Introduction

Conclusion

Introduction

The problem of using electronic document management in the field of management is extremely multifaceted and is not limited to the capabilities of technology. Close attention is drawn to aspects of information security and information protection, confirmation of the reliability of electronic documents. At the same time, there is a fairly large set of organizational and methodological issues related to the information and documentation aspect. The achieved level of use of new information technologies in office work allows us to build not only hypothetical assumptions about the "electronic office of the future", but also to identify real ways to move from traditional workflow to automated and electronic.

The relevance of the topic is explained by the fact that at present the issues of using electronic documents and the transition to electronic document management have become very great importance. There is a lot of controversy around them.

Given the insufficient development of the topic, when writing this term paper A wide range of sources were used, which can be divided into two categories. They should include publications containing a national regulatory framework for document management, archives, office work and standardization.

.State system of documentation support for management.

1.Federal Law "On Electronic Digital Signature" dated January 10, 2002 No. 1-FZ. This law defines the conditions for the use of an electronic digital signature, the features of its use.

When writing a term paper, the works of specialists in the field of document management were studied: Larina M.V., Larkova N.S., Bobyleva M.P., Khramtsovskaya N.A. and others.

In addition, numerous periodic publications in the journals Deloproizvodstvo and Secretarial Affairs were also used.

The purpose of this course work is to study the features of an electronic document and electronic document management.

To achieve this goal, it is necessary to solve the following tasks:

1)Select the optimal definition of the term "electronic document";

2)Compare electronic document management with traditional;

)Consider the main problems of electronic document management.

The structure of the course work corresponds to the tasks and consists of the following chapters:

The concept of an electronic document, its features;

The concept of electronic document management, its advantages over traditional;

The main problems of electronic document management.

The concept of an electronic document, its features

In a modern society dominated by computers and information technology, electronic documents are of great importance.

It is much easier to work with electronic documents: there is no paperwork, the search for documents is greatly simplified thanks to the use of an electronic database.

In addition, it seems to me that an electronic document has a significant advantage over a paper one - the ability to make changes to the text of a document without wasting paper. But in the past, working with documents required time and a lot of labor due to the need to manually retype the entire document, even when making the most minor changes.

But in order to understand what an electronic document is, it is necessary, first of all, to define the very concept of “document”.

Unfortunately, to date, among specialists in the field of document management, archiving and library science, there is no unity in understanding the term "document", despite the presence of a number of definitions enshrined in legislative acts and GOSTs.

Document science considers the document as a management or archival storage tool; archival and source studies consider the document as a carrier of information about the past or the present.

The process of developing an opti a small definition of the concept of a document that would meet the needs of practical activities is reflected in the domestic military State standards of terms and definitions.

In the first State Standard, such a document was defined as “a means for mounts in a different way on a special material of information about facts, events, phenomena of objective reality and human mental activity.

After processing in 1983, a new State Standard appeared, which stated that “a document is a material object with information fixed by the created human way for its transmission in time and space.

Thus, as a result of evolution, the concept of a document comes to its modern official interpretation: “documented information (document) is information recorded on a material carrier with details that allow it to be identified”

There is also a broad interpretation of the concept of "document": an object of interaction in a social environment, designed to formally express social relations between other objects of this environment.

But in the National Standard of the Russian Federation, another interpretation of the concept of “document” appears: identifiable information recorded on a material carrier, created, received and stored by an organization or individual as evidence when confirming legal obligations or business activities. Moreover, for the concept of "document" the term record is used, which means "record" in translation.

Having compared and comprehended the various concepts contained in the scientific and educational literature, we can dwell on the following definition of the concept of a document, which best meets the goals and objectives of document management science: a document is information fixed on a material carrier in a stable sign form given by a person in a way for its transmission in space and time.

Based on the foregoing, we can conclude that a document is both information and a material carrier. Moreover, these two components are an integral part of the document.

But unlike a paper document, for an electronic document, the material carrier does not play a decisive role. Throughout his life cycle an electronic document can be transferred from one medium to another, or it can even be stored in the computer's memory.

But what is an electronic document?

The formation of the concept of "electronic document" in the legislative and regulatory and methodological acts of the Russian Federation occurred gradually.

According to Russian experts in the field of law, the first attempts to develop a legal framework for electronic documents in our country have been made since the mid-70s, when a number of departmental acts on the requirements for intra-industry machine documents were adopted.

In 1981, "Interim Industry-Wide Guidelines on the Validation of Computer Generated Documents" were approved. This act stated that "... a document on a machine medium is used without being converted into a human-readable (visual) form when transferring information to enterprises, organizations and institutions or for exchanging information between them" (clause 3).

In September 1986, the Guidelines for the Implementation and Application of GOST 6.10.4-84 “USD. Giving legal force to documents on a machine carrier and a machinogram created by computer technology. Basic provisions” (RD 50-613-86). Chapter 2 “Requirements for original documents” states that documents on machine media include documents on magnetic machine media (magnetic tapes and disks, floppy magnetic disks) and documents on paper machine media (punched tapes, punched cards).

In the GSDOU, adopted in 1991, there is a definition of the term "machine-readable document" - "a document suitable for automatic reading of the information contained in it, the main carriers of which are: punched cards, punched tapes and magnetic tapes."

Researcher M.V. Larin managed to identify about 40 definitions of the concept of "electronic document". According to the researcher, "an electronic document is information recorded on an electronic medium that is recorded, stored, transmitted and presented in a form acceptable to a person using technologies supported by electronic computers, and which contains details that allow it to be identified."

According to the Federal Law "On Electronic Digital Signature", an electronic document is a document in which information is presented in electronic digital form.

In accordance with the 2000 edition of the Federal Law "On Information, Informatization and Information Protection", an electronic document is information presented in the form of a set of states of elements of electronic computing equipment (ECE), other electronic means of processing, storing and transmitting information that can be converted into a form suitable for unambiguous perception by a person, and having attributes for document identification.

Also, an electronic document can be defined as a form of preparation, sending, receiving or storing information using electronic technical means, fixed on a magnetic disk, magnetic tape, laser disk and other electronic material carrier.

Information recorded on an electronic material carrier is recognized as an electronic document if it:

created, processed, stored and transmitted using electronic technical means;

signed in compliance with the requirements stipulated by the current legislation;

can be presented in a form suitable for perception by a person who does not have special technical skills;

if during its compilation, storage, transfer, the method provided for by state or international standards or by agreement of the parties was used, which allows to reliably identify the originator of the electronic document.

The European specification MoReq-2 defines an electronic public document (electronic record) as a public document that exists in electronic form. Moreover, an official document may be presented in electronic form as a result of the fact that it is initially created using application software or as a result of digitization, for example, by scanning.

An electronic document can also be defined as information presented in the form of a set of states of elements of electronic computing technology, other electronic means of processing, storing and transmitting information, which can be converted into a form suitable for unambiguous perception by a person and having attributes for document identification.

