Digital business tools are developing more and more rapidly. And now the tax service in some cases requires enterprises to submit documents only in digital format. Anna Astafieva, Acsour’s Senior Accountant, explained to “Raschet magazine” which papers should be in electronic format and what to do if such a format has not yet been approved.
The time-consuming format of submitting working papers to the Federal Tax Service in the form of properly certified copies has long become familiar to everyone. The transition to an electronic format saves significant time and resources.
The procedure for exchanging digital documents with the Federal Tax Service for electronic document flow (referred to below as EDF) is described in detail in the document “The procedure for sending and receiving documents provided for by the Tax Code of the Russian Federation and used by tax authorities in the exercise of their powers in relationships regulated by the legislation on taxes and levies, as well as submitting documents at the request of the tax authority in electronic form via telecommunication channels”, approved by Order No. ED-7-2/448@ of the Federal Tax Service of Russia dated July 16, 2020. This official document brings together all the updated requirements and rules.
In the process of electronic interaction between business and the Tax Service, the following technological forms of digital documents are used:
Those involved in electronic interaction, which also includes the EDF operator, ensure the storage of both all “digital papers” themselves that are sent and received together with their technological documents (with the exception of a notification of receipt of an electronic document) with an enhanced qualified electronic signature and qualified certificate of the key for verification of a digital signature.
Documents drawn up in electronic form according to the formats established by the Tax Service are submitted via telecommunication channels through the EDF operator or through the taxpayer’s Personal Account on the website nalog.ru. Please note that, in accordance with the above-mentioned order of the Federal Tax Service, data reflected in paper form has to be converted into electronic form. It is quite simple to meet this requirement, as it is enough to scan the papers with their details saved. This is explicitly stated in clause 2 of article 93 of the Tax Code of the Russian Federation. Consequently, it is quite acceptable to submit a “photo from a phone”, provided, of course, that such a digital copy is indistinguishable from the scanned document and is saved in an approved format. It should be remembered that, if necessary, the inspector has the right to become acquainted with the originals. For this reason, I strongly recommend avoiding retouching them in photo editing programs.
When submitting the requested papers to the tax authority in electronic form through telecommunication channels, such documents have to be certified with an enhanced qualified electronic signature of the CEO of the organization, an individual entrepreneur or his or her representative. That is, the same enhanced qualified electronic signature is used with which the organization signs declarations, settlements and other reporting documents when sending them through telecommunication channels. It is not required to issue a separate enhanced qualified electronic signature for this.
In the form of a scanned copy, you can send any documents that the tax authority requests, including explanatory and covering letters. But in the form of an xml-file, you can transfer only those documents whose format has been approved by the Federal Tax Service. The list of these is limited. It should be understood that it is possible to transfer to the Tax Service only that data in xml-format that was received during interaction with contractors through EDF and was signed by an enhanced qualified electronic signature.
RESPONSE AS PER FORM
It is important to remember that explanations for a VAT declaration can be sent to the Federal Tax Service solely in electronic form and they must be in accordance with the format approved by order No. MMV-7-15/682@ of the Federal Tax Service of Russia dated December 16, 2016. If the company sends the inspectors explanations for a VAT declaration on paper, they will not be considered to have been submitted. This is explicitly stated in clause 3 of article 88 of the Tax Code of the Russian Federation. Be careful: the agency has the right to fine an organization for a failure to provide explanations.
But additional information to formalized explanations does not have to be given according to a set format. In particular, scanned copies can be sent in tif, jpg, pdf, pgn format.
When responding to a request, the form according to the CTD 1184002 is used; this is a document necessary to ensure electronic document flow in relationships regulated by the legislation on taxes and levies, while it is also a record statement. Of course, scanned copies of all papers can be saved in one file, for example, in pdf format, and then sent to the Federal Tax Service, since specific requirements for non-formalized files are not enshrined in law. But it is better to save each document in a separate file. Attaching it to the record statement, it will be convenient to specify the name of the document, for example, the Contract No. 15 for the supply of products dated March 31, 2021 or Payment Order No. 2056 dated April 1, 2021, and the specific clause of the requirement in response to which this document is being submitted. This will not only facilitate the work of the inspector, but also will help to avoid further questions and unnecessary interactions with the Federal Tax Service.
In conclusion, it should be noted that the issue of a complete transition to electronic document flow can already be regarded as resolved; sooner or later all companies and state authorities will switch to this format of data exchange.
The Tax Office is gradually transferring to electronic format the most significant documents that companies can submit electronically.
Order No. MMV-7-15/820@ of the Federal Tax Service of Russia dated December 19, 2018 approved the formats of:
Order No. ED-7-26/736@ of the Federal Tax Service of Russia dated October 12, 2020 approved the formats of:
Order No. ED-7-26/547@ of the Federal Tax Service of Russia dated June 8, 2021 approved the formats of:
By Order No. MMV-7-10/552@ of the Federal Tax Service of Russia dated November 30, 2015 (as amended on April 8, 2019), the format was approved:
By Order No. MMV-7-10/551@ of the Federal Tax Service of Russia dated November 30, 2015 (as amended on April 8, 2019), the format was approved: