Electronic invoices technical support. How to certify an electronic invoice. Services and systems for the exchange of electronic documents and invoices - an overview

The event that many VAT payers have been waiting for has finally come true - by Order of the Federal Tax Service of Russia dated 05.03.2012 No. ММВ-7-6 / [email protected] 1 approved electronic formats of invoices. Now companies have the opportunity not only to exchange electronic invoices (including correction ones) with counterparties, but also to submit them to the tax authorities through TCS channels. In this article, we will consider both positive and negative sides this way of exchanging documents (let's just make a reservation that there are much more advantages).

The legislative framework

So, the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected], in fact, completed the formation regulatory framework to launch electronic document management used in VAT calculations. Now, in order for this method of document exchange to fully work in practice, only certain efforts are needed on the part of companies and their counterparties.

The first step on this path was Federal Law No. 229-FZ of July 27, 2010, which amended the Tax Code to provide taxpayers with the opportunity to issue invoices for in electronic format... As par. 2 p. 1 art. 169 of the Tax Code of the Russian Federation, the invoice can be issued by the VAT payer in electronic form. It also indicates the conditions, the observance of which allows the taxpayer to realize this opportunity (we will talk more about them a little later).

After some time, the Order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n approved the Procedure for issuing and receiving electronic invoices (hereinafter referred to as the Procedure).

The very form of the invoice, including the corrective invoice, and the rules for filling it out, which are currently applied, were approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The last in a series of regulations on this issue was the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected], approved the electronic formats (developed in accordance with the forms of these documents approved by the Decree of the Government of the Russian Federation No. 1137):

invoices (including correction ones);
accounting logs of received and issued invoices;
books of purchases and sales, as well as additional sheets to them.

It should be added here that a month earlier, by Order of the Federal Tax Service of Russia dated January 30, 2012 No. ММВ-7-6 / [email protected] electronic formats of documents were approved, confirming the facts of sending and receiving electronic invoices by exchange participants.

Electronic invoices: benefits

A definite plus electronic document management is its efficiency. If earlier it took considerable time (days, or even weeks) to send original (paper) documents to a counterparty located in another region, now it will take the company literally a few minutes. Moreover, the counterparty, according to the rules of electronic document management, must promptly (which is also important) notify of the receipt of an electronic document. It is now possible to send electronic invoices via TCS channels to inspectors, which also greatly simplifies the procedure for carrying out tax control measures.

In addition, the exchange of electronic invoices and other documents will allow companies to go paperless, which, in turn, will lead to a decrease in at least two cost items - office and postage costs. Indeed, in this case, the company will not have to draw up a large number of paper invoices and spend money on their delivery (transfer) to counterparties by mail or courier. In addition, the use of electronic document management will allow the company to optimize its internal workflow and improve the quality of management, which ultimately cannot but affect the profitability of its business.

In addition to the obvious economic and temporary benefits that VAT payers can derive from the exchange of electronic documents, there is another important factor that testifies to the indisputable advantage this method exchange of documents. It will allow avoiding a number of mistakes made in the preparation of invoices, which often become the reason for refusal to deduct the "input" VAT to the payer. But, before analyzing these errors, let's say a few words directly about the organization of the exchange process itself.

Electronic invoice: exchange process

The decision - whether or not to switch to electronic document management - should be made by the company itself, such a transition is not an obligation. As emphasized in the Letter of the Ministry of Finance of Russia dated 01.08.2011 No. 03-07-09 / 26, used in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the wording "by mutual agreement of the parties to the transaction" means the voluntary use of the electronic form of drawing up and issuing an invoice. In other words, in the event of a positive decision, the company must agree on the specified moment with its counterparties, to whom it plans to send invoices via TCS. At the same time, the Tax Code does not regulate the way of expressing mutual consent of the parties to transactions for the preparation of invoices in electronic form. Consequently, such consent may be formalized taking into account the applicable entrepreneurial activity rules, customs of business turnover, that is, through the exchange of relevant documents, from which the expression of the will of the parties on this issue clearly follows.

But this is not the only agreement that must be formalized by a company that decides to become a participant in the exchange of electronic documents. There is also a third participant in the process - the operator, without whom the exchange of electronic invoices is impossible (clause 1.3 of the Procedure). The parties participating in the exchange of electronic documents have the right to conclude an agreement both with one operator and with different ones (that is, there can be two intermediaries in the exchange process - the seller's operator and the buyer's operator). In any case, for the successful exchange of electronic invoices, it is necessary that operators and exchange participants have compatible technical means and capabilities for receiving and processing information (this condition is spelled out in clause 1 of article 169 of the Tax Code of the Russian Federation). Undoubtedly, the company needs to clarify this issue in advance, otherwise the exchange may simply not take place.

