do it the old fashioned way. All sent and received electronic documents are stored in an electronic archive. And your electronic archive should be organized in such a way that, if necessary, for example, at the request of the tax inspectorate, you can quickly find the requested documents and send them to the inspectorate in electronic form, the way they are now transmitted electronic reporting.

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

I.V. Murashkintsev: You can print the electronic document and receive a paper copy. This copy will automatically be printed that it is a paper copy of an electronic document and the original was signed electronically by the parties. A paper copy, if it is properly 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 art. 9 of the Law of December 6, 2011 No. 402-FZ; clause 1 art. 6 of the Law of 04/06/2011 No. 63-FZ. For the invoice, consignment note TORG-12 and the certificate of completion of work there are approved by the Federal tax service electronic formats. Other 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 consignment note. It is not yet possible to provide the ability to read it electronically while traveling.

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

What are the requirements for equipment and 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 may 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 need to be very careful, do everything on time and not make mistakes in electronic documents, especially invoices. The regulations for issuing and sending invoices are very strict. And to correct the error in the submitted invoice, you must resend the corrected invoice.

But you cannot post a new invoice using a date that has already passed.

Continuous numbering of invoices occurs in accounting program. It doesn't matter whether you send paper or electronic invoices and whether you use one or more carriers.

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

I.V. Murashkintsev: A stable price on the market for these services is still just emerging. Today it can range from 1 to 5 rubles. for sending one electronic document. Some operators additionally charge a subscription fee. Receiving electronic documents is usually free.

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

According to reviews from companies that have begun implementing electronic document management, savings when switching to exchanging documents with counterparties electronically can amount to about 2% of the company’s gross turnover.

Approved

by order of JSC Russian Railways

dated February 27, 2017 N 358r

ORDER

PROVISION OF CONNECTION AND SUPPORT SERVICES FOR AS ETRAN

AND OTHER SERVICES RELATED TO THE ORGANIZATION OF ELECTRONIC

DOCUMENT MANAGEMENT (INCLUDING SERVICES OF THIRD-PARTY ORGANIZATIONS)

1. This Procedure for the provision of services for connection, support of AS ETRAN and other services related to the organization of electronic document management (including services of third-party organizations) (hereinafter referred to as the Procedure) determines the procedure and conditions for receipt by the Client and provision by JSC Russian Railways to the Client comprehensive services related to the organization of the Client’s work at AS ETRAN.

2. The following terms are used in this Procedure:

AWS PPD AS ETRAN - automated workplace preparation of transportation documents AS ETRAN;

AS OZ is an automated system for processing applications for access to information resources JSC "Russian Railways";

AS ETRAN - automated system for centralized preparation and registration of transportation documents;

ASU-ASU - automated exchange of documents between the Client’s automated system and AS ETRAN;

The owner of the electronic signature verification key certificate is the person to whom the electronic signature verification key certificate was issued in accordance with the procedure established by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”;

Client's ULS - the Client's single personal account;

Installation - reproduction of the Program into the computer memory for the purpose of installing it (integrating it into the operating system) and using its functionality for its intended purpose. The number of installations on a computer that is allowed to the Client is indicated in the certificate of services rendered, in accordance with the Application submitted by the Client, paid by the Client in accordance with the terms of this Procedure and forming an integral part thereof;

Client - legal or individual, and also individual entrepreneur which sent to JSC Russian Railways an application to join the Agreement on the provision of services related to the organization of electronic document management (hereinafter referred to as the Agreement) in the form presented in Appendix No. 1 to the Agreement;

Electronic signature verification key (electronic signature verification key certificate, KSKPEP) - an electronic document with an electronic signature of an authorized person of the CA, issued by the CA to the Client to confirm the authenticity of the electronic signature and identify the owner of the electronic signature verification key certificate;

JSC "Russian Railways" - open joint stock company"Russian railways", which has accepted obligations to perform the services presented in this Procedure;

