In the form of electronic sample documents. What is an electronic document. Legal significance of an electronic document

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

QUESTION 1: WHAT IS AN ELECTRONIC DOCUMENT?

An electronic document holds its entire life cycle- from creation to destruction - in in electronic format... A printed electronic document - like a scanned paper document - is just a copy of the original.

V last years theory and practice of office work seek to "make friends" electronic and paper documents in order to keep pace with the rapidly leaving the online space of document flow and at the same time preserve its legal significance. For example, there are several variants of an e-mail, of which only one is a real electronic document:

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

QUESTION 2: WHAT MEDIA TO USE THE ELECTRONIC DOCUMENTS ON?

You can work with electronic documents both online and on paper. Of course, it is easier and faster to exchange electronic documents using e-mail or an electronic document management system (hereinafter - EDMS), but this is not always possible. The result is paper copies electronic documents.

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

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

However, there are norms that prescribe the printing of electronic documents in order to place them in the file on paper.

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

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

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

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

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

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

Main props cover letter- variable 19 "Application note".

Here are examples of the design of a cover letter (Example 2) and a disc cover (Example 3).

QUESTION 5: HOW TO STORE ELECTRONIC DOCUMENTS?

The main principle of storing electronic documents is no discrimination by the medium! The archiving rules are the same for both paper and electronic files. However, there are some peculiarities for storing electronic documents. They are specified in the Rules for the organization of storage, acquisition, accounting and use of documents from the Archive Fund. Russian Federation and other documents in public authorities, local governments and organizations (hereinafter - the Rules 2015).

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

An electronic file is recorded on a separate electronic carrier. The best option is a write-once CD. The 2015 rules require you to record an electronic file on two disks: one copy is a working copy, the second is the main one. This applies only to cases of permanent and long-term (over 10 years) storage periods. If the file has a five-year retention period, then it can not be transferred to the archive, simply by saving it in an unchangeable format. If such a case still needs to be transferred to storage, then it will be enough to write it to one disk.

For each case, a cover is drawn up (Example 4).

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

SUMMARY

1. Electronic documents from creation to destruction exist in electronic form.
2. You can work with electronic documents on any medium.
3. The organization establishes the rules for the exchange of electronic documents in an agreement with each other.
4. An electronic document can be attached to a paper letter. The application is drawn up in accordance with GOST R 7.0.97. System of standards on information, librarianship and publishing. Organizational and administrative documentation. Requirements for paperwork.
5. Electronic documents are transferred to the archive of the organization on CD-ROMs, drawn up in accordance with the 2015 Rules.

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

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

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

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

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

Legal significance of an electronic document

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

But electronic documents are conquering this conservative area as well. Even such a seemingly unshakable paper thing like employment history, soon lawmakers plan to transfer to electronic form.

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

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

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

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

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

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

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

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

It should be remembered that in the container transferred to tax authority can contain both files with the xml extension and scanned files in the appropriate formats.

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

Instead of output

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

Question 5. Classification of documents

Classification of documents- the distribution of documents into groups (types) based on signs of content, form of preparation, etc. in order to organize and improve the efficiency of work with them.

Classification allows you to develop certain methods of working with each group of documents, fix them in instructions, organize documents in office work. 2. Conventionally, documents can be divided into the following groups: by the way of documentation: handwritten; electronic;

Graphic;

film, photo, soundtrack;

by area of ​​use: organizational and administrative; financial and accounting; scientific and technical; according to work; reporting and statistical;

at the place of compilation:

Incoming (received by the organization);

Outgoing (sent from the organization);

Internal (compiled and used within the organization itself);

by access restriction stamp:

open (unclassified);

with an access restriction stamp. Documents can have the following stamps:

"For official use" (official information intended only for employees of a particular organization or industry); "Secret", "Top secret", "Special importance" (information containing state secrets); "Confidential" (information, access to which is limited by the legislation of the Russian Federation);

