Instructions for installing electronic invoices. Switching to electronic invoices: how to switch

Exchange of documents via the Internet is very convenient for entrepreneurial activity. Modern electronic everyday life includes everything more types of documentation. Today, the exchange of invoices in electronic form, having the same legal force as an analogue of this document drawn up on paper.

Let's consider the advantages of issuing and receiving invoices online, reveal the nuances of this procedure, and talk about the timing and risks of violating them.

Electronic invoice – legal original

An invoice issued (received) in electronic format is not a copy of its printed prototype. Its sending and receipt is an act that has independent legal significance, since this is reflected in the regulatory framework specially created by legislators. It is characterized by the same features as a document in paper form, namely:

• information and details of the organization;
• terms of issuance (currently 5 days);
• mandatory endorsement by management or another person entitled to do so;
• registration in accounting documents (magazine, book of purchases and sales, etc.);
• storage obligation for 4 years (naturally, in the form of a file);
• is the basis for deductions for value added tax.

Evolution of the regulatory framework

The transfer of invoices to the field of electronic document exchange did not happen overnight; this innovation was long-awaited for all entrepreneurs who are VAT payers. Regulatory framework This procedure went through a rather thorny path of several stages:

1. Federal law dated July 27, 2010 No. 229-FZ on amending the paragraph of the Tax Code of the Russian Federation, stating that invoices can now be issued in electronic form (paragraph 2 of clause 1 of Article 169 of the Tax Code of the Russian Federation) under certain conditions.
2. Order of the Ministry of Finance Russian Federation dated April 25, 2011 No. 50n, approving the procedure for issuing and receiving electronic invoices.
3. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, regulating the form of the invoice (main and adjustment) and the features of its completion.
4. Order of the Federal Tax Service of Russia dated January 30, 2012 No. ММВ-7-6/36, which approved documents in electronic format that confirm the sending and receipt of an invoice.
5. Order of the Federal Tax Service of Russia No. ММВ-7-6/138 dated February 28, 2012 fixed the electronic formats of all accounting documents related to invoices (journals for recording their receipt and issuance, books of purchases and sales, additional sheets to these books).

Positive properties of online invoices

Despite the fact that there are a number of pitfalls in exchanging documents over the Internet, there are many more advantages. Let's look at the most obvious ones:

1. Immediacy. It takes time, sometimes considerable time, to exchange paper documents. Extra time You also need to confirm receipt. Electronic information reaches the addressee instantly, be it a counterparty or a regulatory tax authority.
2. Saving. The more documents are converted into electronic form, the more smaller company will spend funds on expenses required for actual document flow: office and courier (postal) costs.
3. Freeing up resources. As a result of exchanging documents over the network, the organization frees up time and financial reserves, which can be used to improve the efficiency of its activities, and ultimately increase profitability.
4. Inerrancy. Although not completely, an electronic invoice to a large extent protects the sender and recipient from annoying errors that can invalidate a paper counterpart and become a reason for refusing a VAT refund.
5. Transparency. No misleading changes can be made to an invoice sent and confirmation received.

Disadvantages of electronic invoice

Against the background of many undeniable positive properties, the shortcomings of the electronic invoice will seem like a very small “fly in the ointment”. They follow precisely from the advantages, since they are their reverse side:

• impossibility of registration “retroactively”;
• availability of all submitted options to tax control;
• VAT deduction can be received a little later than usual, since the day of receipt of the invoice is displayed in real format.

Features of using electronic invoices

An organization is not obliged to use electronic document management, but it has such a right if the other party to the transaction also agrees. The consent of the parties can be expressed in any way, but in any case it must be documented.

IMPORTANT! In addition to the consent (and agreement) of the parties, both companies must have the appropriate technical capabilities for electronic exchange of documents.

The agreement must be concluded with another party providing the exchange of invoices. This document can be presented to the other party to the transaction only with the help of the operator electronic document management(abbreviated as EDO), officially registered with the Federal Tax Service of the Russian Federation (their list is contained on the official website of the Federal Tax Service). The operator is obliged to guarantee:

• control of the file format containing the invoice;
• timely sending of the document to the recipient;
• generation of official documents confirming the date of sending and receiving the invoice;
• independent certification of the dates of sending invoices in various authorities (before partners, Federal Tax Service authorities, in court).