The following characteristic features of electronic documents can be distinguished:

· An electronic document cannot be perceived by a person directly in physical form, in which it is fixed on the media: only after going through a series of procedures provided, the data appears in a user-friendly form;

· An electronic document is associated with the technologies with which it was created and cannot be used in isolation from them ( technical support, program format, data presentation standard); because technologies that create an electronic document are subject to obsolescence and rapid change, there is a high risk of losing electronic documents due to the inability to read data in the absence of outdated equipment or software;

· Electronic documents have their own physical and logical structure. Unlike paper documents, for which form and content are one, individual elements an electronic document is stored in a database and only after a request, data processing and issuance to a monitor can become a traditional document;

· Electronic documents, unlike paper ones, are not strictly tied to a specific storage medium. For example, information on a hard disk can be easily changed and destroyed with almost no trace on the media; there are electronic documents implemented only in the RAM of a computer;

· Electronic documents are distinguished by unlimited reproduction of the original, the plurality of forms and copies of the existence of documents, therefore, this gives rise to blurring of the concepts of “copy”, “original” and “original” in relation to electronic documents, which gives rise to the problem of verifying the legal force and authenticity of an electronic document;

· It is necessary to protect the media from unauthorized access;

· Electronic documents require specific description rules, and the creation of accompanying documentation for them increases the volume of documents.

Electronic and paper documents have their own advantages and disadvantages associated with the medium. Let's consider them in more detail.

Document transport time

Undoubtedly, electronic documents have an undeniable advantage here, because electronic communication channels allow you to send messages in seconds.

Reference and information work (search for information in the information fund by document attributes and content)

In the absence of an optimal system for classifying documents and information, this task can be quite laborious for paper documents.

For electronic documents, this task is simplified as much as possible and reduced in time due to the use of links that allow you to find not only one document, but also others related to it thematically or formally.

Documentation requirements

Requirements for the execution of paper documents are defined by standards and unified forms. Sometimes there may be some variation in design that does not affect the details that determine the legal force of the document.

And the requirements for the design of electronic documents have not yet been standardized. But these requirements may be more stringent than for paper documents, because when transmitting information over communication channels in the presence of various systems and software and hardware, the transmission may not take place or the information will not be available for human perception.

Giving the document legal force

For paper documents, almost all issues related to giving them legal force have been resolved.

For electronic documents special meaning has the Federal Law "On Electronic Digital Signature", which provides the legal conditions for the use of EDS:

validity period of the key certificate related to this EDS;

confirmation of the authenticity of the EDS;

use of EDS in relations in which it has legal significance.

If these conditions are met, the EDS is recognized as equivalent to a handwritten signature in a document on paper. At the same time, the implementation of this law involves the issuance of relevant by-laws, the creation of special certification centers that issue certificates of EDS keys.

Ease of perception of information

This quality is more pronounced in paper documents.

In terms of perception, electronic documents are comparable to medieval scrolls: to view a document, its file “scrolls” before one’s eyes. According to American researchers, text from a computer screen (monitor) is perceived 25% slower than when reading from a piece of paper.

Ability to work with multiple documents at the same time

When working with documents and printed publications, comparing information from them, features and details are often found that elude perception when viewing documents one by one.

"Multi-window" work with files also makes it possible to simultaneously work with several documents, but at the same time only part of the information on the monitor is visible at any given moment. Perception is predominantly logical in nature, and there is not always a holistic view of the document.

The ability to highlight the desired fragment when reading documents

Both paper and electronic media of the document provide such an opportunity. But there are also features. On a paper document, there are traces of marks made with ink, paste, pencil, etc. usually stay.

And when working with an electronic document, if its recording format allows, the desired fragment can be highlighted in color or in a different font, and then this selection can be removed. In this case, there will be no traces on the document.

Ability to make a copy of a document

On paper, copies can be obtained by means of reprography and operational printing. Copies on photographic, microphotographic film can be obtained by photographing and microfilming. An electronic copy of a paper document is obtained by scanning.

In the case of an electronic document, the laboriousness and time spent on obtaining a copy is much less. You can copy a file, additionally print a document, or output information to microphotographic media, etc. The document file can be sent by e-mail, placed in the information system, where it is possible to provide employees with access to it. Thus, there is no need to make paper copies of the document for review. a large number employees.

Fatigue when working with documents (without taking into account the nature and content of information)

You can work with paper documents for several hours in a row and change your position. In this case, not only vision is involved, but also touch, and sometimes even smell.

Fatigue when working with a computer is greater than when working with paper documents. The main load falls on vision. You need to take a break from work.

Specially equipped workplace for information perception

To perceive the information of a paper document, only acceptable lighting is sufficient, and no special conditions not required.

To work with electronic documents, a computer is required, and, if necessary, their transfer to the addressee, telecommunication channels. At present, the use of portable computers and mobile communications removes some of the problems.

Information security and information protection

It is possible to protect a paper document from unauthorized access by ensuring its physical inaccessibility (for example, by storing it in a safe), by recording the fact of the transfer of the document in special accounting forms (transfer against receipt) and by other organizational measures.

For electronic documents, this problem is solved by using means of regulating user access to computers and databases, means of cryptoprotection, logging user actions, etc. Technical protection is also needed, including from computer viruses and hackers.

The safety of information and its availability for human perception

Paper documents are characterized by a long period of aging and destruction, which depends on the quality of the paper (for example, the durability of "acid-free" paper is calculated for centuries). No less important is the quality of the means of applying information to paper (ink, paste, tools used in matrix, inkjet and laser printers, etc.). For the perception of information after a long time, special devices are not required to convert it, it is enough just to know the language in which the text of the document is written.

In the case of an electronic document, it should be taken into account that the life cycle of software and recording media (moral and physical obsolescence) may be less than the required document storage period. There is a problem of rewriting information to another medium and means of its authentication (otherwise the document will lose its legal force). Sometimes it is suggested that the relevant technical and software to reproduce information (and, accordingly, train staff in the use of these tools) or print electronic documents on paper and certify the copies made. There are also problems with the safety of the EDS and the validity period of the signature certificate. Also, to ensure the safety and increase the stability of the computer system, you can back up information.

Scope of application (household) documents

Paper documents are ubiquitous.

Electronic documents are used by those participants in communications (organizations and individuals) who have the appropriate computer equipment. The scope of application of electronic documents is constantly expanding with the development of technical equipment, the accumulation of experience and the creation regulatory framework.

It can be concluded that although electronic documents have significant advantages over paper ones (quick transfer of a document, no paperwork, quick search for a document in the database), they also have significant disadvantages - problems of giving legal force to a document and the need to protect it from unauthorized access to documents.

The legal weighting associated with the use of traditional paper documents represents a major obstacle to the development of the use of an electronic document.

document management electronic document archiving

The concept of electronic document management, its advantages over traditional

It is necessary to separate two concepts that are often confused - office work and workflow. Office work is the activity of creating documents and organizing work with them. The organization of work with documents is understood as the creation of conditions that ensure the movement, search and storage of documents. Document flow is the movement of documents between the points of their processing from the moment they are received or created until the completion of execution or sending. Based on this division, there is a classification of electronic systems. These are office automation systems - CAD, and electronic document management systems - EDMS. SAD primarily provide accounting of electronic documents. Their functions include registration of incoming, outgoing, internal and organizational and administrative documents, accounting of issued resolutions and received responses on execution. Databases store not only the details of documents, but also their textual image. SAD allow you to control the execution, store data on cases and provide a quick search for a document by one attribute or a set of them. EDMS are focused on working with electronic documents, their movement within an organization or between organizations. Important here is the process of collective preparation of the document, its multiple approval, maintaining versions of documents. EDMS combine the functions of office automation and electronic document management - thus, these systems cover all office processes and are used more often in large organizations.

