Екатерина Уцына
AndreyPopov / Depositphotos.com
Минфин России обновил порядок выставления и получения счетов-фактур (в том числе исправленных, корректировочных) в электронной форме по телекоммуникационным каналам связи с применением усиленной квалифицированной электронной подписи (приказ Минфина России от 5 февраля 2021 г. № 14н). Приказ вступит в силу с 1 июля 2021 года.
Согласно порядку, выставлять и получать счета-фактуры в электронной форме можно через одного или нескольких операторов электронного документооборота. Оператор, в свою очередь обязан обеспечить взаимодействие продавца и покупателя при выставлении и получении счетов-фактур в электронной форме и обмене иными документами, в том числе через иного оператора электронного документооборота, заключившего договор с другой стороной сделки.
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Дополнен перечень случаев, когда нельзя выставлять и получать счета-фактуры в электронной форме в зашифрованном виде. Это относится к ситуации, когда нормативными правовыми актами установлен запрет на шифрование информации счетов-фактур в электронной форме, когда выставляется счет-фактура, содержащая регистрационные номера партии товара, подлежащего прослеживаемости, а также в случае наличия в договоре, заключенном между продавцом (покупателем) и оператором, поручения о проведении проверки счета-фактуры в электронной форме, в том числе на соответствие формату, утвержденному на момент создания счета-фактуры в электронной форме.
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