To operate electronic invoices, entrepreneurs will need electronic signature key certificate, issued in the name of the manager or authorized representative, which they must take from the certification center (the list of these centers is on the Federal Tax Service website).

The sequence of actions is regulated by law. For each specific invoice, a separate act of electronic circulation is performed, which means that when sending each document it is necessary to repeat the same algorithm.

Procedure for document exchange participants when issuing an electronic invoice

Let's consider what is done in the process of issuing an invoice via the Internet by the parties to the transaction (it is assumed that they have already received key certificates, an agreement has been concluded with each other and with the operators):

1. Drawing up a document in a format prescribed by the tax authorities (this is done by the seller). To do this, he must either copy it from the accounting program or fill out a form in the special program of the Federal Tax Service operator.
2. Sending the generated document to your operator. It is imperative to wait for the operator’s confirmation of receipt of the file, which will indicate the date and time of the act, which records the act of sending.
3. The seller notifies the operator that he has received his notice.
4. The seller's operator forwards the invoice to the buyer's operator.
5. The buyer's operator sends the file to the other party to the transaction.
6. Upon receipt, the buyer sends a response notification, which will also go through both operators before reaching the counterparty.

PLEASE NOTE! Every document in the electronic circulation process is sealed with an electronic signature, and not just the invoices themselves.

Deadlines for issuance and cost of late

The Federal Tax Service imposes on the seller the obligation to issue an invoice no later than 5 working (calendar) days from the date of the transaction, which may be considered:

• shipment;
• payment to the buyer of an advance or the entire purchase price;
• delivery of goods to the buyer or to the point specified in the contract;
• moment of service provision.

Paper registration of invoices made it possible to correct the date in a situation of lateness, designating it “retroactively.” Electronic format excludes this possibility. However, being late is not so scary; it is not a significant violation that could lead to a refusal to refund VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation). The main thing is that the remaining essential requirements are met:

• the possibility of complete and reliable identification of the seller and buyer;
• indication of the product (service, work);
• confirmation of ownership rights and their transfer as a result of the act of sale;
• accurate cost data affecting the VAT base and amount.

Let us remind you that an electronic invoice, just like its paper version, is the basis for deducting VAT amounts presented by the seller to the buyer (clause 1.2 of the Procedure).

Electronic document management operator

An operator of electronic document management of invoices is an organization that ensures the exchange of invoices drawn up electronically in an established format between the buyer and seller through an electronic document management system for invoices (EDI).

The electronic document management system (EDF) for invoices is automated system(program, web interface), which allows you to create, send and receive invoices compiled electronically in the established format through an electronic invoice document management operator.

The register of trusted EDF operators can be found on the Federal Tax Service website www.nalog.ru (Taxation in the Russian Federation → Submission of tax and financial statements→ Electronic invoices → List of electronic document management operators).

An organization can choose any of them. And it is not at all necessary that the counterparty with whom electronic exchange of invoices is being introduced is serviced by the same operator. The only important thing is that in order to exchange electronic invoices, the parties to the transaction must have compatible technical means (clause 1.3 of the Procedure). This means that they must be compatible across their operators. Therefore, when choosing an EDF operator, you need to find out with which of the other operators it has the technical ability to exchange invoices.

In turn, when concluding an agreement with the operator, the organization must indicate whether it agrees or not to transfer information to another operator (clause “b”, clause 2.1 of the Procedure).

EDI invoice operators, as intermediaries, solve two problems at once.

Firstly, the organization does not need to take care of technical development means for receiving and processing electronic invoices, compatible with the means of the counterparty with which it switches to electronic exchange of invoices. You just need to install the program (use the web interface) provided by the EDF operator.

Secondly, EDI operators generate technological documents that confirm the fact of exchange (dates of dispatch, receipt, etc.) of electronic invoices. And this is important to avoid disputes between the taxpayer and the Federal Tax Service. The tax authorities themselves point to this (letter of the Federal Tax Service of Russia dated April 30, 2015 No. BS-18-6/499@).