For many years in Russia, the entire document flow was paper. Only today it is gradually moving into a mixed phase. This is the result of the efforts of both government officials and commercial organizations. However, the process of informatization is slow.

Under electronic document managementis understood as a method of organizing work with documents, in which the bulk of the documents of an organization (enterprise) are used in in electronic format and is stored centrally in the so-called electronic archives, a kind of information warehouses, or data warehouses.

One more optimal definition of electronic document management can be singled out: “electronic document management is a single mechanism for working with documents submitted in electronic form, with the implementation of the concept of “paperless office work”.

Electronic document management can be internal and external, and this imposes certain specifics on information exchange. Internal electronic document management is characterized by the exchange of information or the movement of electronic documents within the organization. External electronic document management is characterized by the exchange of correspondence between organizations.

Accordingly, the electronic document management system (EDMS) in the narrow sense refers to software (computer program, system) that allows you to organize work with electronic documents (creation, modification, search, storage), as well as interaction between employees: transfer of documents, issuance of tasks ( instructions, instructions) and control over them, sending notifications, etc. In a broader sense, EDMS refers to a modern organizational and technological structure that permeates the entire production organism, including both software, technical, and methodological components, as well as organizational And regulatory aspects. This system can be compared to the "circulatory system" of the company.

At present, electronic document management between organizations can largely replace paper documents, and the automation of the document exchange process is not a tribute to fashion, but a command of the rapid time, since it can take several days to deliver a paper document by mail or courier, and an electronic document is delivered within a few seconds regardless of the addressee's location. Converting workflow to electronic format can save not only time and effort, but also space. In some companies, paper archives for many years occupy an area comparable to the area of ​​trading floors. However, can electronic document management completely replace paper documents, or must legally significant documents be stored in paper form, certified by a handwritten signature and seal?

Many still believe that a legally significant document is a paper drawn up according to certain rules, signed with a handwritten signature and certified by the seal of the organization that issued this document (certificate, certificate, extract, etc.). But technological possibilities are developing, and today electronic documents can also be legally significant, since they use an electronic digital signature (EDS), which is an electronic analogue of a handwritten signature. EDS is an attribute of an electronic document designed to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of information distortion in the electronic document. According to Russian legislation EDS is recognized as equivalent to a handwritten signature. In accordance with the norm fixed in the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”, “an electronic document with an electronic digital signature has legal significance in the implementation of the relations specified in the signature key certificate”.

EDS technology was created as a reliable way to protect the document (file) being sent. To do this, first of all, a special cryptographic program is installed on each computer of both the sender and the recipient. For each user, it generates an individual EDS key, which is a complex user password for access to encrypt and decrypt documents - ? a unique row of characters up to 1000 characters long, more precisely two rows interconnected, because each individual EDS key is double: it consists of a public key that you need to tell your correspondence partners, and a private (secret) key that is kept secret. The document is encrypted using the recipient's public key. If the document is intended to be sent to multiple recipients, then the encryption uses the public keys of each of the recipients simultaneously. Each recipient decrypts the document using their own private key. Thus, anyone who knows the public key of the addressee can encrypt and send the document, but only the addressee himself can decrypt it. When signing a document, everything happens the other way around - the sender signs the document using his own EDS private key, which is secret, so it is impossible to forge the sender's signature. To check whether an encrypted message was actually sent from the person who signed it, you need to know its public key. The program will "check" if the public key matches the private key used in the encryption. Such a system of encryption using pairs of private and public EDS keys is called asymmetric cryptography.

The persons who installed the cryptographic program are combined into a single system. They exchange with each other public keys, and each of them keeps the private key secret. Such a system of cryptographic encryption provides a solution to the problems of protecting transmitted files, but does not allow solving the problems of giving legal significance to documents. Therefore, certification centers were created - organizations that have the authority to issue and take into account certificates confirming that the owner of this EDS key is a certain individual representing a legal entity

It should be noted that EDS has other advantages over a handwritten signature. For example, it is possible to make changes in a signed paper document: type a paragraph in a free space or change the amount under the contract, but it is impossible to change at least one character in an electronic document certified by EDS. This property allows us to say that the digital signature confirms the integrity of the electronic document once and for all.

One of the purely technical factors that hinder the spread of EDMS is the imperfection of the mechanisms that uniquely identify documents. If a person puts his own signature on a piece of paper under the text, this automatically means the full responsibility of this person for what is written above. It is impossible to put a “personal signature” in the traditional sense under an electronic document - a powerful and reliable identification mechanism is required, which today is a digital signature - an element of an electronic document designed to uniquely identify it for belonging to a specific person and protect it from forgery. It is very simple to check the authenticity of the signature of any person under any electronic document - a signed electronic document is opened, the corresponding button is pressed and the verification takes place automatically.

A digital signature is absolutely identical to a regular signature, even at the legislative level, and eliminates the possibility of forgery of both the signature itself and the signed documents, and this is already very serious. By its nature, a digital signature is practically not subject to decryption procedures followed by cracking, at least today there is not enough computing power to “crack” a digital signature by brute force in a reasonable time - other methods are unrealizable here.

As for functionality, the traditional functions of domestic office work and document management are known: they include receiving and sending documents, registering them, reviewing and processing decisions, bringing them to the executors, controlling the movement and execution of documents, their destruction or transfer to the archive. But compared to traditional paper-based office work, an electronic document management system must provide the implementation of a number of new functions. The most important of them are:

support for working with files of electronic documents, ensuring their creation and editing, scanning and printing, receiving and sending, storing and searching;

distribution of workflow technologies developed for organizational and administrative documents (orders, instructions, etc.) passing through the office or secretariat to a wider range of documents (ideally, to all documents of the organization). To do this, the system must be able to create a specific set of details for documents of each type (for example, contracts must contain information about counterparties, stages, etc.);

development and implementation of technologies on an organization scale related to the collective work on the creation and implementation of documents within computer networks. Traditionally regulated office technologies, as a rule, did not apply to the process of preparing a document and working with its projects;

creation of a "single office". The traditional workflow is localized within a separate office. Interaction between offices of one or different organizations is carried out at the level of incoming/outgoing mail exchange. As a result, the possibility of creating a single document space and end-to-end control over the passage and execution of documents both within one distributed organization and between different organizations is practically excluded. A huge managerial effect - in the very near future - promises the transition from electronic document management in separate local office networks to a single document management system of a geographically distributed system of organizations, which from the point of view of document management can be considered as one single office;

interaction of personnel and external users with the document management system of an enterprise or organization based on web technologies. We are talking about an important interface component of a modern electronic document management system - the so-called document portal;

providing security that guarantees the authenticity of an electronic document and its protection from unauthorized access (for example, means of digital signature and encryption based on cryptographic algorithms).

