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.