Electronic information concept and meaning. What is an electronic document

According to clause 11.1 of Article 2 of the Federal Law “On Information, information technology and on information protection", electronic document is “documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems».

The legal significance of a document - both paper and electronic - is given by its content and signatures.

At the same time, when working with electronic documents, other conditions must be taken into account:

All these conditions must be met if necessary. Let's look at each in more detail.

1. Regulatory act

All documents that organizations are required to draw up are prescribed in regulations: for invoices - , for primary documents - , agreement in the Civil Code of the Russian Federation, etc. If normative act there is no direct indication that the document is drawn up only on paper, which means that it can be compiled and displayed in in electronic format.

Documents are presented to third parties: factoring companies, banks, tax authorities, prosecutors and other regulatory authorities. On this moment not all regulatory authorities can accept and process electronic documents. For specific documents, you will have to ask the authority for its opinion. For example, regarding the consignment note (Bill of Lading), Law 402-FZ says that the document can be drawn up in electronic form, but the CTN is necessary for the driver on the road to present to the traffic police. And the driver has no other way to present it except on paper.

2. Content and form

A document is information, and no matter in what form the document is drawn up, it must contain equally important information about the transaction. There is mandatory information (for example, for primary documents it is listed in), without which the document has no legal force, and there is optional information. The obligation is dictated by law and is explained very simply: in order for regulatory authorities to be able to read the document and determine what event happened in their economic life, they need a minimum of this information. Organizations can either not indicate everything else or write as they please. This is what organizations did, inventing their own forms, adding their own columns and columns, agreeing with each other on the order of document preparation.

3. Format

A document, as mentioned above, is information that is structured on a medium. On paper, information is located in a form familiar to us (or in a form approved by a regulatory document, as for invoices (invoices)): details, a table with numbers, etc.

An electronic document also represents information and also has its own structure. The structure can be different, the main thing is that this information can be read by the software and processed (for example, displayed on the screen so that the user can see it). The format knows the structure of information, the length and location of the fields. When the format is universal and known to many participants, then all of them can easily read the document using their software.

At the moment, the Federal Tax Service has approved formats for the SF, KSF, purchase and sales books, the SF accounting journal, the act of transfer of work (services) and the invoice. Moreover, for the last two primary documents, the format was recommended and is not mandatory.

This means that the SF must be drawn up only in this format. The format gives it legal significance. Corrections cannot be made to the format. But the recommended format of primary documents can be changed. Moreover, primary documents can be compiled in any format, and this will not affect its legal significance.

4. Transfer procedure

The order in which a document is transferred can also affect its legal significance.

Thus, electronic SF (ESF) must be transferred in a certain order (Article 169 of the Tax Code of the Russian Federation). This procedure was approved by Order of the Ministry of Finance dated April 25, 2011 No. 50N. Failure to perform of this order entails the loss of legal significance of the ESF.

But for other documents issued electronically to the counterparty, there are no requirements for the transfer procedure.

5. Signatures

An electronic signature, according to Federal Law 63-FZ “On Electronic Signature”, gives electronic documents legal significance.

Law No. 63-FZ approves two types of signatures - simple and enhanced. A simple signature allows the signer to be identified. To create it, you do not need to use cryptography and a key pair. A simple electronic signature (ES) is information that is attached to a file and says who signed the document. The user logs into the system using his login-password and sends the file to the recipient on his own behalf. The system records the user, so it turns out that the file contains information about the user (simple electronic signature).

A strengthened electronic signature not only identifies the signer, but also protects the document from changes. To form a strengthened electronic signature Cryptographic means and two keys are used: the electronic signature key and the digital signature verification key. Reinforced is divided into qualified and unqualified EP.

A qualified electronic signature (CEP) differs from an unqualified one in that it has a qualified certificate, which is issued by an accredited certification center (CA) and meets certain requirements. Also, CEP cryptographic information protection means (CIPF) must be certified by the FSB. CEP is the most secure of all signatures.

Federal Law No. 63-FZ states that participants in electronic interaction can use electronic signatures of any type, if this does not contradict regulations or an agreement between these participants (Article 4 No. 63-FZ). At the moment, the legislation contains only a few indications of which documents are signed with what. The CEP must be signed by: ESF, electronic reporting, a list of requested documents, an employment contract with a remote worker. To sign primary documents, there are no instructions on what type of signature to use. Therefore, the parties can choose any type and agree on it among themselves.