Electronic document management may include the following stages:

formation of a package of documents;

sending a package of electronic documents;

delivery of a package of electronic documents;

checking the integrity, authenticity and format of an electronic document;

confirmation of receipt of a package of electronic documents;

archiving of electronic documents

The need to move from paper-based office work to electronic document management systems has been talked about for a long time, but what are the real benefits of introducing electronic document management?

EDMS Benefit #1: Increasing Company Productivity

Searching necessary documents and information in the presence of an electronic document management system, much less time is spent compared to traditional paper workflow Access to electronic document management can be obtained from any PC of the organization.

EDMS Benefit #2: Instant Access to Up-to-Date Information

The main advantage of electronic document management is the ability to quickly and easily find the latest versions of documents. Thus, the problem of the relevance of the workflow is solved, that is, even if the same document exists in several versions, the user will be able to find latest version file and work with it.

ERMS Benefit #3: Reduce Human Factors Errors

Proper organization electronic document management allows you to eliminate errors that entail the human factor. With paper workflow, searching for missing documents takes hours, while the EDMS copes with a similar task in just a few seconds.

EDMS Benefit #4: Reducing Material Costs

Electronic document management systems significantly reduce the costs of the organization. Firstly, the productivity of the company's employees increases due to work automation, and secondly, the costs of expendable materials used in paper workflow.

EDMS Benefit #5: Better Communication

One of the key benefits of electronic document management is improved communication between departments and divisions within an organization. The introduction of an electronic document management system facilitates communication, information exchange, and also helps to break down barriers between different departments.

EDMS Advantage #6: Document Collaboration

Workflow automation allows several users to work with the same file at the same time, as well as search through a single document database.

ERMS Benefit #7: Reducing the need for additional staff

An increase in production volumes with electronic document management does not require a significant expansion of personnel, it is enough to automate the work of an existing team with the help of an effective management system.

EDMS Benefit #8: Reduced Document Storage Costs

The legislation of the Russian Federation provides for a period of storage of documents for 5 years, the introduction of electronic document management will reduce the cost of storing documents.

EDMS Benefit #10: Protecting Documents from Damage

The use of an EDMS reduces the risks due to fire or other force majeure.

Unfortunately, it is not possible to completely switch to electronic document management and get rid of paper office work, since according to the legislation of the Russian Federation, paper is still considered a significant form of a document, but the percentage of such documents in the total volume is relatively small.

EDMS Benefit #12: Raising Corporate Awareness

One of the unexpected results from the introduction of an electronic document management system can be called an increase in corporate consciousness.

Each employee begins to feel part of a single team, clearly understanding the common goals and objectives.

The effect of using electronic document management systems is obvious:

· direct economic effect (savings in labor and material costs for working with documents: costs for copying, for delivering information in paper form, for resources (people and equipment), for paper);

· effect due to the unification of the organization's documentation activities and reducing dependence on the individual technological experience of the personnel;

· reduction of time cycles for working with documents and the creation of a single documentary space;

· full control over documents, their movement and performance discipline.

Well, the main result of workflow automation is, of course, putting things in order in working with documents, reducing the time for making managerial decisions and increasing the efficiency of the organization as a whole.

The main problems of electronic document management

Recently, electronic documents are becoming more widespread. It is much easier to work with electronic documents: there is no paperwork, the search for documents is greatly simplified thanks to the use of an electronic database. And more and more modern society thinks about the transition from traditional paper workflow to electronic. But the following problems prevent the complete replacement of traditional document management with electronic ones:

the problem of legislative regulation of electronic document management;

the problem of certifying electronic documents;

the problem of long-term storage of electronic documents;

problems of implementation of electronic document management systems.

The problems of legal regulation of electronic document management are currently becoming increasingly important in connection with the introduction of effective information and computer technologies in almost all areas of social and industrial activity (from the interaction of the population with public authorities, support for financial and commodity markets to the service sector, retail trade, education and leisure).

Many problems in the use of electronic document management systems (EDMS) arise due to the fact that the latest technology are implemented in the context of paper-based legislation. The reason for the weak state support for new technologies in office work and document management is obvious: it is still possible and cheaper to manage in the old way, using paper documents.

Insufficient attention of the state to the introduction of EDMS is manifested in a weak interest in the development of a legislative and regulatory framework that would allow much wider use of electronic documents and modern technologies both in public administration and in commercial activities. Today:

· the procedure for recognizing the legal force of electronic documents by state bodies and courts has not been established;

· there are no laws that truly equalize the rights of paper and electronic documents. As a result, organizations implementing EDMS are forced to simultaneously maintain two document management systems - paper and electronic, and cannot recoup the costs of introducing modern technologies by drastically reducing the "paper" system.

· there are no legal acts allowing to transfer non-operational documents before the expiration of their storage period to analog and / or electronic media, while destroying paper originals.

Surprisingly, no one raises the issue of developing legislation on the transfer of paper documents to other media with the right to destroy their originals. But it is precisely the absence of this law that does not allow the widespread introduction of modern technologies in office work and document management. In foreign practice, the costs of introducing an EDMS and / or microfilming systems are paid off mainly due to the release of archive space and a reduction in the number of employees involved in paper office work.

Widespread in modern world of electronic documents and means of their processing, the problem of establishing the authenticity and authorship of such documents has become particularly relevant.

What is the problem? At the end of a regular letter or document, the executor or responsible person puts his signature to achieve two goals. Firstly, the recipient has the opportunity to verify the authenticity of the document by comparing the signature with the sample he has. Secondly, a personal signature is a legal guarantor of the document's authorship. Of course, at present there is an electronic digital signature, which is designed to replace the handwritten signature in electronic documents. But if, using modern forensic methods, forging a signature on paper is a very difficult task, then with an electronic signature, the situation is different.

Unlike a conventional handwritten signature, an EDS is alienable from its owner. That is, if a signature under a paper document is inseparable from a person and practically no one else can forge it so that it is not detected by a forensic examination, then any attacker who has taken possession of the secret signature key will be able to make an EDS just as easily and plausibly as the rightful owner. this key.

Any user can fake a bitstring by simply copying it, or quietly make illegal corrections to an electronic document.

It is necessary to create a set of measures at all stages of the creation and life of a document to give evidence to electronic documents.

It is necessary to pay special attention to the establishment of a mechanism for ensuring legal guarantees of the authenticity and integrity of the content of information in an electronic document and the conformity of the form of presentation of this information and details. It is necessary to legislate these issues.

Let's consider another equally important problem. I agree with the opinion of Khramtsovskaya N.A., who argues that it is pointless to talk about serious electronic document management if archival work with electronic documents is not established, while maintaining their legal and other force. The archival agency of the Russian Federation, federal archives, state archives of the subjects of the federation are only beginning to consider the possibility of completing electronic documents on an ongoing basis. Almost zero experience. Nevertheless, in recent years, specialized archives have been created for the state storage of electronic documents:

Center for Electronic Documentation of the Chuvash Republic, Cheboksary (established in 1996);

Central Archive of Documents on Electronic Media of Moscow (TsADENM) (created in 2002);

Center for Electronic Documentation of the Republic of Kalmykia (established in 2002).

