Since the moment Federal law of RF dated 10.01.2002 №1-FZ «On electronic digital signature» became effective in Y2002 companies in Russia received the possibility to use electronic source documents in communication with their contractors (consignment notes, certificates, contracts, etc.). Such a possibility is states in article 9 of law «On accounting» (№129-FZ dated 21.11.1996): «Source documents may be generated and transferred on paper, as well as on machine media». Signed with e-signature under agreement of the parties documents are relevant in law and confirm the fact of business transaction, may be brought in court and serve as a basis for tax calculation and payment. Correct e-document is an original and shall not be duplicated in paper.
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