Consent of the parties to the transaction

You or your counterparty can confirm your consent to the use of electronic invoices in any form. This could be a specially directed letter or simply the fact that you and your counterparty have included each other in the list of counterparties in the EDI system (letter of the Ministry of Finance of Russia dated August 1, 2011 No. 03-07-09/26).

Seller's actions

To issue an electronic invoice, within five calendar days after shipment or receipt of an advance payment (clause 2.4 of the Procedure), the seller must:

• draw up an electronic invoice in the established format and sign it with an electronic signature;
• send the buyer an invoice file via TKS through an EDI operator.

Next, the seller will receive confirmation from the EDF operator indicating the date and time of receipt of the invoice file. In response to this confirmation, no later than the next business day, he must send a notice that the confirmation has been received.

According to the Procedure, after receiving this confirmation from the EDF operator, the invoice is already considered issued (clause 2.7 of the Procedure). Sending by the buyer a notice of receipt of an invoice via TKS through the EDI operator is only the subject of an agreement between the parties to the transaction (clause 2.9 of the Procedure). This is not required.

An electronic invoice issued to the buyer cannot be duplicated on paper. But if there is a need, for example, in case of a technical failure with the EDF operator, you can issue the buyer a paper invoice instead of an electronic invoice (clause 2.20 of the Procedure).

In the sales book, the electronic invoice is registered in general procedure in the quarter in which the date of shipment of goods or receipt of an advance falls (clause 2 of the Rules for maintaining a sales book (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137), letter of the Federal Tax Service of Russia dated June 17, 2013 No. ED-4 -3/10769).

Buyer actions

The buyer receives from the EDF operator a file with an electronic invoice and confirmation of its dispatch, indicating its date and time. No later than the next business day, he must send the operator a notice of receipt of confirmation.

This should be done only if there is such an agreement with the seller (clauses 2.9, 2.12 of the Procedure).

In the purchase book, an electronic invoice is also registered in accordance with the general procedure (clause 1.11 of the Procedure).

Electronic document flow when exchanging invoices is carried out for each invoice separately.

How to fix an electronic invoice

To correct an electronic invoice, the buyer, through the EDF operator, sends a notification to the seller to clarify the invoice.

Having received the notification, the seller corrects the errors indicated in it and sends a corrected electronic invoice to the buyer through the EDI operator (clause 1.12 of the Procedure).

The procedure for further actions by the parties is similar to that used when sending the initial invoice.

By the way, according to the Ministry of Finance, if an electronic invoice is issued, an adjustment to it can be drawn up on paper (letter dated February 7, 2018 No. 03-07-09/7269).

How to combine paper and electronic invoices

Paper and electronic invoices are recorded in the purchase and sales ledgers in general chronological order.

When issuing an invoice electronically, the taxpayer enters the date of receipt of the invoice file to the EDF operator from the seller, indicated in the confirmation of this operator. Upon receipt - the date the seller’s invoice file was sent to the buyer by the EDF operator, reflected in the operator’s confirmation (letter of the Federal Tax Service of Russia dated May 7, 2014 No. GD-4-3/8815).

The Tax Code of the Russian Federation allows issuing invoices not only in paper form, but also electronically. Counterparties decide for themselves how they will exchange documents. The right to use electronic documentation to send input for deduction is enshrined in the ninth paragraph of the one hundred and sixty-ninth article of the Tax Code of the Russian Federation.

How profitable and convenient is this?

Electronic invoices are convenient for both parties. The seller does not need to deliver a paper document to the client, wasting his time and money, and the buyer receives required document timely.

In electronic form it is easier to make changes to invoices, correct, adjust the document. The revised invoice form is sent to the buyer at as soon as possible. Electronic transactions can occur almost instantly, which is a significant advantage for the parties.

However, there are also disadvantages to the electronic exchange of invoices. The parties need to spend money on obtaining an enhanced qualified electronic signature. Prepare technically for receiving and transmitting electronic documentation, enter into an agreement with an intermediary who will undertake the exchange procedure, and pay for his services.