Obviously, the possibilities of electronic document management will continue to expand. For example, in the Letter of the Ministry of Finance of Russia dated January 11, 2012 No. 03-02-07 / 1-2, it is emphasized that the primary document, drawn up in electronic form and signed by an electronic signature, is a full-fledged document confirming the expenses incurred by the taxpayer. This conclusion of officials is justified by Art. 6 Federal law No. 63-FZ. It, in particular, says that the information in electronic form signed by a qualified electronic signature is recognized as an electronic document equivalent to a paper document. We add that in the new Law on Accounting 4, which will come into force on January 1, 2013, there are no more requirements for the use of officially approved forms of primary documents. Only the required details remain, they are given in clause 1 of Art. 9. And in paragraph 5 of this article it is expressly allowed to use when signing the primary accounting records EP. At the same time, the obligation to make a paper copy of an electronic document at the request of the counterparty has been preserved (it is determined by clause 6 of article 9 of the named law 5). However, one cannot count on the fact that the process of introducing electronic document management will be simple and quick. The reason for this is both the shortcomings (lack) of the technical base of the counterparties (and operators) and certain psychological barriers - the digital format of the document causes some distrust, since it refutes the already established principle regarding the “mandatory presence of a piece of paper”. Therefore, for some time, companies that decided to switch to new format document circulation, apparently, will have to combine electronic technologies and the paper version of the exchange of documents with counterparties.

What problems with VAT deduction can be avoided

Now, as promised earlier, we will analyze what common mistakes in the preparation of invoices can be avoided (within the framework of the implementation of the VAT payer deduction right) if we use electronic invoices.

Invalid specification of required details

In practice, when filling out an invoice (including a corrective one), various errors can be made, however, only some of them are grounds for refusing to deduct VAT to a buyer or seller. According to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, deduction may be refused if errors in the invoice (correction invoice) do not allow the tax authorities to identify the seller or buyer during inspections (Letter of the Ministry of Finance of Russia dated 04.24.2012 No. 03-07-09 / 41). In particular, the invoice must contain the TIN of the seller and the buyer (clause 2 of clause 5 of article 169 of the Tax Code of the Russian Federation). Such mistakes, of course, are not systematic, nevertheless, taxpayers make them. And such errors are often not immediately detected. IN best case they entail (if they are identified by the counterparties themselves) the introduction of corrections in the issued invoices (or their replacement with correctly executed documents), at worst - such errors (if they are detected by the tax authority during tax audit) are fraught with a guaranteed refusal to deduct.

When exchanging electronic invoices, such an error is, in principle, impossible, since when sending a document, the program will check the information specified in it with the Unified State Register of Legal Entities. In addition, the software will not allow sending a document if all the required details (fields) are not filled in it or other errors are made when filling them out. For example, the tax rate is 10%, and the tax is calculated using the 18% rate or the estimated 18/118 rate. When compiling invoices manually, the likelihood of such errors is quite high.

Absence of signatures or their decryption

By general rule the invoice must be signed by the head and the chief accountant of the organization or other authorized persons (clause 6 of article 169 of the Tax Code of the Russian Federation).

Note:

If other authorized persons can also sign the document, this right must be secured by an order or power of attorney on behalf of the company. Chapter 21 of the Tax Code of the Russian Federation does not prohibit specifying additional details (information) in invoices, including the position of the authorized person who signed the corresponding invoice (Letter of the Ministry of Finance of Russia dated 04.23.2012 No. 03-07-09 / 39).

However, the absence of the signature of the chief accountant may deprive the company of the opportunity to apply the deduction (Resolutions of the FAS PO dated 19.05.2011 No. A65-20359 / 2010, FAS SKO dated 09.04.2010 No. A15-2130 / 2008). An exception is the situation when there is no such position in the taxpayer's staff (see Resolution of the FAS VCO dated 12.04.2011 No. A19-11133 / 08). In addition to checking the very fact of the presence of signatures, during checks, the controlling authorities often verify the signatures on the copies of the buyer and the supplier (see, for example, Resolution of the FAS MO dated 10.03.2010 No. KA-A40 / 1521-10).

