Екатерина Уцына
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Налоговая служба разработала положение о Реестре доверенных операторов юридически значимого электронного документооборота (приказ ФНС России от 23 октября 2020 г. № ЕД-7-26/775@).
Положение определяет основы организации реестра операторов, обеспечивающих электронный документооборот по ТКС с использованием квалифицированных сертификатов ключей проверки электронной подписи. Целями создания реестра являются повышение доверия к деятельности ОЭД при обмене документами в электронной форме по ТКС, обеспечение гарантий качества деятельности операторов, участников документооборота и контролирующих органов, а также обеспечение выполнения установленных требований при обмене документами в электронной форме по ТКС.
Кроме того, реестр поможет налоговым органам эффективно истребовать документы, в том числе счета-фактуры в электронной форме по ТКС, а также осуществлять контроль за соответствием уровня технических возможностей, доверенных ОЭД и квалификации их специалистов, качеством их деятельности в соответствии с действующим законодательством.
В положении также определяются основные функции администратора, объем данных, размещаемый в реестре, функции комиссии ФНС России, доверенного ОЭД, требования к соискателю на включение в реестр, а также процедура включения в реестр и исключения из него.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Реестр доверенных операторов юридически значимого электронного документооборота размещается на официальном сайте ФНС России.
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