Changes 2016

Since April 2016, Order of the Ministry of Finance No. 174n dated November 10, 2015 came into force, which established new rules for the procedure for exchanging electronic invoices.

This document determined the procedure for each participant in electronic document flow: seller, buyer and Operator.

Current forms of electronic invoices were approved by Order No. ММВ-7-6/93@ dated 03/04/15. This order of the Federal Tax Service approved not only the electronic form of the standard invoice, but also its adjustment form.

How to switch to electronic invoices?

If two subjects economic relations decide to issue and receive invoices electronically, you must complete the following steps:

1. Agree on this in writing;
2. Prepare technically for receiving and transmitting electronic invoices;
3. Obtain an enhanced qualified electronic signature (ECES);
4. Select a suitable intermediary – Electronic Document Management Operator;
5. Fill out and submit an application to connect to the Operator’s services;
6. Conclude an agreement with the Operator;
7. Receive from the Operator the necessary data for connection - access parameters, identifier.

Sample agreement

Two economic entities – the supplier and the client – ​​must agree on the electronic exchange of invoices. Electronic documentation should completely replace paper documentation. It is better to agree not verbally, but in writing, so that in the future you do not have to solve problems related to the dissatisfaction of one of the parties.

The parties should sign an agreement to participate in electronic document management when transmitting invoices. The content of this agreement is drawn up in free form, and the following points must be indicated:

• Name of the form;
• Date and place of compilation;
• Details of the parties;
• Confirmation that the parties will exchange invoices electronically;
• An indication that the requirement of Order No. 174n regarding the signing of UKEP documents must be fulfilled;
• Links to legislative documents establishing the procedure for interaction between parties in electronic document management;
• Day of entry into force of the agreement;
• Duration of the agreement;
• Signatures of the parties, seals.

The text is drawn up in free form; for example, we suggest downloading the agreement template below.

Agreement on the exchange of electronic invoices sample - .

Obtaining UKEP

Order No. 174n determined that it is necessary to sign invoices, notifications, notifications generated during electronic exchange with an enhanced qualified electronic signature.

To be able to fulfill this requirement of the Ministry of Finance, you should contact specialized companies that can create keys electronic signatures and issue qualified certificates for them. Here you need to focus on Federal Law No. 63-FZ of April 6, 2011.

Usually the invoice is signed not only by the manager, but also chief accountant(if he is in the company), as well as other employees. All persons should obtain a UKEP. In addition, you need to issue a power of attorney that will allow company representatives to sign electronic documentation. A power of attorney can be replaced by an administrative document, for example, an order.

Selecting an Electronic Document Management Operator and concluding an agreement with him

The choice is quite large; the parties can choose more than one Operator and conclude a cooperation agreement with each.

Each participant (buyer and supplier) must complete an application and submit it to the operator. As a rule, Operators offer ready-made application forms with fields to fill out; all that remains is to fill them out and submit them at the destination. The application contains basic information about the economic entity, its details and expresses the desire to connect to the electronic exchange of invoices through telecommunication channels.

After the connection agreement is signed, the Operator provides the necessary data, on the basis of which the participant prepares its technical means for receiving and transmitting electronic documentation. The operator is given a period of 3 days from the date of submission of the application, during which he must transfer the connection data.

Information that the parties will exchange electronic options invoices are submitted to the tax authority, this task falls on the Operator; the buyer and seller do not need to take any action.

Procedure for exchange of electronic documentation

The detailed procedure for exchanging electronic invoices is prescribed in Order No. 174n. The actions of each party during the initial submission of the invoice, its correction, and the submission of an adjustment document are determined.

Previously, when the buyer received a file with an electronic invoice, he had to issue a notice of the completion of this event. A new order from April 2016 abolished this obligation for the buyer. Notice is sent only if both parties have agreed on this point and determined that the document is necessary.

Features of the electronic exchange procedure:

• Each generated document is certified by UKEP;
• Each participant in electronic relations needs to check files upon admission;
• All completed documentation must be stored electronically;
• Each action must be confirmed by the execution of the Operator’s confirmation;
• For each confirmation, the buyer and seller must send notice that they have received the confirmation;
• Notification of receipt of an invoice to the buyer is issued at the request of the parties;
• Each individual invoice must be sent separately.