By default, you can use the EPC; you don’t even need to draw up an agreement on the equivalence of an electronic document to a paper one. EPC at the Federal Law level is equivalent to a handwritten signature, while for other types the parties will have to draw up such an agreement (clause 2 of Article 6 No. 63-FZ).

6. Agreement of the parties

In addition to the fact that you will have to draw up an agreement, if electronic documents are not signed by electronic documents, you may need to draw up an agreement on the transition to EDI.

The transition to EDI with a counterparty is voluntary. The parties can express their consent or refusal to work with electronic documents. Consent can be expressed in various forms. For example, in conclusive, that is, when participants confirm their agreement by their actions. Thus, in the system, participants express their consent by sending a request to work with electronic documents to the counterparty, who, in turn, accepts it or not. Another way is to obtain consent in writing, in the form of an agreement.

What the agreement should contain is determined by the participants themselves.

If companies have a need to specify in detail the specifics of interaction with a counterparty (for example, what will be the obligations and responsibilities of the parties, in what formats will documents be transmitted, how documents will be corrected, etc.), it is better to draw up an agreement on the procedure for working with electronic documents.

All documents transmitted through Diadoc are signed exclusively by KEP. Therefore, to recognize electronic documents transmitted through Diadoc as legally significant, you do not need to enter into any additional agreements with the counterparty - you just need to connect to Diadoc and sign a license agreement with the SKB Kontur company.

If the parties want to draw up an agreement on the transition to EDI, this can be done on paper or electronically, but sign the EDC.

Tamara Mokeeva, expert in the field of electronic document management

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

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 (multifunction device). Of course, if there is no need for an MFP, then you shouldn’t buy one; 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, scan a document and convert it into electronic format.

To operate the scanner 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 ABBY Finereader program, which directly scans and recognizes text.

The entire procedure for converting a paper document into an electronic format comes down to just these two procedures (scanning and text recognition). 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 lid and place a paper document on it with the text facing 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 light does not fall on the work surface. Otherwise, the electronic document will turn out to be overexposed, that is, the part of the text that was hit by the light will not be visible.

Next in the settings you should select optimal parameters scanning, 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 the help of which the text will be converted into an electronic format, for example .doc, and the document can be opened in a text editor to make changes.

List of documents that may not be drawn up on paper. Switching to electronic documents

Clerks once resisted the transition from paper journals to electronic document management systems. Now in most organizations, internal approval of documents is already carried out in the EDMS and does not cause concern. Now we have new opportunities that give us even more more prospects to switch to completely “paperless” work. However, at the same time, new fears begin to overcome us.

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

But why doesn’t anyone ask the same questions when working with paper, simply because it is familiar and seems reliable. Although the “paper” legislation is not perfect and shortcomings can be found. Yes, the regulatory framework for electronic document management is also far from perfect and there are still blind spots, but it is developing and constantly improving, while “paper” legislation is gradually becoming obsolete.

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

Now is the time to keep up with electronic documents, and not live out its age with paper. It's time to get answers to your questions and concerns so that you don't end up playing catch-up.

Legal significance of an electronic document

In order to understand which documents can be used without paper, you must first find out how an electronic document is assessed from a legal point of view.

However, there are documents personnel records, which can already be completely converted into electronic form:

· journal of registration of employment contracts and amendments to them;

· journal of employment orders;

· Form T-60 (calculation note on granting leave to an employee);

· Form T-61 (settlement note upon termination (termination) employment contract with the employee (dismissal));

· time sheet, etc.

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

When using electronic documents, it is necessary to remember that they must be ready for transmission by counterparties, regulatory authorities and, if necessary, judicial authorities. In particular, the Federal Tax Service imposes strict requirements on the format and method of exchange. Exchange with counterparties is easier.

The table below presents all possible documents that, at the time of writing, are accepted by the Federal Tax Service (according to the order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/465@). Documents are divided into those that must be sent strictly in a specific format (xml) and those that can be sent in scanned images.

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

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

After the Order of the Federal Tax Service of Russia dated January 18, 2017 No. ММВ-7-6/16@ came into force, which approved the new format of the xml file for document inventory, it became possible to submit both xml files and paper documents in the form of scanned images (in jpg, tif, pdf formats). The new inventory is valid from 06/01/17. Thus, via TKS you can send not only electronic documents, but also documents originally drawn up on paper.

It must be remembered that the container sent to the tax authority may simultaneously contain both files with the xml extension and scanned files in the appropriate formats.