The situation with the use of facsimile signatures on invoices is also ambiguous - tax authorities often refuse to deduct on such documents, and they are supported by the courts (see, for example, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 27, 2011, No. 4134/11, FAS SZO of 04/11/2012 No. A56-69600 / 2010, FAS VVO dated 11.07.2011 No. A11-4080 / 2010). This is due to the fact that tax legislation does not provide for the possibility of using facsimiles, as a result of which the regulatory authorities consider the presence of facsimiles on the invoice as a violation of clause 6 of Art. 169 of the Tax Code of the Russian Federation. In addition to the above-mentioned decisions, the conclusion about the illegality of such signing of invoices is contained in the Letter of the Ministry of Finance of Russia dated 01.06.2010 No. 03-07-09 / 33. However, in arbitration practice there are still opposite solutions (see, for example, Resolution of the FAS MO dated 07.03.2012 No. A40-128912 / 10-127-739).

It is impossible to make all of the above errors in the electronic invoice. On an electronic document, only one electronic signature- the head of the organization or an authorized person. Such a signature is initially unique for each owner and contains comprehensive information about the person who signed the document - full name, position, which are filled in when issuing an electronic signature to the owner. This information allows you to reliably identify the person who signed the invoice. This means that claims about discrepancies in the signatures of the same authorized person are completely excluded. Moreover, an electronic invoice is drawn up in one copy, although all participants in the electronic document flow have access to it. However, even if there are two copies of the document, the electronic signatures of one owner affixed to them will be absolutely identical.

Electronic document circulation will also allow avoiding claims of regulatory authorities that the document was signed by a person not authorized to perform such actions (in particular, in the absence of an order or power of attorney confirming his authority), since the ES certificate is issued in the name of a person with the appropriate authority. Until now, disputes on this matter are resolved in favor of both taxpayers (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 20.04.2010 No. 18162/09, FAS UO dated 13.02.2012 No. F09-10074 / 11, FAS SZO dated 25.01.2012 No. A05-2340 / 2011, FAS TsO dated 05.08.2011 No. A64-4898 / 2010 6) and tax authorities (resolutions of the FAS PO dated 07.02.2012 No. A55-11080 / 2011, FAS DVO dated 29.08.2011 No. F03-3821 / 2011 7, FAS MO dated 20.05.2011 No. KA-A40 / 4356-11). We add that the outcome of such disputes in court depends on their specific circumstances, as well as on how convincing arguments are presented by each of the parties.

"Late" invoices

In practice, situations often arise when invoices arrive late to the buyer, that is, in the tax period following the period when the goods (works and services) were purchased and capitalized by him. The Tax Code does not currently define (in terms of the period of application of the deduction). The official position of the Ministry of Finance in this regard is as follows: the deduction must be declared in the tax period in which the invoice was actually received. The dates of invoicing and posting of goods (works, services) do not matter in this case (letters dated 03.02.2011 No. 03-07-09 / 02, dated 22.12.2010 No. 03-03-06 / 1/794). The legitimacy of this approach is also confirmed by the arbitration practice, in which the opinion is expressed that the deduction of the "input" tax can be claimed only in the period in which all of the items listed in Art. 172 of the Tax Code of the Russian Federation conditions (see the resolution of the FAS NKO dated April 21, 2011 No. A53-14613 / 2010, FAS MO dated August 24, 2011 No. KA-A41 / 9191-11). For example, in the Definition of the Supreme Arbitration Court of the Russian Federation of 19.07.2010 No. VAS-8735/10, the following point of view is expressed: within the meaning of Art. 171 and 172 of the Tax Code of the Russian Federation, a taxpayer does not have the right to apply a tax deduction until the moment when a set of conditions is met: the receipt of an invoice and acceptance of goods for accounting by him. These events may not coincide in time, but the receipt of the issued invoice not in the tax period in which the operation was performed, but in a later one does not exclude the possibility of applying a tax deduction (see also Resolution of the FAS SKO dated 04.04.2012 No. A20- 246/2011).

In any case, as evidence of the legality of the application of the deduction (especially at the junction of tax periods), the taxpayer has to keep envelopes with the post office stamp, keep journals of incoming correspondence. It is more difficult for a VAT payer to prove his right to a deduction in a disputable situation, if these documents are lost or absent altogether.

