ФНС России приступила к разработке формата электронного договора

Маргарита Горовцова

ФНС России приступила к разработке формата электронного договора
kovaleff / Depositphotos.com

Налоговая служба разместила для общественного обсуждения уведомление1 о начале работы в этой области. ФНС России намерена разработать форматы электронных документов, которые позволят качественно удовлетворять различные интересы организаций и ИП при обмене электронными документами. Кроме того, заключение договоров в новых форматах обеспечит их защиту от искажений и позволит представить электронный документ в неизменном виде в налоговые органы.

Ведомство подчеркивает, что в России нет полноценных нормативной, организационной и технологической основ для юридически значимого электронного документооборота. Отсутствуют и единые подходы к созданию, обороту, хранению и использованию электронных документов компаниями и ИП. Это приводит к дублированию электронных и бумажных технологий и препятствует переходу к безбумажному цифровому взаимодействию (как внутри организаций, так и при работе с контрагентами).

Как перейти на электронное взаимодействие с контрагентами? Ответ на этот и другие практические вопросы – в Базе знаний службы Правового консалтинга системы ГАРАНТ! Получите полный доступ на 3 дня бесплатно!

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Проникновение электронных документов в хозяйственную деятельность составляет единицы процентов от общего числа всех документов. Рост показывают только электронные счет-фактуры, что налоговая служба связывает с наличием нормативного регулирования.

В ФНС России отмечают, что отсутствие утвержденного формата договора в электронной форме приводит к необходимости дополнительных затрат предпринимателей на согласование такого формата с каждым контрагентом. Как следствие, необходимы дополнительные расходы на доработку информационных систем, чтобы они могли одновременно поддерживать несколько форматов.

Планируется, что форматы электронных документов будут разработаны уже в декабре текущего года. Сам проект приказа ФНС России будет размещен позже. Пользователи, зарегистрированные на Федеральном портале проектов нормативных актов (https://regulation.gov.ru/), могут подписаться на обновления, чтобы узнать о появлении текста проекта.

Разработка формата электронного договора предусмотрена Концепцией развития электронного документооборота в хозяйственной деятельности, утвержденной в конце прошлого года. В ней подчеркивается, что суммарные затраты бизнеса на создание, обработку и хранение бумажных документов по приблизительным оценкам ежегодно составляют 6 млрд человеко-часов. Общие затраты, связанные с бумажными документами, – около 3,5 трлн руб.

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1 С карточкой проекта приказа ФНС России «Об утверждении формата электронного договора» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/08/09-21/00120309).

Источник: garant.ru

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