"Commercial secret" (information that has commercial value due to its unknown to third parties, to which there is no free access to legal basis and in respect of which the owner of such information has entered a protection regime);

by origin:

official (service) (affecting the interests of the organization, drawn up by a legal or natural person issued in the prescribed manner); personal (relating to the interests of a specific person and being nominal);

on th ridic significance:

originals or originals (first or single copies of official documents, personally signed by the author);

copies (documents that fully reproduce the information of the original document and all of its external features or part of them that have no legal force);

certified copies (copies of documents on which, in accordance with established order put down the necessary details that give them legal force);

duplicates (duplicate copies of the original document that are legally binding);

in the form of presentation:

individual (the content of which is presented in free form);

stencil (when the structure, part of the document, standard phrases are prepared in advance, and the other part is filled in when drawing up, for example, a certificate from the place of work);

typical (created to document standard situations, for example, business trips, and used in all organizations);

by shelf life:

permanent storage;

long-term storage (over 10 years); temporary storage (up to 10 years).

1 . Electronic document- a document in which the information is presented in electronic form, with the requisites necessary for its recognition as valid.

The electronic document must comply with the following requirements:

created, processed, stored, transmitted and received using software and hardware;

be displayed (reproduced) in a form understandable for perception.

Electronic document may be reproduced in form and form, understandable: on the display screen; on paper;

another material object that can be separated from the machine medium in a form accessible for visual inspection. When using an electronic document, it is not required to provide a copy of it on paper, with the exception of cases provided for by regulatory legal acts RF or by agreement of the parties. Advantagesuse of electronic documents:

computer set of documents is minimized by using ready-made samples contained in the PC memory; computer processing of electronic documents (for example, orders for goods) is much faster than processing paper documents;

collection, systematization and search of any document or information from documents is accelerated and simplified; with the help of e-mail, the prompt transfer of documents to any distance is carried out; storage of electronic documents allows you to save a large amount of information on small media and therefore does not require large areas for archives; the volume of routine technical operations with documents is reduced, time is freed up for solving meaningful management tasks;

the number of losses of documents, the location of which is unknown, is reduced;

it becomes possible to use the information received to prepare another document (report, summary, review, etc.), thereby increasing the efficiency and quality of the document being compiled.

Approval of the draft electronic document has the following Benefits:

reading a document on a PC screen without outputting to paper; corrections are made to the draft document;

To the disadvantageselectronic documents can be attributed: fragility of storage in comparison with paper documents;

the need for technical means for reading; the possibility of making unauthorized changes (in the absence of an electronic digital signature (EDS) or other means of protection).

3. Electronic document management- the process of movement, processing, storage and exchange of electronic documents. Participants in the exchange of electronic documents - physical and legal entities, government bodies of the Russian Federation, local government bodies involved in the exchange of electronic documents.

Sender of an electronic document- a participant in the exchange of electronic documents, who draws up an electronic document, signs it with his EDS and sends it to the recipient's address directly or through an information intermediary.

Recipient of an electronic document- the participant in the exchange of electronic documents, to whose address the electronic document was received.

Intermediary in the exchange of electronic documents (information intermediary)- legal entity or individual entrepreneur, which performs services related to the exchange of electronic documents between senders and recipients of electronic documents.

When exchanging electronic documents, information security tools must be used in accordance with the requirements of regulatory legal acts of the Russian Federation.

An electronic document is subject to verification to confirm its authenticity by means EDS verification... The confirmation of the authenticity of the electronic document is carried out by the recipient of the electronic document using the EDS verification tools provided to him by the sender or distributor of the EDS verification tools. The authenticity of the electronic document It is considered confirmed if, as a result of the fulfillment by the recipient of the electronic document of the procedures provided for by means of verification of the digital signature, the invariability of all its details is established. Electronic document managementregulated by regulations:

state;

cross-industry;

industry-specific;

local (enterprises).

Legal regulation in the field of electronic documents circulation directed:

for the implementation of a unified state policy in the field of electronic documents circulation;

ensuring the security and protection of information during its creation, processing, storage, transmission and reception;

ensuring the rights and legitimate interests of users of electronic documents;

legal support for the technology of creation, processing, storage, transmission and reception of electronic documents. Work with electronic documents sent by e-mail is carried out similarly work with paper documents. Therefore, electronic document management is also called automated office work. Each subscriber in e-mail is assigned an individual mailbox, which is assigned a user code, and the exchange of electronic messages is carried out through these mailboxes.

The sender of the electronic document creates a message file, specifies its name, date, time of sending, and starts the email sending program.