The problem of deduction for a "late" invoice is solved quite easily if you use an electronic format of documents. In clause 1.11 of the Procedure, the concept of "date of receipt of the invoice" is introduced - this is the date that the operator fixes in the confirmation, sending an electronic invoice to the buyer. It is she who must be indicated in the logbook of the received invoices, she will be the proof of the moment of receipt of the document. In this case, the invoice is considered received if there is a buyer's notice (signed by the electronic signature) about the receipt of this document, confirmed by the operator.

Late invoicing

Of course, a violation of the established paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, the deadline for issuing an invoice cannot be called a typical reason for the refusal of the tax authority to provide the buyer with a deduction of the “input” tax. but arbitrage practice convinces us that such disputes do occur. Their essence is as follows.

Clause 5 of Art. 169 of the Tax Code of the Russian Federation contains a list of mandatory details that an invoice must contain. Among them, only one date is indicated - the compilation of the invoice (subparagraph 1 of the named item), that is, the date when the document was drawn up or issued 8. And in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation states the need to comply with a five-day period from the date of shipment of goods (performance of work, provision of services) to issue an invoice to the buyer.

The verbs “to compose” and “to exhibit” used in the given norms, being the same root, nevertheless carry a different semantic load, therefore, theoretically, the dates may not coincide. As a result, with paper document flow of invoices, disputes arise about whether the invoice was actually issued (sent) to the recipient within five days.

The Ministry of Finance, in turn, in its Letter dated 09.11.2011 No. 03-07-09 / 39 expressed the opinion that an invoice issued in violation of the five-day period from the date of shipment cannot serve as a proper confirmation of the buyer's right to deduction (see also Letter dated 17.02.2011 No. 03-07-08 / 44). (True, the letters were about the extract of the document until the moment the goods were shipped to the buyer). However, in the Letter of the Ministry of Finance of Russia dated 26.08.2010 No. 03-07-11 / 370, similar conclusions were made without specifying the specific circumstances that led to the violation of the deadline established by paragraph 3 of Art. 168 of the Tax Code of the Russian Federation. This means that the conclusions drawn in the last letter can be considered more universal.

Nevertheless, the available jurisprudence, as a rule, indicates the inconsistency of such arguments. The courts, making a decision in favor of VAT payers, justify it by the fact that violation of the five-day deadline for issuing an invoice is not indicated in paragraph 2 of Art. 169 of the Tax Code of the Russian Federation as a basis for refusal to deduct the "input" tax (see, for example, the resolution of the FAS PO dated 08.09.2010 No. A55-14066 / 2009, FAS SKO dated 24.08.2009 No. A53-19676 / 2008-С5-23 nine).

Despite the fact that judicial practice on this issue is mostly in favor of taxpayers, the use of electronic documents will avoid such problems altogether. So, in clause 1.10 of the Procedure, it is determined that the date of issuing an electronic invoice is the day of receipt of the invoice file to the operator of the electronic document flow. That is, the date of preparation is indicated in the details of the electronic invoice, and the date of issue is determined and entered into the journal based on the information specified in the confirmation of the operator through which the document was sent. In this case, an invoice is considered issued if the seller received a confirmation from the operator and a notification from the buyer about the receipt of the file with the invoice.

As for paper processing of invoices, the VAT payer can also minimize the above risks if he uses the explanations given in the Letter of the Ministry of Finance of Russia dated May 16, 2012 No. 03-07-09 / 57. In it, in particular, officials recommend in the column "Issue Date" in the register of invoices 10 to indicate the date of the invoice.

Correcting an invoice

As you know, an invoice is drawn up (in paper form) in two copies: one for the buyer, the other for the seller. Both have the same legal force and are a supporting document of the fact of the transaction for each of its parties. Both copies, of course, must be identical. That is, the invoice on which the buyer claims VAT for deduction must fully correspond to the invoice on the basis of which the seller charges tax to the budget (letters of the Federal Tax Service for Moscow dated 30.01.2008 No. 19-11 / 007720, dated 14.06. 2007 No. 19-11 / 055846).

Nevertheless, practice shows that the information indicated in them may differ. If the copies of the invoices of the seller and the buyer are not identical due to corrections made by one of the parties to the transaction, tax authorities may refuse to deduct, however, only in the case of correcting the information that para. 2 p. 2 art. 169 of the Tax Code of the Russian Federation are indicated as grounds for refusing a deduction (for example, discrepancies in the name of the product, its value, tax rate). If the discrepancies are insignificant, the courts see no reason to deny the deduction of the “input” tax. As emphasized in the Resolution of the FAS MO dated 09.03.2010 No. KA-A40 / 1449-10, the current tax legislation does not establish the obligations of the taxpayer and does not provide him with the opportunity to check the correctness of the copy of the invoice remaining with the counterparty.