Correction of electronic invoices

Electronic document management allows you to quickly correct technical errors in invoices. Depending on the type of error, either a corrected or corrective document is applied.

If the error is technical (typo, incorrect calculation), then the document is corrected, and the buyer sends a notification to the seller through the Operator about the need to change the invoice. The seller generates another identical invoice, indicates the number and date of correction, and transmits the finished form to the buyer through the Operator.

If the error is associated with an incorrect indication of the price, quantity, VAT rate, the amount of VAT itself due to surpluses, shortages during delivery, or an agreed price change, then an adjustment invoice should be issued - independent document, which is a supplement to the main document. The adjustment document is sent through the Operator in the same way as a regular one.

Based on paragraph 1 of Article 169 Tax Code Russian Federation for the use of electronic invoices, the exchange of electronic invoices is possible only if four conditions are met:

• there is mutual consent of the parties to the transaction;
• invoices are prepared in accordance with the established format;
• invoices are signed with a stronger signature qualified signature;
• the parties have compatible technical means and capabilities to receive and process these invoices in the prescribed manner.

Some more conditions can be found in the Procedure for issuing and receiving invoices in electronic form via telecommunication channels (TCC) (hereinafter referred to as the Procedure). Moreover, from April 1, a new procedure, approved by Order of the Ministry of Finance dated November 10, 2015 No. 174n, has been in effect. However, it differs slightly from the previously used procedure, so we’ll talk about the changes as we go.

According to clause 1.3 of the Procedure, the exchange of electronic invoices is only possible via TKS through an electronic document management operator.

What does this mean in practice?

Electronic signature and format

According to paragraph 6 of Article 169 of the Tax Code of the Russian Federation, an electronic invoice must be signed with an enhanced qualified signature of the head of the organization or a person authorized by him to sign invoices. From April 1, 2016, the Procedure also complies with this requirement: previously it simply spoke about electronic digital signature.

Please note

The format of the electronic invoice is established by order of the Federal Tax Service dated March 4, 2015 No. ММВ-7-6/93@. Only an electronic invoice drawn up in this format and signed with an enhanced qualified signature can serve as the basis for the buyer to deduct “input” VAT. And only such electronic invoices can be sent to the Federal Tax Service at its request via TKS (letter from the Ministry of Finance dated November 13, 2015 No. 03-02-08/65721, Federal Tax Service dated February 9, 2016 No. ED-4-2/1984@, dated September 7. 2015 No. ED-4-2/15669).

There is no need to print out such an electronic invoice either for submission to the Federal Tax Service or for storage for a specified period (clause 1.13 of the Procedure, letter of the Ministry of Finance dated January 13, 2016 No. 03-03-06/1/259).

Electronic document management operator and tool compatibility

Operator of electronic document management of invoices is an organization that ensures the exchange of invoices drawn up electronically in the established format between the buyer and seller through the electronic document management system of invoices.

Electronic document management system (EDF) for invoices is an automated system (program, web interface) that allows you to create, send and receive invoices compiled electronically in the established format through an electronic document management system for invoices.

The register of trusted e-document flow operators can be found on the Federal Tax Service website www.nalog.ru (Taxation in the Russian Federation – Submission of tax and accounting reports – Electronic invoices – List of electronic document management operators).

An organization can choose any of them. And it is not at all necessary that the counterparty with whom electronic exchange of invoices is being introduced is serviced by the same operator. However, it should be remembered that in order to exchange electronic invoices, the parties to the transaction must have compatible technical means (clause 1.3 of the Procedure). This means that they must be compatible across their operators. Therefore, when choosing an EDF operator, you should find out with which of the other operators it has the technical ability to exchange invoices.

In turn new Order provides that when concluding an agreement with an operator, an organization must, among other things, indicate whether it agrees or not to transfer information to another operator (subclause “b” of clause 2.1 of the Procedure).

Of course, it would be much easier if buyers and sellers could exchange invoices electronically directly with each other without intermediaries. However, EDI invoice operators solve two problems at once.