Electronic documents are sent to addressees in accordance with the instructions for the mailing list.

The addressee receives the document on the PC screen, which, if necessary, can be transferred to paper. Electronic documents are registered using a PC.

The manager, having received an electronic document, puts a resolution on it, and the document is sent to the PC to the performer (performers) via the internal network.

Electronic Document Execution Process similar execution of paper documents. Electronic document circulation is constantly growing, especially in connection with the development of Internet commerce. Storage period for electronic documents same, as with paper ones (for example, bank notices and transfer requirements - 5 years). Storing files for such a period can lead to their loss, therefore it is recommended to create special archives of electronic documents on CD-ROMs.

At storage of electronic documents v electronic archive must be ensured:

protection of electronic documents from unauthorized access and distortion;

the ability to provide interested parties with access to stored electronic documents in the manner prescribed by regulatory enactments;

the ability to confirm the authenticity of electronic documents during the entire period of their storage;

the ability to present stored electronic documents in the form of a hard copy.

In the future, the development of electronic document management is focused on the maximum use of electronic documents, which implies a change in the existing domestic traditions of office work and the gradual abandonment of paper information carriers.

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Documents can be signed on paper or electronically. On paper for a long time, electronically - it is not clear how.

Pavel Ovchinnikov

12 years working with electronic documents

But here I have been dealing with electronic documents for twelve years and I will tell you: this is an incredible thrill. Let me tell you how it all works, with examples.

Briefly speaking

To start maintaining electronic document management, you need:

1. Convince counterparties to start exchanging electronic documents.
2. Buy an electronic signature certificate.
3. Decide on the method of sending documents: through a special service or without it.

Who needs electronic documents

Despite the convenience and modernity, few people conduct electronic document management. If an entrepreneur with simplified taxation enters into a couple of contracts a year, it may not be so scary for him to send printed documents a couple of times. But there are cases when electronic document management is extremely useful.

Large companies electronic documents help to reduce costs if the volume of external correspondence exceeds several hundred documents per month. For them, the delivery of securities directly affects the speed of transactions. The costs of document circulation can amount to hundreds of thousands of rubles per year, and the risks associated with losses, errors and fines from the tax authorities further increase costs.

Even if now you sign one act every six months, this does not mean that your business will not grow. You may have large partners who work with electronic documents, and they will demand the same from you.

For example

The online store regularly accumulated accounts receivable for tens of millions due to the fact that they once again made a mistake in the invoice: the goods are in the truck, they cannot be taken to the warehouse. While they are waiting for the courier with the corrected document to arrive from the supplier, days go by. We have introduced electronic documents, and now all corrections in documents take less than an hour.

And in a large power supply company, during field tax inspections, inspectors annually found violations and errors in documents. The check for fines reached 120,000 rubles a year. It got to the point that the finance department put this money into the budget in advance as overhead costs. We have introduced electronic document management, and now the correctness of documents is controlled by programs, not people. There are no more mistakes.

What is an electronic document

An electronic document is a regular dock or pdf file that can be created and read in any editor. It is important that it be signed with a special electronic signature and sent in a special way.

In order for a partner, lawyer or judge to have no doubt that it was you who signed the electronic document and no one changed it, digital security specialists came up with an electronic signature. It's like a fingerprint superimposed on a unique set of bits and bytes in your document. Roughly speaking, when signing something with an electronic signature, you say: "I confirm the authenticity of this set of bits."

An electronic signature is attached to any document, after which it is considered signed. The document can be read without a signature. It only guarantees that you have the same unchanged document in the form in which it was sent to you. If you change something in the document and save it, its set of bits will change - the signature will be invalid.

For example

The two companies decided to sign an electronic contract. We drew up a contract, agreed on the terms. Now one company signs the contract with its signature and sends it to the other. She opens the contract and decides to fix something on the sly, for example, the amount of fines. Corrects. Saves. Submits first. She looks - oops! - the original signature on this agreement broke. It means that something has been fixed, the villains. Then they go to beat the face, probably.

Where to get an electronic signature

An electronic signature is purchased at a special certification center. You just need to find a convenient center in your city. The main thing is that it is included in the list of accredited centers of the Ministry of Communications of the Russian Federation.