Thus, if corrections are made, then in both copies (Letter of the Ministry of Finance of Russia dated 20.08.2010 No. 03-07-11 / 359). However, in this case, the VAT payer is not guaranteed the absence of disputes with the controllers, since another question arises: in what tax period should the deduction be applied on the corrected invoice?

The Ministry of Finance insists that the buyer's right to deduct input VAT arises only in the tax period when the corrected (paper) invoice was received. At the same time, officials believe that any correction in the invoice should be carried out through the procedure for canceling it and additional sheets of the purchase book (letters of the Ministry of Finance of Russia dated July 26, 2011 No. 03-07-11 / 196, dated November 13, 2010 No. 03-07-11 / 436, dated 23.07.2010 No. 03-07-11 / 305). The same was said in the Letter of the Federal Tax Service of Russia dated 01.04.2010 No. 3-0-06 / 63.

The arbitration practice on this issue is represented by decisions in which different opinions are expressed regarding the period of application of the deduction. There are decisions in which the courts support officials (see Resolutions of the FAS PO dated 30.11.2010 No. A65-17164 / 2009, FAS VSO dated 02.07.2010 No. A19-4798 / 10). A different point of view (which is that the moment of applying tax deductions is not related to the moment of making corrections to invoices) is reflected, for example, in the Definition of the Supreme Arbitration Court of the Russian Federation of 12.07.2010 No. VAS-9262/10, resolutions of the FAS UO dated 24.05.2011 No. F09-1652 / 11-C2, FAS SKO dated March 11, 2010 No. A15-1709 / 2009). Earlier, similar conclusions were made by the supreme arbitrators in the decisions of 03.06.2008 No. 615/08, of 04.03.2008 No. 14227/07.

In the case of an electronic document, a single invoice file is created, to which both participants in the document flow have access. Therefore, there can be technically no discrepancies in the information reflected in it. The buyer receives the version of the document that the seller prepared and sent. As for the procedure for making corrections to the invoice, it is regulated by clause 1.12 of the Procedure and is carried out with the knowledge of both participants in the exchange of electronic documents. So, a buyer wishing to make corrections to the received document sends a notice of clarification through the operator. The seller, in turn, having corrected the errors indicated in the notification, sends the corrected invoice to the buyer, having repeated all the actions prescribed by this Procedure. In this case, the operator documents each stage of the adjustment (clauses 2.16, 2.18, 2.20, 2.23 of the Procedure).

"A spoon of tar"

Now about the promised "fly in the ointment". Oddly enough, it is the advantages of electronic document management - efficiency, reliability and utmost transparency - that are also the negative (so to speak) side of the process of exchanging electronic documents. The fact is that the procedure for issuing and sending electronic invoices, determined by the procedure, will not allow counterparties to issue an invoice retroactively. When exchanging paper documents, this method is used by taxpayers quite actively (since it allows you to hide certain flaws in the execution of documents), while the process of exchanging electronic documents is quite transparent, moreover, all actions are recorded not only by the direct participants in the exchange, but also by an independent party - the operator ... Therefore, absolutely all options for compiled invoices will be available for tax control. Therefore, VAT payers need to pay close attention to the order in which corrected electronic documents are reflected in the purchase and sales books, as well as in the corresponding journals. In addition, the digital format of documents will not allow the VAT deduction to be applied in the month of the provision of services (for example, communication services) to their purchaser, since the invoice will in any case come from the counterparty, most likely, in the next month, and the date of receipt of the document is now fixed by the Procedure ...

The document was published in the "Rossiyskaya Gazeta" on May 12, 2012, entered into force 10 days after the date of its official publication.
The accreditation procedure for such centers is approved by Order of the Ministry of Telecom and Mass Communications of Russia No. 320 dated 23.11.2011. The Ministry of Justice registered this order on 04.05.2012.
Comes into force 10 days after the date of official publication. At the time of the publication of the magazine, the order was not published.
Federal Law dated 06.12.2011 No. 402-FZ "On Accounting".
This obligation is enshrined in clause 7 of Art. 9 of the current Federal Law of 21.11.1996 No. 129-FZ "On Accounting".
By the definition of the Supreme Arbitration Court of the Russian Federation dated 01.12.2011 No. VAS-15570/11, it was refused to transfer this case to the Presidium of the Supreme Arbitration Court for review by way of supervision.
By the definition of the Supreme Arbitration Court of the Russian Federation of December 23, 2011 No. VAS-14481/11, it was refused to transfer this case to the Presidium of the Supreme Arbitration Court for review by way of supervision.
In the previous edition, it was said about the date of discharge. Changes were introduced by Federal Law No. 229-FZ dated July 27, 2010.
By the definition of the Supreme Arbitration Court of the Russian Federation of December 17, 2009 No. VAS-16581/09, it was refused to transfer this case to the Presidium of the Supreme Arbitration Court for review by way of supervision.
The form of the journal was approved by the Decree of the Government of the Russian Federation No. 1137.