EDMS systems are just beginning to be used to organize the storage of documents and information and to establish effective access to the accumulated arrays of documents. Other problems arise: ensuring the integrity and authenticity of electronic documents over long periods of time.

Some EDMS do not provide for archival storage of electronic documents at all, while others are configured in such a way that it is simply impossible to delete documents from them (for example, due to the expiration of the storage period).

Traditional systems database managers are not suitable for storing electronic documents, as they are focused on working with individual data, not documents.

In addition, the rapid obsolescence of computer equipment and media creates a threat of loss of information and electronic documents due to the inability to read them.

Ensuring the safety of electronic documents - a set of measures to create a material and technical base, optimal conditions, compliance with regulatory regimes and proper organization of storage of electronic documents that would exclude the loss of electronic media and ensure their maintenance in proper physical and technical condition, as well as the possibility of reproducing electronic documents in a form accessible to perception and understanding by a person without additional technical devices.

When organizing long-term storage of electronic documents, changing the software platform can lead to the complete loss of the document due to the inability to view it. Since the 1950s several options solutions to this problem:

migration is the timely transfer of databases and other electronic documents to a modern technological platform, most often to the formats used in the organization for the operational management of information resources (the so-called "custom formats")

emulation of the software environment. This approach is based on the criterion of "ideal conservation". D. Rotenberg believes that this The best way, because allows you to use the original software;

encapsulation - the inclusion of electronic documents in files of cross-platform formats, for example, in XML. Currently, American archivists consider this method as the most optimal for the exchange and long-term storage of electronic documents.

Another problem requiring attention is the problem of introducing electronic document management into the organization.

For the successful implementation of EDMS in the enterprise, it is necessary to avoid some common mistakes: inattention to organizational issues, rates only on own forces when developing a system, savings on a "pilot" project. Insufficient preparation of regulations for working with the EDMS and the low level of training of employees can also interfere with effective implementation.

One of the typical mistakes in the transition to electronic document management is the insufficient study of organizational issues, which in turn leads to inefficient operation of the system. Very often, the company's management considers the organization of document management to be insignificant, not deserving of special attention, but in the end it is these "little things" that become decisive in improving the efficiency of the company's business processes. Insufficient interest of the management in the project can lead to the fact that the implementation can be delayed for a very long time.

Another obstacle is the way the EDMS is built. According to experts, the independent development of a corporate-scale EDMS by the IT department dooms the organization in advance to a long process of improvements and, in addition, makes the entire project dependent on the system developers. This way turns out to be the most unprofitable in terms of financial costs for implementation. The development of an EDMS on its own can lead to the fact that the current situation with the document flow will be mothballed.

After choosing a product, it is necessary to work out those business processes that are going to be automated, test the solution in operation, and identify all the shortcomings. A pilot project allows you to make sure that the solution meets the tasks set, and if it does not meet all the requirements, refuse to implement it without losing significant funds. Therefore, another mistake during implementation is saving money on the preliminary execution of the "pilot".

A few more difficulties are possible at the next stages of the implementation of the EDMS. Among them, the lack of elaboration of internal corporate documents regulating the processes of workflow in the organization and poor attention on the part of management to the issues of training end users. The preparation of regulatory rules for the processes of electronic document management should be carried out in parallel with the pilot operation and involves the development of detailed instructions for office work for employees, relevant orders and regulations.

Employee training should also be a top priority when deploying an EDMS. At the same time, training should be carried out on an ongoing basis and at all stages of implementation.

Conclusion

The main conclusion that follows from the content of the work is as follows: the established forms and methods of working with documentation in organizations within the framework of traditional office work and documentation management do not meet modern conditions. Global informatization of society, wide dissemination of new information and communication technologies, the gradual introduction of market mechanisms and modern management have led to an increase in the role of information in socio-economic processes and its recognition as the most important strategic resource. Due to the fact that the main part of the information resource is documentation, we can assume that on present stage the necessary prerequisites have matured for the transition to a new way of working with documents in organizations - document management based on electronic document management systems.

Despite the problems (legislative nature, certification, long-term storage of electronic documents, implementation), electronic document management has a number of undeniable advantages over the traditional one (increased productivity of the organization, instant access to information, quick search for documents, etc.), which in currently and necessitates the implementation of the SED. Well, the main advantage of the EDMS, thanks to which organizations are striving to switch to automated workflow, is to increase the efficiency of the organization as a whole.

Systems that make it easier to work only with original paper documents (by creating electronic registration cards and / or electronic copies of these documents), in my opinion, are doomed to extinction. But it is still difficult to imagine an organization that circulates and stores only electronic documents. So the future belongs complex systems working with any primary documents - both paper and electronic. Interest in EDMS supporting legally significant electronic document management and EDS functions is growing steadily. At the same time, electronic originals that are in real office work or stored in archives are the exception rather than the rule. But this will not always be the case and very soon the situation may change to the exact opposite.

List of used literature and sources

1.GOST 16487-70. Office work and archiving. Terms and Definitions.

2.GOST 16487-83. Office work and archiving. Terms and Definitions.

.GOST R 51141-98. Office work and archiving. Terms and Definitions.

.GOST R 52292-2004. Electronic information exchange. Terms and Definitions.

.GOST R ISO 15489-1-2007. Document management. General requirements.

.Larkov N.S. Document management. M., 2006.

.Kukarina Yu.M. Formation of the concepts of "electronic document" and "electronic digital signature" in legislative and regulatory and methodological acts Russian Federation// Office work. - 2003. - No. 1. - S. 43-44.

.“Guidelines for the implementation and application of GOST 6.10.4-84 “USD. Giving legal force to documents on a machine carrier and a machinogram created by computer technology. Basic provisions” RD 50-613-86: approved. Decree of the State Standard of the USSR of September 24, 1986 No. 2781 [Electronic resource] // Reference information and legal system "consultant-Plus". URL: #"justify">. State system of documentation support for management. Basic provisions. General requirements for documents and services of documentary support of management. Moscow: Glavarchiv USSR, 1991.

.Larin M.V. Document management in organizations: problems of history and methodology. Abstract dis. for the competition degree d.h.s. M., 2000. URL: #"justify">. Federal Law of the Russian Federation of January 10, 2002 No. 1-FZ "On Electronic Digital Signature".

.Draft Federal Law of the Russian Federation "On Electronic Document". [Electronic resource] // Agency for Consultations and Business Information. Economy and life. URL: #"justify">. European specification MoReq-2 "Model requirements for the management of electronic public documents" (updated and supplemented version, 2008).

.Decree of the Pension Fund of the Russian Federation of January 26, 2001 No. 15 "On the introduction of cryptographic information protection and electronic digital signature in the system of the Pension Fund of the Russian Federation." Art. 2 [Electronic resource] // Company "Electronic office systems". URL: #"justify">. Afanasyeva L.P. Electronic documents in the document circulation and archive of the organization // Secretarial business. - 2006. - No. 1. - S. 26-34.

.Bobyleva M.P. Efficient document management: from traditional to electronic. Moscow: MPEI Publishing House, 2004.