Users of the ED system are authorized employees of JSC Russian Railways and the Client who exchange electronic documents signed by electronic signature in accordance with the Conditions presented in the appendix to this Procedure;

Program - computer programs contained on media (if the Program is supplied on media), or downloaded by the Client from the official website of the Licensor, as well as documentation (including user manual and description software product). The list of programs to which the rights are transferred to the Client is determined in the invoice paid by the Client in accordance with the terms of this Procedure and which is an integral part thereof;

Registration information is a *.dst file required by the Client to install ViPNet Client software. Issuance of *.dst files is carried out by the Main Computing Center - a branch of JSC Russian Railways;

Electronic signature verification key certificate - an electronic document or a paper document issued by a certification center or an authorized representative of the certification center and confirming that the electronic signature verification key belongs to the owner of the electronic signature verification key certificate;

Program registration system - a special registration system for legal users of Programs;

Electronic means digital signature- a cryptographic information protection tool (CIPF) "CryptoPro", which ensures the implementation following functions- creation of an electronic digital signature in electronic document using a private key of an electronic signature, confirmation using a public key of an electronic signature of the authenticity of an electronic signature in an electronic document, creating private and public keys electronic signatures;

TCFTO - Territorial center of corporate transport services structural unit CFTO;

CFTO - Center for Corporate Transport Services - a branch of JSC Russian Railways;

Services - services provided by Russian Railways JSC to the Client in accordance with the Conditions presented in the appendix to this Procedure;

CA is a certification center that has required licenses FSB of Russia for the provision of services in the field of information encryption, for the distribution of encryption (cryptographic) tools, for the implementation maintenance encryption (cryptographic) means, and with which JSC Russian Railways concluded an Agency Agreement for the right to conclude an agreement with Clients and sign necessary documents for the Certification Center to provide services to the Client;

Electronic signature (ES) - information in electronic form, which is attached to or otherwise associated with other information in electronic form (signed information) and is used to identify the person signing the information;

ViPNet Client - computer software (intellectual property objects) produced under trademark ViPNet exclusive and proprietary copyrights.

3. To receive services within the framework of this Procedure, the Client must send in paper form to the CFTO or TCFTO an Application for accession to the Agreement, drawn up in the form of Appendix No. 1 to the Agreement (hereinafter referred to as the Application).

4. The Client is considered to have read and unconditionally accepted the terms of the Agreement for the provision of services related to electronic document management organizations, this Procedure, as well as the regulations of the Certification Center dated November 16, 2016 N 232/A, posted on the official website of JSC Russian Railways at www.rzd .ru, from the moment of receipt of the CFTO/TCFTO from the Client of the Application.

By signing the Application for the provision of services, the Client confirms his consent to reduce the amount of available funds on the Client’s ELS in accordance with the amount specified in the Application.

If it is impossible to provide services to the Client or at his request (before the formation of a certificate of services rendered), Russian Railways JSC returns the corresponding advance payment in the manner established by Russian Railways JSC, minus actual documented expenses of Russian Railways JSC, if the Client’s refusal is not related to the improper provision of services by Russian Railways JSC.

7. If it is necessary to increase the deadline for execution by JSC Russian Railways of the Application for the provision of services or the inability to provide services to the Client, incl. in the absence of funds on the Client’s ELS, to the address email The client is sent the relevant information.

If it is impossible to provide services to the Client for a reason depending on the Client, the Client, after receiving information from JSC Russian Railways, ensures that the reason for the impossibility of providing services to him is eliminated within 10 (ten) working days.

If within 10 days the Client fails to take the necessary actions aimed at eliminating the reasons for the impossibility of JSC Russian Railways providing services to the Client, these services are considered provided to the Client.

8. Payment procedure

8.1. Payment by the Client for services is carried out in the manner and on the terms of the agreement on the organization of settlements/agreement on the organization of settlements concluded between the Client and JSC Russian Railways, taking into account the features defined in the Conditions presented in the appendices to this Procedure.