Date of publication: 23.08.2016

If this is your first time using the Electronic Invoice Portal, please be aware that you will need:

1) Valid EDS keys. If you have a Yur. the person is a digital signature on the physical. the face of the director and the first leader.
2) NUTS certificates.

As for the EDS keys, they must be obtained from the PSC.
Installation of RTC certificates is available on the website http://pki.gov.kz/

But the last, third point, we will analyze in more detail.

Preparing a computer for working with the register of electronic invoices of the Republic of Kazakhstan

If you just open Mozilla Firefox and go to the ESF website httpS://esf.gov.kz:8443/esf-web/login, then you can see a blank page with incomprehensible symbols or this picture (image below):

Therefore, you need to do standard preparatory work:
1. Make sure that you have an updated browser, otherwise it needs to be updated;
2. Make sure that you have the latest version of Java installed, and all old ones are removed;
3. Register the sites http://esf.gov.kz and httpS://esf.gov.kz in the Java control panel (in the list of exclusions),
4. Make sure that the browser, antivirus and other programs do not block access to the httpS: // sites (ssl protocol). Otherwise, add the required sites to the "trust list".

Important reminder: if you make changes to the browser settings, it is important to restart it! This principle applies to other programs as well. Also after installing a new software you need to restart your computer.

If in the process of performing these actions you have any questions or system errors appear, use the paid technical support-. The specialist will do everything for you!

Now that your computer is ready to work with the system, you can proceed to registration.

Registration on the ESP portal

The first step you need to register on the portal from Phys. faces
On the login page httpS://esf.gov.kz:8443/esf-web/login, click on the "Register" button and select "Individual".

Next, you will need to specify the path to your EDS. To do this, click 1) choose a certificate, 2) the path to the certificate and 3) open button. The system will ask you to enter the password for the keys, usually "123456".

Important reminder: If you get a Java pop-up when you sign in asking "Do you want to run this application?", Check the box and click "run."

After choosing a certificate, some of your data will be automatically inserted into the questionnaire, for example Login (IIN). You will need to enter the missing information, including the desired password to your IS ESF and press the "Send" button. Then you will be email, which you indicated during registration, you will receive a letter with a link to the confirmation of registration, by clicking on which you will need to sign an agreement on the portal using an EDS, indicating with the button "Browse" its location on your computer.

The second step you need to do the same for registration, but from the "Head of the Legal Entity"

After successful registration, you can return to the login page, "select a certificate" again, enter the password that you specified during registration (not to be confused with the EDS password) and go to your ESP account.

We remind you that from January 1, 2017 in Kazakhstan, it is planned to obligatory transition of all VAT payers to the system of Electronic Invoices.

Is it too difficult or you still have questions? Contact our consultant, we will be happy to help you!

Electronic invoicesin 2017-2018, they can be used on a par with paper ones, but in order to start working with them, you need to fulfill a number of requirements. Our article will tell you about the peculiarities of using these electronic documents.

About the transition to electronic invoices

Technical means and modern document formats help us not to drown in our fast-moving age in a huge flow of information and papers. In this regard, electronic invoices are becoming more and more relevant for merchants working with VAT.

IMPORTANT! The possibility of using electronic invoices is enshrined in clause 1 of Art. 169 NK. The format of electronic invoices was approved by order of the Federal Tax Service dated March 24, 2016 No. ММВ-7-15 / [email protected], and the order of their presentation - by order of the Ministry of Finance dated 10.11.2015 No. 174n.

To switch to the use of electronic invoices, you must:

Agree with counterparties the possibility of exchanging electronic invoices, having previously checked whether the parties have technical capabilities (clause 1.4 of Order No. 174n).