.Fedorova V. Is paperwork a thing of the past? [Electronic resource] // Electronic office systems company. URL: #"justify">. Balasanyan V. From traditional office work to electronic document management [Electronic resource] // Electronic office systems company. URL: #"justify">. Rules for electronic document management using e-mail [Electronic resource] // KIT Fortis Investment Management (OAO). URL: www.kfim.ru

.Romanov D.A. The truth about electronic document management. Moscow: DMK Press, 2002.

21.Khramtsovskaya N.A. EDMS in Russia: the first fruits of the “creeping revolution” [Electronic resource] // Electronic Office Systems Company. URL: #"justify">. Kuznetsov S.L. Guidelines on the organization of storage of electronic documents // Paperwork. - 2006. - No. 4. - S. 49-52.

.Tikhonov V.I. Organization of archival storage of electronic documents // Circle of Ideas Algorithms and Technologies of Historical Informatics: Proceedings of the IX Conference of the Association "History and Computer". Moscow: Barnaul, 2005.

.Popenko A.A. A Brief Review of Foreign Experience in Electronic Archives Strategies // Deloproizvodstvo. - 2004. - No. 4. - S. 101-104.

.Koshelev I. Five main problems of EDMS implementation [Electronic resource] // CNews. Publishing about high technologies. URL: #"justify">. Workflow automation system [Electronic resource] // Wikipedia - the free encyclopedia. URL: #"justify">. Anuchin M. "Kontur-Estamp": providing intercorporate electronic legally significant document flow [Electronic resource] // SKB Kontur - Automation of accounting and management. URL: #"justify">. Patiy E. Building an effective workflow [Electronic resource] // business newspaper. URL: #"justify">. Advantages of the electronic document management system [Electronic resource] // bb workspace. Effective management system. URL: #"justify">. indicating the topic right now to find out about the possibility of obtaining a consultation.

Today, there are many ways to create a copy of a paper document, transfer from paper to electronic format, etc. If only a copier is required to create copies of paper documents, then not only special equipment, but also software is required to convert a paper document into its electronic format.

How to create an electronic version of a document?

In order to create an electronic copy of a document, the user will need a scanner or MFP (multifunctional device). Of course, if there is no need for an MFP, then it’s not worth buying it, it’s easier to get by with a scanner. Firstly, it will cost much less, and secondly, it will perform exactly the function that the user needs, namely to scan a document and translate it into electronic format.

For the scanner to work, you will need special software - a driver. Usually it comes with the device, but if it is not there, you can always find it on the Internet. You can use the universal program ABBY Finereader, which directly scans and recognizes text.

The whole procedure for converting a paper document into an electronic format comes down to these two procedures (scanning and text recognition). In order to make an electronic copy of a document, you need to: go to the Start menu, and in the list of all programs, find either the driver for the scanner or MFP, or the ABBY Finereader program and run it. After starting the program and the scanner, you can open the cover and put a paper document on it with the text down. The document should be placed on the scanner surface as evenly as possible in relation to the edges of the working surface of the device. Next, you need to press the lid as tightly as possible so that the lighting does not fall on the work surface. Otherwise, the electronic document will turn out to be illuminated, that is, the part of the text that is exposed to light will not be visible.

Next, in the settings, you should select the optimal scanning parameters, such as color, output size, output resolution, etc. When everything is ready, you can click on the "Scan" button. When the procedure is completed, you should click on "Recognition", with which the text will be converted to an electronic format, such as .doc, and the document can be opened in a text editor to make changes.

The level of computerization today requires a transition to "paperless" office work. It is based on an electronic document, which, unlike the traditional one, is characterized by a number of new properties and features. Until now, a single definition of this phenomenon does not exist either in the legislation or in the scientific world of Russia.

The concept of "electronic document" appeared already in the 1970s. So they began to call "machine-readable documents." Their feature is that they must be created with the help of and be suitable for processing on a computer. At the same time, the mandatory details are drawn up strictly in the order established for all documents.

An electronic document is informational, consisting of two mandatory parts: 1) details (name, data about the author, time, place of creation, etc.) and an electronic digital signature; 2) the main content part, including textual, graphical and numerical information processed as a whole.

An electronic document must be signed, which makes it equivalent to a paper document signed with one's own hand. Information is presented in it in digital (electronic) form. Data can be perceived using a computer, transmitted via information and telecommunication networks, processed in information systems. If necessary, such a document can take the form of a visual display both on the screen and on paper.

Electronic document management is the life cycle of electronic firms) from their receipt, state changes (agreed, brought to the attention, in work, signed, closed, etc.) to being written off to the archive. Such workflow is sometimes referred to as "workflow", which characterizes the movement of documents as a single stream of individual work within a specific business process. All includes the software that is necessary to organize and support the life cycle of such documents.

An electronic document and workflow based on it have a number of advantages over traditional ones. They enable employees of the organization to control not only own site work, but the whole process. It is much more convenient to use an electronic archive than a paper one. You can find a document in a few minutes, the time for its approval and execution is reduced. In general, it is more economical than paper. There are quite a few electronic document management programs (“Motive”, “E1 Euphrates”, “DocsVision”, “1C: Document Management”, etc.).

To date, there is foreign experience in regulating relations in the field of electronic document in legal terms. In Russia, the problem of regulating these relations has not received a legislative solution, although attempts have been made to adopt a relevant law (2005). The adoption of a legislative act on such a document is one of the topical areas of legislative regulation.

The changes are due to the new version of the Decree of the Government of December 26, 2011 No. 1137, which was approved by Decree of the Government of the Russian Federation of May 25, 2017 No. 625.

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Order No. ММВ-7-6/ dated January 18, 2017 [email protected] The Federal Tax Service approved the format of the list of documents that accompanies the electronic document flow between tax authorities and taxpayers.

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Accordingly, the format of the inventory that accompanies them also changes. Changes were made by the Order of the Federal Tax Service of the Russian Federation dated November 28, 2016 No. MMB-7-6 / [email protected]

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Since 2017, it will be possible to send petitions, applications, complaints, presentations and evidence to the court in electronic form.

This means that such documents can only be submitted to the tax authorities via the Internet until the end of 2020.

The company is organizing a "Roaming Center" (RC EDO), which should become a centralized hub for operators.

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This will allow the free use of the new invoice format, approved at the end of April, and removes the last restrictions on the transition to EDI for companies that exchange UPDs.

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Earlier, four more SKB Kontur programs were included in the register - Kontur-Personnel, Kontur-Salary, Kontur-Accounting Active and Kontur-Accounting Budget.

Now companies that use UPD on paper will be able to freely transfer it to electronic form.

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On April 7 at 11-00 Moscow time, Oksana Leonova will tell you how the Order of the Ministry of Finance No. 174 affected EDI users and answer your questions.

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The document comes into force on April 1, 2016 and cancels the current Order of the Ministry of Finance dated April 25, 2011 No. 50n.

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The Ministry of Finance officially confirmed this with a letter dated January 25, 2016 No. 03-07-11/2722.

The Tax Service has updated the old electronic formats of TORG-12 waybills and work acceptance certificates.

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The legislation regulating the norms of electronic document management (EDF) is changing rapidly. And 2016 will be no exception, with a whole host of changes coming into effect.

The Federal Portal of Draft Legal Acts has published a draft of the Federal Tax Service on the approval of the format of the electronic universal transfer document (UPD).