Please note

The electronic signature of the chief accountant is not required for issuing electronic invoices (Clause 6, Article 169 of the Tax Code of the Russian Federation).

Firstly, the organization does not need to independently worry about the technical development of tools for receiving and processing electronic invoices that are compatible with the means of each counterparty with which it switches to electronic exchange of invoices. You just need to install the program (use the web interface) provided by the EDF operator.

Secondly, EDI operators generate technological documents that confirm the fact of exchange (dates of dispatch, receipt, etc.) of electronic invoices, which is undoubtedly important for eliminating disputes between the taxpayer and the Federal Tax Service. The tax authorities themselves point to this (letter of the Federal Tax Service dated April 30, 2015 No. BS-18-6/499@).

Consent of the parties to the transaction

You or your counterparty can confirm your consent to the use of electronic invoices in any form. This could be a specially directed letter or simply the fact that you and your counterparty have included each other in the list of counterparties in the EDI system (letter of the Ministry of Finance dated 08/01/2011 No. 03-07-09/26).

Seller's actions

To issue an electronic invoice within five calendar days after shipment or receipt of an advance payment (clause 2.4 of the Procedure), the seller must:

• draw up an electronic invoice in the established format and sign it with an electronic signature;
• send the buyer an invoice file via TKS through an EDI operator.

Next, he will receive a confirmation from the EDF operator indicating the date and time of receipt of the invoice file, in response to which he must send a notification no later than the next business day that the confirmation has been received. According to the new Procedure, after receiving this confirmation from the EDF operator, the invoice is already considered issued (clause 2.7 of the Procedure). Previously, the seller had to wait until the buyer was notified that the invoice file had been received. Although the previous procedure provided that the date of issuance of an electronic invoice is considered to be the date of receipt of its file by the EDF operator, indicated in the operator’s confirmation (clause 1.10 of the Procedure).

Now, sending the buyer a notice of receipt of an invoice via TKS through the EDI operator is only a subject of agreement between the parties to the transaction (clause 2.9 of the Procedure). This is not necessarily required.

An electronic invoice issued to the buyer cannot be duplicated on paper. But if there is a need, for example, in case of a technical failure with the EDF operator, you can issue the buyer a paper invoice instead of an electronic invoice (clause 2.20 of the Procedure).

In the sales book, an electronic invoice is registered in the general manner in the quarter in which the date of shipment of goods or receipt of an advance payment falls (clause 2 of the Rules for maintaining the sales book, letter of the Federal Tax Service dated June 17, 2013 No. ED-4-3/10769).

Buyer actions

The buyer receives from the EDF operator a file with an electronic invoice and confirmation of its dispatch, indicating its date and time. No later than the next business day, he must send the operator a notice of receipt of confirmation. It is necessary to send a notification to the seller through the EDF operator about receipt of the invoice file only if there is such an agreement with the seller (clauses 2.9, 2.12 of the Procedure).

In the book, the electronic invoice is also registered in accordance with the general procedure (clause 1.11 of the Procedure).

Electronic document flow when exchanging invoices is carried out for each invoice separately.

How to fix

To correct an electronic invoice, the buyer, through the EDF operator, sends a notification to the seller to clarify the invoice. Having received the notification, the seller corrects the errors indicated in it and sends a corrected electronic invoice to the buyer through the EDI operator (clause 1.12 of the Procedure). The procedure for further actions by the parties is identical to that used when sending the initial invoice.

How to combine paper and electronic invoices

It is unlikely that it will be possible to switch to electronic exchange of invoices with all counterparties at once. And with someone it may not be possible to agree on this at all. There's nothing wrong with that. Paper and electronic invoices are recorded in the purchase and sales ledgers in general chronological order. When issuing an invoice electronically, the taxpayer enters the date of receipt of the invoice file to the EDF operator from the seller, indicated in the confirmation of this operator. Upon receipt – the date the seller’s invoice file was sent to the buyer by the EDF operator, reflected in the operator’s confirmation (Letter of the Federal Tax Service dated 05/07/2014 No. ГД-4-3/8815).

So the exchange of electronic invoices can first be tested on one of the counterparties, and then negotiate with the others.

It is much easier to introduce new rules and get used to them, moving gradually, slowly.