Get qualified digital signature(letters of the Ministry of Finance of the Russian Federation dated September 12, 2016 No. 03-03-06 / 2/53176, the Federal Tax Service of the Russian Federation dated May 19, 2016 No. SD-4-3 / 8904) in a certification center performing functions in accordance with the law "On electronic signature" dated 04/06/2011 No. 63-FZ.

Conclude an agreement with one of the operators of electronic document management (clause 1.3 of the order of the Ministry of Finance No. 174n, order of the Federal Tax Service of Russia dated 20.04.2012 No. ММВ-7-6 / [email protected]) - their list is posted on the FTS website.

Once you have completed all these steps, you can start working with electronic invoices.

How to work with electronic invoices

It is possible to receive or send electronic invoices (EIs) only if all 3 parties (buyer, seller, EDF operator) can simultaneously participate in this, the technical means are in order and there is access to the Internet. The order of work with the ESP is approved by the order of the Ministry of Finance No. 174n.

In this case, the seller needs to form, sign and send an electronic invoice, then wait for a notification from the buyer about its receipt. The buyer is required, after receiving the electronic invoice, not only to issue this notice, but also to confirm the receipt of the electronic invoice to the operator. The operator has a special function: it ensures the delivery of electronic invoices, organizes verification of compliance with the established formats and records the dates of its sending and receiving.

IMPORTANT! The ESF is drawn up in only one (!) Copy, and only one authorized person can sign it (clause 6 of article 169 of the Tax Code).

Is it possible, having drawn up an invoice for the buyer on paper, to make an electronic copy for yourself? In September 2017, the Federal Tax Service of the Russian Federation, having coordinated its position with the Ministry of Finance of the Russian Federation, gave. Note that earlier the Ministry of Finance expressed its opinion on this issue.

Advantages and disadvantages of electronic invoices

As a result of the automatic processing of electronic invoices, the time for checking and detecting errors in them is reduced, plus there is no need to print and deliver a paper invoice to the counterparty. In addition, when the controllers request invoices for verification, the EIF can be transferred via the TCS - they do not need to be copied and certified, as is the case with paper documents (letter of the Federal Tax Service of Russia dated 09.09.2015 No. SA-4-7 / 15871) ... All this can be attributed to the advantages of ESF.

But there are also disadvantages. So, if there is no Internet access or a malfunction occurs automated systems of the parties to the transaction or the operator, notifications of receipt of this document are not generated, and the ESF itself is not considered issued (clauses 1.10 and 1.11 of the order, approved by order No. 174n). In this case, the seller will be forced to issue a paper invoice.

IMPORTANT! It will not be possible to expose the ESP retroactively, because all dates (both issuance and receipt) are fixed by the operator (clauses 1.10 and 1.11 of the order approved by order No. 174n), which is an independent third party in the turnover of the ESF.

Outcomes

An electronic invoice saves time and money, as it is instantly delivered to the counterparty via communication channels and does not require a paper printout. In this case, only one copy of this document is formed, signed by only one authorized person. However, if the technical means of communication fail, you will have to go back to the paper version of the invoice.

The question concerns electronic invoices. For example: we use the services of a bank, transactions on which are subject to VAT. The bank sends an electronic invoice via the "Bank-client", where in the column "signature of the head" it is literally written "Electronic signature Ivanov I.I." Below, after the signature, there is an additional requisite, stating that the document (the invoice ID is indicated) was drawn up and transmitted through the KORUS operator. The question is as follows. Do we have the right to take into account this invoice, which does not contain the original signature? and what identification details must be indicated in the electronic invoice?

You have the right to accept an invoice electronically. If the company has received an electronic document certified by a strengthened qualified signature from the Bank through an authorized operator, then it does not need a paper version of the invoice with the original signature.

The identification requisite of an electronic invoice is an electronic enhanced qualification signature of a manager or an authorized person. When the document is signed with an electronic signature, the operator adds his stamp to it. You can see the electronic format of the invoice and the required details in the order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6 / 93.

Justification

(Color highlighted information that will help you make the right decision)

Olga Tsibizova, Head of the Indirect Tax Division of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia

How to issue an invoice electronically

Invoices can be issued on paper and / or electronically.

The invoice form and filling rules were approved by the RF Government Decree of December 26, 2011 No. 1137. The procedure for issuing and receiving invoices in electronic form was approved by the Order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n. The electronic format of the invoice was approved by order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6 / 93.