8.2. The list and cost of Services under this Procedure is calculated according to the Price List posted on the official website of JSC Russian Railways at www.rzd.ru in the section " Freight transport" on the date of service provision.

8.3. Acceptance of services in accordance with this Procedure is carried out on the basis of the act (acts) of services rendered (adjustment act of services rendered), generated by JSC Russian Railways in the form of Appendix No. 2, No. 3 to this Procedure and at the place of conclusion of the agreement on the organization of settlements/agreement for organization of settlements between the Client and JSC Russian Railways.

8.4. In case of disagreement with the data of the certificate of services provided, the Client, within the period established in the Conditions to this Procedure, signs it with disagreements and transfers it to JSC Russian Railways. When signing a certificate of services rendered with disagreements, simultaneously with the transfer of the certificate of services rendered, the Client (if any) transfers to JSC Russian Railways documents confirming the discrepancies.

8.5. Based on the results of consideration of the act of services rendered, signed with disagreements, JSC Russian Railways generates an adjustment act in the form of Appendix No. 3 to this Procedure. The data on the adjustment report for services provided may contain changes in payment amounts, both upward and downward. The Client signs an adjustment certificate for the services provided within the period established in the Conditions to this Procedure.

8.6. By signing the act/adjustment act of services provided related to the organization of electronic document management, drawn up in accordance with Appendices No. 2 and to the Procedure, the Client confirms agreement with the volume and cost of services provided and with the corresponding accumulative statement drawn up on the basis of this act.

9. In the event of refusal to comply with this Procedure at the initiative of the Client, or for reasons for which neither of the Parties is responsible, justified, necessary, actually incurred, documented expenses of Russian Railways JSC are subject to payment until the date of receipt of the notification by Russian Railways JSC on termination of the Agreement or refusal to receive Services under the Application for the provision of services previously submitted by the Client to JSC Russian Railways.

10. Responsibility:

10.1. For failure to fulfill or improper fulfillment of their obligations, Russian Railways JSC and the Client are liable in accordance with the law. Russian Federation, by this Procedure, taking into account the specifics established in the Conditions to the Procedure.

10.2. In the event of circumstances that prevent the provision of Services, for reasons depending on the Client or his counterparties, Russian Railways JSC is released from fulfilling obligations within the framework of the services provided to the Client, and the Client is responsible for the consequences and reimburses all expenses incurred by Russian Railways JSC in as a result of the circumstances that have arisen.

10.3. If third parties are engaged to perform their duties as part of the provision of services, JSC Russian Railways is responsible for their actions as if it were its own.

10.4. JSC Russian Railways is exempt from liability for non-fulfillment or improper fulfillment of its obligations if such non-fulfillment or improper fulfillment occurred due to circumstances beyond the control of JSC Russian Railways.

10.5. JSC Russian Railways has the right to unilaterally suspend the provision of services if the Client has not made an advance payment and has not ensured a transfer to the current account of JSC Russian Railways as an advance payment cash, sufficient to pay the Payments due to JSC Russian Railways for the Services.

10.6. The Parties accept the fact that the comprehensive information services provided within the framework of this Procedure are of an informational nature only and are provided on the basis of operational data from the real-time information systems of JSC Russian Railways on an “as is” basis. As a result, JSC Russian Railways is not responsible for incorrect and/or incorrect input or distortion of information that arose through no fault of its own, as well as the Client’s losses arising as a result of these circumstances and not directly related to the subject of this Procedure.

10.7. The Client is responsible for the further use of information received in accordance with this Procedure.

11. Force majeure circumstances

11.1. The parties are released from liability in the event of non-fulfillment or improper fulfillment of obligations under this Procedure due to force majeure circumstances, that is, extraordinary and unpreventable circumstances under the given conditions, including declared or actual war, civil unrest, epidemics, blockades, embargoes, fires, earthquakes, floods and other natural natural disasters, as well as the publication of acts of state bodies.

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