VAT payers must register all invoices in the books of purchases and sales, and intermediary organizations - in the registers. Paper invoices are usually accounted for by the date they were issued. And how to keep records of electronic ones if they have three dates fixed at once: compilation, issue and receipt? How to deduct VAT if the invoice was received at the junction of tax periods?

The volume of electronic document circulation between Russian companies is constantly growing. In the third quarter of 2015, 98.2 million documents were transferred through the Diadoc electronic document management system. This is 24.1 million more than in the first half of the year. Therefore, the issue of storing electronic documents is becoming increasingly important.

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On the this moment There are no versions of CIPF certified by the FSB of Russia for Windows 10 yet.
The use of non-certified ES means may cast doubt on the legitimacy of the ES and the documents signed by it.

Paper workflow often causes not only systemic problems that slow down the company's business processes, but also difficulties with the tax authorities. As a result, additional taxes are charged and a refusal to receive a VAT deduction. Let's consider how these risks can be eliminated using the electronic document management service (EDF) Kontur.Diadoc (developed by SKB Kontur).

On April 14, a new format of electronic invoices came into force. Our experts analyzed the new format and compiled a list of differences compared to the previous version.

A new format of electronic invoices comes into force.

It was approved by the Federal Tax Service of Russia by Order No. ММВ-7-6/ dated March 4, 2015 [email protected] The former format had a number of shortcomings that limited companies in the transition to electronic document management (EDF). The new format is designed to remove these restrictions.

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The changes will affect the web version and Diadoc API.

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The deadline for filing a VAT return under the new form is inexorably approaching, and taxpayers still have a lot of questions. How to present the data correctly? Who and what information must be submitted? How to insure against mistakes? In other words, how to make sure that the VAT return is submitted on time, and the tax authorities do not have any questions or complaints.

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In the new year, VAT reporting will change. Legal entities will have to submit a declaration in an extended form, which includes information from the book of purchases and sales, and intermediaries - data from invoice logs: both received and issued. The form of such reporting has already been established by order of the Federal Tax Service. Now he is registered with the Ministry of Justice.

Often a product or service is sold in one tax period, and the consumer receives the invoice in another. Current legislation and established practice do not allow the buyer to receive a deduction on the invoice in the period of delivery of goods or provision of services. However, from 2015 the situation will change.

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It is generally accepted that electronic document management (EDF) is the prerogative of large companies. However, statistics show that for one large company in the EDI system there are about 20 small and medium-sized ones. One of the first clients of our system, for example, was an individual entrepreneur, with whom we are still working.

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The number of electronic documents transmitted during the first half of the year increased six times compared to the same period last year.

For the first time in Russia, individuals began to submit electronic documents in the system of electronic legally significant document management (EDF) Diadoc of SKB Kontur.

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According to the Letter of the Federal Tax Service of October 21, 2013 No. ММВ-20-3/ [email protected]“On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice” taxpayers have the right to freely use a document that combines an invoice and a primary document.

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Clients of SKB Kontur now have the opportunity to submit to the tax office a register of issued and received invoices and books of purchases and sales for TCS without the need to independently generate xml files.

Questions raised by representatives of electronic document management (EDF) operators and of concern to all progressive business in Russia concerned the violation of the five-day invoice issuance period, the number of electronic formalized documents, possible incentives for taxpayers who switched to EDI, and the network of trusted EDI operators.

In the "Online Consultations" section on the Clerk.Ru portal, the expert can again be asked any questions about electronic document management.

Opportunities to submit required documents on the TMS for a little over a year. More and more different companies are switching to electronic document management with tax authorities. See below for how it works and what the largest taxpayers and tax inspectors think about electronic submission.

In the first issue, the system analyst of the Diadoc project, Tamara Mokeeva, spoke about submitting documents in electronic form to the tax office in three steps.

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You can ask an expert a question on the Clerk.Ru portal, in the "Online consultations" section.

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According to the amendments made by the State Duma to Federal Law No. 63-FZ of April 6, 2011 "On Electronic Signature", the validity of the EDS will last another six months after the Federal Law of January 10, 2002 No. 1-FZ "On Electronic Digital Signature" becomes invalid.

Question: Good afternoon! The recently published Decree No. 446 (on amendments to Decree No. 1137) excluded the notice from the buyer from the document flow of electronic invoices. Please comment on how the exchange of invoices will take place now?

The Federal Tax Service of Russia invites everyone to take part in the discussion of the draft form of a multi-purpose primary accounting document that can be used for the purposes of applying VAT and income tax.

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Today, tax inspectors are increasingly asking taxpayers to send documents via the Internet to speed up the check. Read below to learn how to satisfy a tax request using the example of the Kontur-Extern system.

The company generated a package of required documents in the form of scanned images and, together with the inventory, sent it to the TCS through the special communications operator SKB Kontur.

With the penetration of electronic documents in Russia, employers are beginning to prefer to hire employees who can work in electronic document management systems.

On January 1, 2013, Federal Law No. 402-FZ dated 06.12.11 “On Accounting” came into force. Among other things, the law approves some innovations regarding electronic primary documents. At the same time, the work with electronic documents is complicated by the presence of several types of electronic signatures: electronic digital signature, unqualified and qualified electronic signatures. Tamara Mokeeva, an expert in the Diadoc electronic document management system, talks about how to sign the electronic “primary” now.

On January 1, 2013, the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ “On Accounting” became invalid. At the same time, Federal Law No. 402-FZ of December 6, 2011 came into force. Among other things, the law approved some changes regarding electronic primary documents.

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According to paragraph 3 of Art. 168 of the Tax Code (TC) of the Russian Federation, the seller is obliged to issue an invoice within five days from the date of shipment of goods or performance of work (services). According to the Ministry of Finance (letter of the Ministry of Finance of August 26, 2010 No. 03-07-11/370), violation of the five-day period entails a refusal to deduct input VAT. In an electronic invoice, unlike a paper one, the date of issuance is strictly fixed by the electronic document management operator (EDF), it cannot be changed. However, there are no real grounds for the loss of the right to a deduction, experts say.

At events where electronic document management (EDF) is covered, one often hears remarks from accountants that an electronic document is too expensive compared to a paper one. Accountants and managers who have already switched to electronic document management (the Diadok system) tell about whether this is so.

After the entry into force of the Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/ [email protected] taxpayers can send in response to a tax requirement to the IFTS not certified paper copies of documents, but their scanned images or XML files of documents in electronic form via TCS.

The tax authorities are actively preparing to receive and process documents in electronic form. In the meantime, they accept certified copies of electronic documents transmitted through Diadoc.

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This became clear during the seminar of the company SKB Kontur "Electronic document management (EDF) of economic entities and bodies accepting reports", held in the Moscow region from June 6 to 8.

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According to paragraphs 2.1 - 2.3 of the Order of the Ministry of Finance of the Russian Federation dated 04.25.2011 No. 50n, each participant in the electronic document management (EDF) must draw up and submit to its operator an application for participation in the EDF, in which indicate the list of necessary details, such as: the full name of the organization (or Full name of individual entrepreneur), location of the organization, information about the owners of the received signature key certificates and details of the signature key certificate, TIN / KPP, information about the tax authority in which the organization is registered, etc.

