E-invoice storage and submission to tax bodies — Диадок

E-invoice storage and submission to tax bodies

E-invoices are original documents. They shall be stored in electronic form (clause 1.13 of Procedure). Diadoc stores all documents together with e-signatures, EDM supplier confirmations and notifications. User has access to the documents even after end of subscription period. 

It will be possible to submit e-invoices to tax authorities in electronic form (article 93 of Tax Code of Russian Federation). Document submission procedure is stipulated in Order of FNS RF dated 17.02.2011 № ММВ-7-2/168@.

According to the procedure tax authority sends request to taxpayer in electronic form. After confirmation of received request taxpayer prepares set of electronic documents and sends them to tax authority together with the request. If the set of documents is correct tax authority confirms the acceptance and starts to inspect the documents. If taxpayer executes one part of documents in electronic form, and another — in paper, it shall submit copies of paper document as it had been done before.

Moreover, it will be possible to submit invoice log books and bought day books in electronic form. You can keep the books in electronic form and do not need to print them out at the end of reporting period. If tax authority requests the books you shall sign them by e-signature of manager of the company (or its authorized representative) and submit to state authorities (clause Appendices 3 and 4 of Resolution №1137).

E-invoice receipt technology for tax inspections is being developed, that is why for the moment it is impossible to submit requested invoices and books in electronic form. 

Другие вопросы рубрики «E-invoice»

  • E-invoice execution

    Every accountant knows how to execute paper invoice. E-invoice provides some differences:

    • Document is generated in one copy and signed by one e-signature of the manager of the company or its authorized representative (clause 6 article 169 of tax Code of Russian Federation).  
    • E-invoice is generated in the format stipulated by FNS (clause 6 article 169 of tax Code of Russian Federation). This makes it possible to process e-invoice not only by participants of a transaction, but by state authorities, too.  Therefore, time necessary for processing and search of errors in detail and calculations, decreases.
  • E-invoice interchange

    E-invoice interchange according to Order of Minfin of RF №50Н dated 12.04.2011, shall be done via EDM supplier (EDM). Activities of EDM suppliers are governed by Order № ММВ-7-6/253@, and you can find the list of registered EDM suppliers on FNS web-site. Supplier ensures invoice delivery to buyer and generates all supporting documents:


    • Seller sends e-invoice. EDM supplier automatically registers invoice issue date.
    • EDM supplier transfers e-invoice to recipient, registers receipt date.
    • Buyer having received e-invoice sends receipt notification to seller.
  • E-invoice issue and receipt date


    E-invoice processing is important feature is independent registration of invoice issue and receipt date.

    E-invoice issue and receipt dates are registered in EDM supplier confirmations (clause 1.10 -11 of Procedure). These dates define the fiscal period invoice belongs to. Date registration made by the party independent from both, taxpayer and tax inspection, makes VAT refund proofing more transparent and easy.

    E-invoice is considered to be issued only when seller receives invoice receipt notification from buyer (clause 1.10-11 of Procedure). If such a notification has not been generated, or if seller has not received it, e-invoice is considered to be not issued and seller has to issue invoice on paper.

  • Revised and correction e-invoices

    Since Federal law №245-FZ and Resolution №1137 became effective invoices are revised by generation of new documents: revised and correction invoices. 

    If some mistakes have been detected in the invoice issued and the document does not comply with actual business transaction (for example, there is a mistake in contractors’ details or a technical mistake in calculations) then a revised invoice is issued. Despite revision date, rights and obligations towards the budget shall be executed for the period when initial invoice was issued. 

    Correction invoice is issued if the price of goods and services has been changed after business transaction closing (clause Appendix 2 of Resolution №1137). New source document is the basics to issue correction invoice (clause 10 article 172 of tax Code of Russian Federation). Rights and obligations towards the budget shall be executed for the period when the correction invoice was issued.