Editorial Board "PB"Oksana Dobrova

Practical accounting

On June 3, the Procedure for issuing and receiving invoices in electronic form came into force. It specifies the rules for issuing and exchanging electronic invoices, as well as the procedure for making corrections. Details are in the article.

When can you use electronic document management?

The ability to issue electronic invoices is provided for in Article 169 of the Tax Code of the Russian Federation. This requires mutual consent of the parties to the transaction, as well as the availability of compatible technical means and capabilities.

The exchange is carried out in accordance with the Procedure for issuing and receiving invoices in electronic form... (approved by Order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n; hereinafter referred to as the Procedure). But in practice, such an exchange will be possible after the Federal Tax Service of Russia approves the formats of the invoice, the journal of received and issued invoices, purchase books and sales books in electronic form.

Invoice

Of course, an electronic invoice is primarily necessary for the buyer to accept value added tax as a deduction. It follows from clause 1.2 of the Procedure that a deduction on an invoice is possible if it:

Created electronically in an approved format;

Signed with an electronic digital signature of the seller;

Issued and received via telecommunication channels in accordance with the Procedure.

Such invoices can be issued not only by sellers, but also by tax agents specified in Article 161 of the Tax Code of the Russian Federation. They can be exhibited by commission agents, agents acting in the interests of the principal, who sell or purchase goods on their own behalf.

Agreement of the parties

So, invoices are drawn up electronically by mutual agreement of the parties to the transaction, subject to the availability of technical capabilities in accordance with the Procedure. This is stated in paragraph 1.4 of the Procedure.

Let us note that it is advisable to record the agreement on such an exchange in the agreement between the parties. In this case, the refusal of one of the parties to the transaction cannot be considered as an evasion from concluding a contract. After all, the exchange of electronic invoices is a right, not an obligation, of the interested party.

The exchange of invoices takes place with the participation of electronic document management operators (clause 1.3 of the Procedure). Moreover, document flow can pass through either one or several operators.

In the latter case, they must have compatible technical means for receiving and transmitting invoices in accordance with the approved format and Procedure.

Exchange is permitted subject to the mandatory use of certified cryptographic information protection tools. They must allow identification of the owner of the signing key certificate, as well as establish the absence of distortion of information (clause 1.6 of the Procedure). In addition, these tools must be compatible with the cryptographic information protection tools used by the Federal Tax Service of Russia.

You can issue and receive invoices electronically in encrypted or unencrypted form (clause 1.7 of the Procedure). Document flow is carried out for each invoice separately (clause 1.9 of the Procedure). The date the document is issued to the buyer is the day the operator receives the invoice file from the seller (the date is indicated by the operator in the confirmation).

In this case, the invoice is considered issued if the seller has received:

Corresponding confirmation from the operator;

Notice from the buyer about receipt of the invoice (the notice is sent by the operator, it must be signed with the buyer’s electronic digital signature).

In turn, the moment the buyer receives an invoice is the date when the operator sends him an invoice file from the seller (the operator indicates the date in the confirmation).

In this case, the invoice is considered received by the buyer if he has received the corresponding confirmation from the operator and if there is a notification from the buyer about receipt of the invoice (it must be signed with an electronic digital signature and confirmed by the operator).

Procedures for exchanging electronic invoices

The exchange of invoices in electronic form is specified in Section II of the Procedure.

Preparation for document flow

So, a document flow participant (seller or buyer) needs, firstly, to obtain signature key certificates from the head of the organization or other persons authorized to do so by order (other administrative document) or power of attorney.

>|Signature key certificates for participants in electronic document flow are issued by organizations (certification authorities) that issue them for use in information systems general use. At the same time, they must be part of the network of trusted certification centers of the Federal Tax Service of Russia (clause 1.8 of the Procedure).|<

Secondly, it is necessary to complete and submit to the operator an application for the organization’s participation in the electronic document management of invoices via telecommunication channels.

The application shall indicate the following credentials:

Full name of the participant (for individual entrepreneur- last name, first name, patronymic);

Location of the participant (for an individual entrepreneur - place of residence);

participant's TIN;

Information about the owners of the received signature key certificates and details of the signature key certificate;

Participant's contact details;

Information about the tax authority with which the participant is registered.