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On 19.04.2012 Order ММВ-7-6/ was signed [email protected], who made changes to the Order of the Federal Tax Service of Russia dated November 9, 2010 No. ММВ-7-6 / [email protected] According to these changes, the unified format of the shipping container was updated for information interaction with the receiving complexes of the tax authorities for TCS using an electronic signature.

How to become an EDF Operator, and why do they not exist yet? Why temporary rules, and when will the registry appear? Read the answers to the questions below.

Order No. ММВ-7-3/ [email protected] dated February 14, 2012 contains a description of the codes for the types of value added tax transactions required to maintain a register of received and issued invoices.

From April 1, 2012, it will be possible to issue an invoice only using a new printed form, approved by Resolution No. 1137 of January 26, 2012.

We sincerely hope that the formats of electronic invoices will be approved in the near future.

The Ministry of Finance of Russia sent an official letter to the Federal Tax Service explaining the terms of application new form invoices.

The Federal Tax Service approved the formats of documents required for issuing and receiving invoices in electronic form via TCS using an electronic signature.

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SKB Kontur, the developer of Diadoc, a system for exchanging external electronic documents, has released a special application that allows accountants to solve the problem with outdated invoice forms.

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With the entry into force of the Decree, the rules for working with invoices have changed significantly.

The Ministry of Finance of Russia, in a letter dated 07.12.11 No. 03-07-14 / 119, announced that a draft resolution was being approved by the Government of the Russian Federation, which provides for new forms of an invoice, a corrective invoice, a register of received and issued invoices, shopping books and sales books. It is expected that the document will come into force on January 1, 2012.

ASTANA, November 4 - IA Novosti-Kazakhstan. The phased introduction of electronic invoices from 2012 will allow Kazakh businesses to save at least five billion tenge a year, Deputy Chairman of the Tax Committee of the Ministry of Finance of Kazakhstan Argyn Kypshakov said on Friday.

On October 1, 2011, Law No. 245-FZ came into force regarding corrective invoices. This means that now, if it is necessary to make changes to the invoice, the accountant will need to create a new document - an adjustment. Note that before the changes were made to the original invoice.

IN Russian newspaper Federal Law of July 19, 2011 No. 245-FZ was published, which amends the first and second parts of the Tax Code of the Russian Federation. In particular, this law establishes the right of companies to issue corrective invoices.

formalized single standard documents and automation of the process (that is, the maximum elimination of the "human factor") will help taxpayers reduce the number of errors and, as a result, avoid the risk of additional taxes. We analyzed the mistakes that are made when preparing and issuing invoices, and identified those that can be forgotten if the company switches to electronic documents.

The south of Russia is a point of huge potential growth of electronic document management systems (EDMS): the volume of their implementation in our region is still only a few percent. Legislation contributes to the development of EDMS in business, and government agencies are already simply obliged to use only them

The primary document, drawn up in electronic form and signed with an electronic digital signature, may be a document confirming the taxpayer's expenses.

Rossiyskaya Gazeta published Federal Law No. 235-FZ of July 19, 2011, which amends the first and second parts of the Tax Code of the Russian Federation. In particular, this law establishes the right of companies to issue corrective invoices.

Most likely, electronic invoices will appear in the third quarter of this year. Sergey RAZGULIN, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia, spoke about what changes in invoices will affect taxpayers.

Until recently, only paper form was established for invoices. However, Russian companies will soon be able to issue and receive invoices electronically. Such an opportunity will appear as soon as officials approve the corresponding electronic format of the document. Let's figure out how the exchange of invoices in digital form will take place.

Federal Tax Service letter of 22.06.2011 No. ED-4−3/ [email protected] sent to the tax authorities for information and use in their work a copy of the order of the Ministry of Finance dated April 25, 2011 No. 50n on approval of the Procedure for issuing and receiving invoices in electronic form by TCS using EDS.

Business knows firsthand about electronic documents. Many enterprises have long used internal EDMS to simplify the work with documents within the company. However, the process of exchanging electronic documents has long overcome the boundaries of individual enterprises and has grown into a much larger phenomenon. Now Russian companies have received the legislative right to use electronic legally significant documents in external document management - when working with customers and suppliers. Contracts, invoices, certificates of completion, etc. can be signed with an electronic signature and sent to counterparties via the Internet, excluding mail and couriers.

The German Ministry of Finance has decided to simplify the legislation on electronic invoices from July 1 this year.

Recently, the order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / [email protected], which determines the procedure for providing documents at the request of the inspection as part of a tax audit. In practice, it will be possible to send at least some electronic documents to the inspection no earlier than the end of 2011. However, it is already possible to exchange electronic primary data with counterparties without duplicating it on paper.

According to our information, the draft order of the Ministry of Finance of Russia, which approves the Procedure for the exchange of electronic invoices, should soon be registered with the Ministry of Justice of Russia. According to the project, sellers and buyers will send electronic invoices to each other through a document management operator.

The first quarter of 2011 was very successful for the Estonian Postal Service Electronic Invoicing Center. Compared to the same period last year, turnover in this area increased by almost 300%.

With the entry into force of the new law "On EDS", we can expect the active use of digital signatures by citizens. Including, for receiving public services in electronic form

Will tax inspectorates during inspections ask for originals in paper form, is it worth having mandatory paper copies in addition to electronic documents, how to technically submit electronic documents at the request of the inspection? Such questions primarily arise among Russian taxpayers when it comes to digital document management. Diadoc experts answer these questions.

Last Friday, March 25, 2011, the State Duma of the Russian Federation approved in the last reading the draft Federal Law "On Electronic Signature".

March 24, 2011 was held a round table " Actual problems electronic interaction of tax authorities with taxpayers”.

On March 21, a meeting was held on the introduction of electronic invoices in Russia

In 2010, the subjects of the Ural Federal District began to more actively move from theory on the topic of electronic public services to practice. The first services began to appear, allowing to solve the problems of citizens remotely. However, as experts note, the main obstacle in the development of electronic public services is the state itself.

A number of changes regarding the use of invoices have come into force in Russia. 229-FZ officially recognized them in electronic format, canceling the wording that had been in force until that time about the legality of only the paper version of this document. As a result, the electronic invoice logically completed the list of documents used by all Russian companies to document their business transactions.

On October 13, the 6th European Summit, the largest annual event on electronic invoices and other electronic documents (EXPP Summit), ended in Germany.

Interesting results were shown by the poll "Electronic exchange of invoices", conducted this autumn among the readers of PC Week / RE. As follows from its results (see Chart 1), almost all of our respondents (over 94%) were more or less interested in the news that electronic exchange of invoices was finally allowed in Russia.

Interview with Petr Didenko, Chief Strategic Development Specialist at SKB Kontur

On July 16, the State Duma adopted in the third reading a bill allowing enterprises to exchange invoices electronically via the Internet. Three days later, it was approved by the Federation Council. Now organizations with compatible technical means can send electronic documents to each other by mutual agreement of the parties to the transaction.

Leonid Volkov at the Tver Forum told what e-invoicing is and why it is so popular in the world. And how to make e-invoicing work in Russia.

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