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

Instead of output

To keep up with the times, you must always walk, and sometimes run, hand in hand with new products. And to make this run an easy walk, you need to use all available tools. IN in this case The most important tool is the electronic document management system (internal) and legally significant electronic exchange services (external). Vendors and operators keep their finger on the pulse of legislation and technology, and can advise and help you properly organize your work with electronic documents.

Before listing existing types of electronic documents, let's look at the definition.

What an electronic document is is written in Federal Law No. 149-FZ of July 27, 2006 “On information, information technologies and information protection.” This is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems.

Types of electronic documents

There is far more than one classification that distinguishes certain types of electronic documents. Let's look at the most common ones.

By content type. Most often, electronic documents are classified according to the criterion of content type. In this case, allocate text, graphic, animation, sound, multimedia files.

According to availability. Depending on the degree of accessibility, an electronic document can be open And hidden. Open electronic documents are public, accessible to a wide range of people, since they do not contain any secrets. This is usually what information looks like on websites, licensing agreements, price lists, etc. Hidden electronic documents can only be seen by a limited number of people, since they contain confidential information, sometimes constituting a commercial or even state secret.

Based on the presence of an electronic signature. All electronic documents can be divided into electronically signed and unsigned. You probably know that thanks to an electronic signature (hereinafter referred to as ES), you can identify the person who signed the electronic document. Therefore, authorship can be determined. In addition, the electronic signature guarantees the integrity and immutability of the electronic document.

Classification of electronic documents by industry also takes place, especially today when electronic document management covers more and more areas of our activity. Each industry uses both generally accepted and specific documents. For example, in retail - invoices, acts of completed work, invoices TORG-12, acts of established discrepancy TORG-2, adjustment invoices. In the energy sales complex there is the same primary data plus reconciliation reports, invoices for payment, etc.

Types of accounting electronic documents

Most often, companies exchange primary documents. Let's take a closer look at the types of primary:

• Invoice, according to paragraph 1 of Art. 169 part two of the Tax Code of the Russian Federation, can be compiled and posted in electronic form. In accordance with the Order of the Federal Tax Service dated 03/05/2012 N ММВ-7-6/138@, an electronic invoice (hereinafter referred to as ESF) must comply with the .XML format. When signed with a qualified electronic signature by the head of the company or an authorized person, the ESF acquires legal significance.

  Detailed information You can find information about the use of electronic invoices, their exchange between counterparties and regulatory subtleties in the publication “Electronic invoice. Instructions for use".

• Certificate of completed work (services) To date, it does not have a mandatory electronic format. There is a recommended format for use – .XML. Despite the fact that the law does not provide for a specific procedure for working with an electronic act, exchanging data type of electronic document it is possible without the help of operators.

  Use any format convenient for you - for example, .PDF. However, there is an important nuance: if the Federal Tax Service receives a claim in electronic form, then you will have to submit the acts of work performed in .XML format.

• Consignment note (TORG-12) in electronic form is also increasingly used. It is usually compiled in one of three formats - .XML, .JPG or .TIF. In this case, organizations can themselves develop the form of the consignment note. But the main condition must be met: a number of details must be reflected in the document (name of the product and its quantity, VAT and the amount of VAT, etc.). You can read more about this in our material “Electronic consignment note”.

Summarizing the above, I would like to note once again:

Electronic documents have penetrated into various areas of activity

With the advent of electronic documents, people's lives have become much easier, especially in terms of their work activities. Creating an electronic document takes much less time, it is more convenient to store, and search necessary information, presented digitally, takes just minutes. In a word, electronic documents have a lot of advantages, and today people working in the most different areas– from accounting to trade, from energy sales companies to insurance. The main thing is not to get confused, since over time there are more and more types of electronic documents, and the state has strict requirements for the execution of some of them (for example, invoices).

Andriyanova Karina Vladimirovna
Kemerovo Institute (branch) RGTEU, Kemerovo

With mass computerization, the emergence of more advanced technologies and software arises real opportunity transition to the so-called “paperless” office work, the basis of which is an “electronic document” - a document with new, different from traditional, characteristics.

The history of the emergence of the concept of “electronic document” begins in the 1970s in the USSR with the term “machine-readable documents”. GOST 6.10.4-84, issued in 1984, established the fact that documentation on new media is available in the documentary environment. A machine-readable document was understood as “a document suitable for automatic reading of the information contained in it.”

GOST 6.10.1-88 contained four definitions related to a machine-readable document: a machine-oriented document, a document on machine media, a document on machine magnetic media (magnetic tape, magnetic disk) and a machine diagram. Distinctive feature such documents is only that they must be suitable for processing on a computer, or created using computer technology, but their details are drawn up in the order established for all documents.