Thirdly, it is necessary to obtain from the operator the identifier of the participant in the electronic document flow, access details and other data necessary to connect to such a document flow.

This procedure is provided for in clause 2.1 of the Procedure.

Seller's responsibilities

The sequence of actions of the seller when issuing an invoice to the buyer in electronic form is given in paragraph 2.4 of the Procedure. So, the seller consistently:

1) generates an invoice electronically in accordance with the approved requirements and format;

2) checks the validity of the seller’s electronic digital signature;

3) signs the invoice with the electronic digital signature of the seller;

4) if necessary, encrypts the invoice;

6) keeps the signed invoice.

Verifies the authenticity of the operator’s electronic digital signature;

Generates a notification of receipt of operator confirmation;

Signs the notice with the electronic digital signature of the seller and sends it to the operator;

Saves the operator's signed confirmation and the signed notification of receipt of this confirmation in electronic form.

Buyer's responsibilities

Clause 2.9 of the Procedure determines that upon receipt of an invoice file in electronic form from the seller, the buyer must no later than the next business day:

1) verify the authenticity of the seller’s electronic digital signature;

2) generate a notice of receipt of an invoice;

3) sign the notice of receipt of the invoice with the buyer’s electronic digital signature;

In addition, the buyer must check the received invoice for compliance with the approved requirements and format, as well as the presence and correctness of filling in the invoice details (clause 2.15 of the Procedure). And when the operator receives confirmation of the date of sending the notice of receipt of the invoice, then no later than the next business day you need to perform actions similar to those provided for the seller in clause 2.7 of the Procedure (clause 2.13 of the Procedure).

If the invoice needs to be adjusted

Upon receipt of the invoice, the buyer may identify any shortcomings that need to be corrected.

To make corrections to the invoice, the buyer sends a notification to the seller through the operator to clarify the invoice (clause 1.12 of the Procedure).

The algorithm of actions in this case will be as follows:

1) a notification about clarification of the invoice is generated;

2) the notification is signed with the buyer’s electronic digital signature;

3) if necessary, the notification is encrypted;

5) upon completion of the procedure, the signed notification of clarification of the invoice in electronic form should be saved.

The operator, upon receiving a notification from the buyer to clarify the invoice no later than the next business day, sends it to the seller (clause 2.16 of the Procedure).

Having received a notification from the buyer to clarify the invoice, the seller must correct the errors indicated in it and send the buyer a corrected invoice in electronic form (clause 1.12 of the Procedure).

To do this, no later than the next business day, the seller needs:

1) verify the authenticity of the buyer’s electronic digital signature;

2) generate a notice of receipt of a notification to clarify the invoice;

3) sign the notice with an electronic signature;

Please note: participants in electronic document management must ensure the storage of documents signed with an electronic digital signature. But this applies only to those documents, the preparation and presentation of which are provided for by the Procedure.

Together with the documents, you need to store the signature key certificate used to generate the electronic digital signature of these documents.

The retention period is the same as that established for storing invoices. This is stated in paragraph 1.13 of the Procedure.

If difficulties arise during the document flow process

The Procedure also discusses the algorithm of actions of the parties in the event that certain problems arise.

For example, if the seller has not received deadline confirmation (which indicates the date and time of receipt of the invoice file), then he must inform the operator about this.

The same should be done if the seller does not receive a notification from the buyer about receipt of the invoice (clause 2.20 of the Procedure).

It may happen that the buyer does not receive the invoice on time. In this case, he must inform the seller about this. If the seller sent the invoice and can confirm the sending of the file, then you should then contact the operator and notify him of the current situation.

And if the seller has confirmation from the operator that the invoice file has been received, the seller and (or) buyer inform the operator(s) of this fact. In this case, the seller re-sends the previously drawn up invoice without changing its details. This is stated in paragraph 2.21 of the Procedure.

>|If on the date of re-sending a previously drawn up invoice there is a need to make changes to it, then the buyer is sent an invoice with corrected details (clause 2.21 of the Procedure).|<