All the same can be done right in the office of the certification center: just come with all the documents and fill out an application. But in this case, you will have to wait for the cashless payment to take place - this can take several hours. It is impossible to pay for the certificate for the company in cash, just as it is impossible to receive it remotely.

How an electronic signature works

The legal force of an electronic signature is described in the federal law "On Electronic Signatures".

The law defines the types of signatures: simple, unqualified and qualified. You can sign any of them, but with reservations: qualified - for tax, bidding and, in some cases, for the court; simple and unskilled - for everything else.

Simple or unqualified signature

An affordable and cheap option, but with limited use. The unqualified signature contains cryptographic algorithms but is not verified by any certification authority. A simple one is just a combination of a login and a password, an account on the website of public services or the email address of a counterparty.

Such signatures are suitable if you do not participate in electronic auctions, do not exchange electronic primary data, and do not send tax returns. Simple signature can be used for contracts, accounts and acts, but you will have to sign a separate agreement with the counterparty and record the consent of the parties to trust such a signature.

If you have dozens of contractors and different documents, the scheme will not work. You will have to sign such a document with everyone, and over time this process will slow down, not speed up the work. Then it is better to think about another electronic signature certificate.

To use a simple electronic signature, you need to print and sign a paper version of the agreement or include a special clause in the contract with the counterparty - this is a legal requirement.

Qualified signature

This signature is suitable for invoices and tax. By law, electronic invoices can only be signed with this signature. There is a qualified certificate from 1000 RUR, you can buy it only at a certification center, which is part of the FTS's trust zone.

Every year the Qualified Signature Certificate needs to be renewed, which adds to the worries: you need to monitor the validity period and order a reissue on time.

To work with a qualified signature, you need to install a special program - a means of cryptographic protection of information. The program affixes an electronic signature to the document and verifies the signatures of other participants in the exchange.

You can choose a paid program ("CryptoPro CSP") or free ("Vipnet CSP"). Functionally, they are almost the same, but with the free one there may be compatibility problems. Both work on Windows and Mac. The paid one costs about 1000 RUR, the annual payment for the electronic signature certificate is about 1000 RUR.

Some people use a cloud-based electronic signature, which does not require a cryptographic protection program to be installed. The cloud signature is stored in the exchange service, and every time you sign a document, you receive an SMS confirming the action on your phone. Such a certificate is cheaper and more convenient to use, but less secure than a cryptographic protection program.

Why do you need a document flow operator

A signed electronic document can be sent by regular email, but this is not secure. If the mail is hacked, the documents will end up in the possession of the intruders. Therefore, for example, tax office accepts declarations only through special services. Through the same services, you must exchange electronic invoices, otherwise you violate the order of the Ministry of Finance of Russia. Such services are called document flow operators.

For a simple user, this is a pumped-up email. Works through a browser, there are folders with incoming and outgoing, address directory, built-in search, document editor. Inside - a highly loaded service with secure communication channels and encryption, which ensure the security of the transfer of documents.

It is not even necessary to conclude an agreement with the operator of electronic document management. Just register, download the electronic signature certificate and pay the invoice tariff. The rest of the worries are taken by the operator: notifies the Federal Tax Service that you have joined the exchange, monitors the formats and guarantees compliance with the legislation of the Russian Federation.

There are several dozen such services in Russia. In terms of price, functionality, reliability and speed, they are about the same. It is customary to choose operators according to the quality of the service: how quickly the technical support works, is the operator ready to help connect contractors, what opportunities he offers and whether he has analytic consultants who will help you implement the service into work.

Your counterparty will also have to connect to the operator. He can choose yours or any other - then the exchange will go through roaming, as in cellular communication.

How much do electronic documents cost

Working through an operator, you pay only for a document signed by both parties. On average, the cost of sending a document is about 6-8 R, and all incoming documents are free.

Usually, beginners buy a minimum package of 300 documents, which ends very quickly. Then you have to buy the next package. It is more profitable to buy an unlimited annual package or agree on individual conditions.

Switching to electronic documents is beneficial if you send 100 or more documents per month or at least 1000 documents per year. Then you will cut your paper and shipping costs up to 5 times.

How much does the workflow cost

1000 paper documents