A slightly different interpretation of a machine-readable document is given in GSDO (2.3.3.1) 1991: it is understood as “a document suitable for automatic reading of the information contained in it.” According to M.V. Larina, the error of this definition lies in exaggerating the capabilities of technology to read information automatically. Even today, with the enormous progress of computer technology, this is not always possible to do without human intervention.

In modern legislation there are several definitions of the concept of “electronic document”:

1) Electronic document - a document on a machine-readable medium, the use of which requires computer technology (clause 3.1 of GOST 7.83-2001).

2) Electronic document - an information object consisting of two parts:

Details containing identifying attributes (name, time and place of creation, information about the author, etc.) and an electronic digital signature;

If necessary, an electronic document can be purchased various shapes visual display: on screen or paper (R 50.1.031-2001).

3) Electronic document - a document in which information is presented in electronic digital form. IN this definition the essence of an electronic document is not defined in any way: if you follow this definition, then any information in electronic form will be considered an electronic document.

4) Electronic document" is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as transmission over information and telecommunication networks or processing in information systems.

5) Electronic document - information in electronic form, signed with a qualified electronic signature, equivalent to a document on paper, signed with a handwritten signature, except if federal laws or regulations adopted in accordance with them establish a requirement for the need to draw up a document exclusively on paper .

The latest definition is contained in Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”. It is the most successful, as it confirms the presence of an electronic form and a qualified electronic signature.
The diversity of legal definitions is explained by the lack of a unified law on electronic documents.

In 2005, an attempt was made to create such a law. GD Federal Assembly The Russian Federation introduced the project federal law No. 159016-4 “On electronic document”. The bill was aimed at defining the legal regime of an electronic document, including establishing requirements for ensuring the safety of an electronic document, as well as for the purpose of giving them legal force. The bill was not supported by the Government of the Russian Federation. The provisions of the project needed clarification, which largely duplicated the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”. Currently alternative projects There are no measures aimed at establishing the legal regime of an electronic document.

Therefore the problem legal regulation regime did not receive a legislative solution.
It should be noted that there is a significant Foreign experience legal regulation public relations in the field of electronic documents. Currently, laws on electronic documents are in force in the Republic of Armenia, the Republics of Belarus, Moldova, Uzbekistan, and Kazakhstan. The Law of the Republic of Belarus of December 28, 2009 No. 113-3 “On Electronic Documents and Electronic Digital Signatures” introduced such concepts as “copy of an electronic document” and the integrity of an electronic document. According to Article 17 of the Law, an electronic document consists of two integral parts - general and special. The general part of the electronic document consists of information that makes up the content of the document. A special part of an electronic document consists of one or more electronic digital signatures, and may also contain additional data necessary to verify the electronic digital signature and identify the electronic document, which are established by technical regulations.

Scientists studying this problem, offer their definitions of the concept of “electronic document”. They are either similar to the concepts proposed in modern legislation or different from them. For example, A.I. Zemskov gives a definition of an electronic document identical to that contained in clause 3.1 of GOST 7.83 - 2001: “an array of information complete in content, recorded in a machine-readable manner on a machine-readable medium.” This understanding of an electronic document is not acceptable, since it only speaks of the fact of the existence of such a document, without indicating its details, established rules of execution, or the presence of an electronic digital signature.

IN AND. Tikhonov believes that “electronic documents are electronic data containing attributes and details that allow them to be identified.” Consequently, he emphasizes the need for the document to have details, an electronic digital signature, which has undoubtedly a positive meaning.
M.N. Kostomarov refutes all proposed definitions, believing that the essence of this phenomenon is most accurately reflected by the term “electronic document form”, and “electronic document” is just an intermediate state, temporary form storing the elements that make up a document in computer memory.

Thus, with the existing diversity of opinions about the concept of “electronic document”, a single definition of this phenomenon does not exist either in the scientific world or in modern legislation. The ideal concept should reflect the mandatory presence of details and signatures. The concept of “electronic document” should not contain such incomprehensible phrases as “suitable for human perception.” An electronic document is an electronic form of expressing information containing details and a qualified electronic signature.

So, the adoption of a legislative act on an electronic document is one of the current areas of development legislative regulation ensuring the legal significance of electronic documents, allows you to remove restrictions and eliminate obstacles to the use of electronic documents, establish legal regime data documents, and, finally, propose a unified concept of “electronic document”.