Organizations have the right to issue invoices electronically by mutual agreement of the parties to the transaction. Wherein necessary condition is the availability of compatible technical means and the ability to receive and process invoices in accordance with the established format and procedure. This is stated in paragraph 2 of paragraph 1 of Article 169 Tax Code RF.

The Tax Code of the Russian Federation does not regulate how the parties' mutual consent to use electronic invoices is expressed. Therefore, you need to focus on the rules of conduct (business customs) applied in business. For example, you can sign a joint agreement or exchange documents signed by each of the parties. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated August 1, 2011 No. 03-07-09 / 26. It should be noted that the existence of such an agreement does not preclude the issuance of invoices on paper. Moreover, if the invoice is issued on paper, it is not required to duplicate it in electronic form. This is stated in the letter of the Federal Tax Service of Russia dated June 17, 2013 No. ED-4-3 / 10769.

It is possible to issue invoices in electronic form only through authorized operators of electronic document management (clause 1.3 of the Procedure approved by order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n). The list of such operators is posted on the official website of the Federal Tax Service of Russia.

Sergei Razgulin, Actual State Counselor of the Russian Federation, 3rd Class

How to organize workflow in accounting

Electronic documents

Primary documents can be issued both in paper and in electronic form (part 5 of article 9 of the Law of December 6, 2011 No. 402-FZ). The latter option is possible if the documents are electronically signed (Article 6 of the Law of April 6, 2011 No. 63-FZ).

There are the following types of electronic signatures: simple unqualified, reinforced unqualified and enhanced qualified (Article 5 of the Law of April 6, 2011 No. 63-FZ). The legal force of the document will depend on which signature the organization uses.

So, source documents certified by a simple or enhanced unqualified electronic signature cannot be accepted for accounting and tax purposes. They are not recognized as equivalent to paper documents certified by a handwritten signature.

On the contrary, documents certified by a strengthened qualified electronic signature are equated to those signed with their own hands and are accepted for accounting and tax accounting purposes.

Similar conclusions follow from paragraphs 1 and 2 of Article 6 of the Law of April 6, 2011 No. 63-FZ and are confirmed by letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-03-07 / 12250, dated December 25, 2012 No. 03- 03-06 / 2/139, dated May 28, 2012 No. 03-03-06 / 2/67, dated July 7, 2011 No. 03-03-06 / 1/409.

By order of the Federal Tax Service of Russia No. MMV-7-6 / 172 dated March 21, 2012, the recommended electronic formats of individual documents (invoice in form No. economic activity and when submitting documents at the request of the inspection in electronic form.

Decisive differences between electronic and paper invoices

	Electronic	Paper
	One signature- the head or other authorized employee (clause 6 of article 169 of the Tax Code of the Russian Federation)	Two signatures- the head and chief accountant or authorized employees (clause 6 of article 169 of the Tax Code of the Russian Federation)
	One copy exposes the supplier via the Internet without duplication on paper. Exception - if the buyer has not received the electronic file (clause 4 of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 11 No. 1137)	Two copies The seller draws up on paper - for himself and for the buyer (clause 6 of Appendix 1 to Resolution No. 1137)
	The date of receipt of the invoice is fixed by a special operator(clause 1.11 of the Procedure approved by order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n)	The date of receipt is determined by the buyer based on postage stamps or correspondence journal
	It is forbidden to add by hand	Combined filling method allowed- on a computer and by hand (clause 2 of Appendix 4 to Resolution No. 1137)

From the article of the magazine "Glavbukh" No. 22, November 2014 Companies that draw up and receive documents in electronic form must store not only these documents, but also electronic signatures, as well as their certificates. Indeed, when checking, the inspectors will probably want to make sure that the document was signed by an authorized employee. The certificate must be valid at the time of signing the document or on the day of checking the validity of this certificate (clause 2 of article 11 of the Federal Law of April 6, 2011 No. 63-FZ).

But its term is limited - certification authorities issue a certificate for only one year. And inspectors can come up with a check in two or three years. How can you confirm the validity of the certificate in this case?

It's actually simple. When you sign the document, the operator adds a time stamp and proof of the validity of the certificate to the signature. Thus, an improved electronic signature is obtained.

The question often arises: why can there be several signatures in a paper document, and only one in an electronic one? Not certainly in that way. If you want the document to be endorsed by several responsible employees, for example, the director, chief accountant and manager, then you can give their full names in the appropriate fields. and even put all three electronic signatures.

However, the whole process of exchanging electronic documents is structured so that only one electronic signature - a manager or an authorized employee - gets to the counterparty through the operator.

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