How to submit documents to court? — Диадок

How to submit documents to court?

Code of arbitration procedure equates documents received via electron coupling signed with digital e-signature to written evidences (article 75 of Code of arbitration procedure of RF dated 24.07.2002 № 95-FZ).

According to cl. 4 article 75 courts shall admit e-document providing compliance with requirements with their relevance in law (“ Documents submitted to Arbitration and confirming relevant in law deeds shall comply with the requirements stipulated for this type of documents”).

At present there is a temporary procedure for submission of documents to court in e-form: documents shall be transmitted in pdf format with stated size and quality. Of course documents initially interchanged in e-form by tax payers may not comply with such requirements (for example, invoices). And the company may submit documents to court in e-form providing that court is equipped to check digital e-signature authenticity.  If court has no such possibility then the company may submit paper copies verified with seal and signature of authorized representative, and at the same time expertise will check the authenticity of e-documents. 

Другие вопросы рубрики «Questions and Answers»

  • How does Diadoc ensure relevance in law for transferred documents?

    Diadoc ensures relevance in law for documents transferred in accordance with all requirements of legislation of RF in force. This is possible if you comply with the following operation principles:

    • All documents are signed with digital e-signature. Digital e-signature contains time mark confirming that the document was signed when certificate was valid;
    • Digital e-signature ensures invariability of the information from the moment the document was signed;
    • Certified encryptic protection means are used to generate digital e-signature;
    • Signature keys certificates are generated by authorized Certification authorities, stated in Rules;
    • Diadoc guarantees credibility of information on contractors and authorized persons;
    • All participants access Rules, being agreement on digital e-signature use stating conditions for operation with documents signed with digital e-signature;.
    • List of e-documents types, with relevant in law digital e-signatures is stipulated in the Rules, too. List is being enlarged and depends on participants needs.

    That is why to connect a company to Diadoc the manager or authorized person signs and sends to SKB Kontur Application form on accession to Diadoc to confirm the possibility to use digital e-signature in Diadoc. 

  • What role does communication provider play in electronic document management? Is it possible to enter agreement with contractor and transmit documents via e-mail?

    Communication provider in electronic document management plays no essential role. According to the Procedure (approved by Order of MF of Russia dated 25.04.2011 №50н), e-invoice interchange is conducted via electronic document management provider only. Provider records invoice receipt and issue dates, ensures document transfer safety, and guarantees their relevance in law, as well as acts as an independent third party in arguments and proceedings.

  • Which normative documents govern e-invoice interchange?

    Procedure of e-invoice issue and receipt is approved by Order of MF of Russia dated 25.04.2011 №50н

  • How Diadoc transmits bleu stamp impression on e-documents?

    Under Federal Law on digital e-signature №1-FZ dated 10.01.2002, parties interchanging e-documents shall enter an agreement on admission of digital e-signature equal to handwritten signature and stamp on a paper source. Parties can enter such an agreement on their own (for example as a part of contract) or access to public agreement (such as Rules) issued by the information system provider where they are going to interchange e-documents.

    Diadoc Rules, you can access to filling in application form, states such equivalence. So digital e-signature on e-document transmitted via Diadoc equate to handwritten signature of an authorized person and the stamp.

  • Shall we enter an agreement on electronic document flow with contractor in order to interchange documents in Diadoc?

    One of the conditions to make e-document relevant in law is agreement entered by the parties on digital e-signature use (part 1 article 160 clause 2 of Civil Code of RF). The main purpose of the agreement is to state rules of digital e-signature use, admit digital e-signature legally equal to handwritten signature.

    According to law №1-FZ «On digital electronic signature», such rules are stated by electronic document management system provider. Such rules are stated in Diadoc in «Digital signature use rules».

    To interchange e-documents in Diadoc participants shall only once sign application form on accession to Diadoc. That is enough to confirm their consent to send and receive document in e-form signed with digital e-signature.

    If your contractors have no technical ability or desire to receive documents in e-form, then it is necessary to conduct document flow in paper form, as electronic document flow is conducted only on a voluntary basis.

  • Shall we duplicate document transferred via Diadoc in paper form?

    Legislation in force (for example, Federal law «On accounting», Tax and Civil Codes) stipulate generation of documents in paper as well as in electronic form. And it is not stated that paper copy is binding. If upon agreement of the parties a document was transferred via telecommunication channels, signed with digital e-signature, it is an original. All documents stated in Diadoc Rules may be transferred in e-form, without duplicating on paper, including invoices (since May, 23th 2012, when Order of FNS of Russia dated March, 5th 2012 № ММВ-7-6/138 comes in force). 

  • Which documents Provider submits to court in the case of proceeding?

    In argument between two parties provider acts as an independent party and may submit several documents to the court. List of documents submitted as evidence from the provider depends on the point of the case. For example if e-invoices are written evidence in the proceeding, then provider may submit process documents (confirmation of the provider, notification of buyer and seller, e-signature certificates). According to article 3 of Code of arbitration procedure e-document are equated to written evidence that is why all documents can be submitted in e-form id court is equipped to receive them.

  • Is there any arbitration practice in the sphere of e-documents?

    Yes, it is. For example, FAS of Volgo-Vyatsky district admitted legal force of an e-document signed with digital e-signature (Decree dated August, 11th in case N А43-5226/2010). The claimant required to recover debt from defendant for unpaid goods. Defendant did not want to admit e-documents signed with digital e-signature, and announced that they were not signed by authorized person. Court ascertained that documents had been issued in compliance with the requirements, and parties entered an amendment to the contract stating use of electronic document flow with digital e-signature for source documents. Signer digital e-signature certificate was submitted to the court. So, court lawfully decided that source documents had been signed duly, by defendant authorized person.

  • Is it possible to submit documents to tax authority for check in e-form?

    Cl. 2 article 93 of Tax Code of RF governing action of tax authorities and taxpayers on request/submission of electronic documents, states Procedure («Procedure of sending a request to submit documents and procedure of submission of documents at request of a tax authority in electronic form via telecommunication channels are stated by federal executive bodies authorized in control and supervision in the sphere of taxes and dues»). The present procedure was approved on April, 8th 2011.

    The procedure explicitly states the possibility to submit documents to Tax body in electronic form: «Required document issued in electronic form un stated format and containing details of accepted Request to submit documents (information) is signed with taxpayer’s digital e-signature and submitted via communication channels to tax body».

  • How will cameral tax audit be conducted for the company using e-documents?

    Cameral tax audit is conducted at location of tax authority on the basis of tax returns and other documents submitted by the company at the end of fiscal period. If a company-taxpayer uses e-documents it may submit such documents to tax authority at request in e-form.

    If company uses services provided by authorized communication provider and submits tax reports in e-form, then at cameral tax audit tax inspector sends the request to the company via the authorized communication provider stating necessary list of documents. This request may be duplicated on paper if tax authority has not received receipt confirmation from the company. After that the company via the same authorized communication provider sends to tax inspection necessary e-documents: formalized — in a stated format, non-formalized — in a free form stating mandatory metadata (app. 5-7 fields).

    If the company uses e-documents but does not send tax reports to tax bodies via telecommunication channels, a tax body requests the documents in a paper request and sends it by post. In reply a taxpayer shall send verified paper copies of e-documents. Representatives of tax bodies hope that it will be possible to submit originals of e-documents сon digital media (disc, memory stick, etc.).

    If a taxpayer issued some documents in e-form, and some in paper, then upon receipt of the request it can send e-documents to tax body via communication channels, and paper — in verified copies by post. According to Order of FNS of Russia dated 29.06.2012 № ММВ-7-6/465@, approving format of list of documents (a cover letter sent together with required documents), a taxpayer can send 14 types of documents scans of documents not verified paper copies (in jpg or tif format with metainformation fields filled). The list of documents processed in e-form by IFNS is enlarging. If a taxpayer shall submit upon one request some documents in paper form, and some — in electronic, then is shall issue two lists of documents, stating each paper or-e-documents only. And the request number stated in lists of documents will show that documents were submitted under one request.

  • How will field check be conducted for the company using e-documents?

    Field checks are conducted at taxpayer location on the basis of tax inspection head decision. Tax inspectors will check e-document at site, without “printing out” – it is enough for them to see invoice or other source document on the screen (for example, in.pdf format).

  • How will counter inspection be conducted for the company using e-documents? How we can submit documents to tax authority via Diadoc?

    At the moment Diadoc does not offer possibility to send e-documents to tax authorities, because tax authorities shall be equipped to receive and process e-documents. FNS is actively engaged in the process of e-invoice receipt and processing. We hope to see some results early summer.

    As soon as this stage is over Diadoc users can send e-documents upon request of tax authorities.

  • Shall we enter an additional contract with contractors on e-document interchange?

    If you want to start interchanging electronic relevant in law documents with your contractor via Diadoc, you shall sign no additional contracts: at connection stage all participants of electronic document flow sign statement on accession to Rules, stating that the participant agrees to admit e-documents signed with digital e-signature as equal to paper documents with handwritten signature.

    If you want to agree forms and types of interchanged documents with your contractor then you can enter to an agreement thereon.

  • Can companies interchange documents if they are connected to different electronic document management operators? When does roaming appear?

    In order to realize roaming, in Y2012 a working group was founded on the basis of non-commercial partnership NP “ROSEU” (“Developers and operators of e-service system”), and in early summer operators started to realize approved in middle of spring roaming technology.

    At present it is impossible for companies connected to different operators to interchange documents. That is why it is more convenient to connect the company and its contractors to one and the same operator.

  • How to know what contractors are connected to Diadoc?

    If you already use Diadoc then it is quite easy to know what contractors are connected to Diadoc: contractors with whom you have interchanged documents are already in your list. To add a new contractor is easy — you shall just send it a request to add the contractor in the list. Such a request can be sent only to those using Diadoc. 

    If you are not a Diadoc user yet you can receive information on whether your suppliers or contractors connected to Diadoc or not by sending a list of contractors to In return mail you will receive a list of contractors already connected to Diadoc. And if you want to connect to Diadoc and operate real e-invoices and e-documents — just tell us filling in application form.