How much are tax inspectors and other inspection bodies are satisfied with electronic documents? Will they require paper ones?
According to the current legislation (justification below), both the State Fiscal Service and any other state bodies have no reason to require paper documents in cases where electronic documents were signed using an electronic digital signature (EDS) from accredited key certification centers (ACSK). For example, here is the official response from the State Fiscal Service to a request for the legitimate use of EDS.
How legitimate is the use of EDS for record keeping?
General conditions for the conclusion of business contracts established by Art. 179 of the Commercial Code of Ukraine, part 7 of which refers to the rules of the Civil Code of Ukraine (hereinafter referred to as the Civil Code) on the procedure for conducting transactions.
Based on the content of Part 2 of Art. 202 of the Civil Code, the contract is a multilateral transaction.
The forms of the transaction are defined by Art. 205 GK. So, a transaction can be made both orally and in writing, and the parties have the right to independently determine the form of the transaction, if the law does not establish a mandatory form for certain types of transactions.
Transactions between legal entities under Art. 208 of the Civil Code must be made in writing.
The requirements for writing are established in Art. 207 of the Civil Code, namely: the content of the transaction must be recorded in one or more documents (including electronic ones), which are signed by the parties (seal - by agreement of the parties).
It is worth noting that the Civil Code identifies the written and electronic form of the transaction (Article 205 of the Civil Code), and the signing and sealing of an electronic document is regulated by the Law of Ukraine "On Electronic Documents and Electronic Document Management" (hereinafter - the Law "On ED") and the Law of Ukraine "On Electronic Digital Signature" (hereinafter referred to as the Law "On EDS").
So, in the definition of the concept of "original electronic document", Art. 7 of the Law of Ukraine "On ED", an electronic digital signature is equivalent to a handwritten one.
The Law of Ukraine "On EDS" establishes certain requirements for recognizing an EDS as equal to a handwritten signature: an EDS is confirmed using an enhanced key certificate that is valid at the time of imposing the signature, which corresponds to the signer's private key, using reliable digital signature tools.
So, based on the above, the conclusion of economic transactions by legal entities in electronic form using the EDS by the parties is completely legitimate.
Can electronic documents be used as evidence in court cases?
Yes. To do this, a copy of the electronic document and a printed report on the verification of this document are submitted to the court. Copies of these documents should be certified in accordance with the requirements of procedural legislation and office work rules, namely: make a mark "COPY" in the upper right corner of the first sheet of each of the documents, as well as certify the inscription "According to the original" indicating the name of the position, surname and initials of the person, which showed a copy (the signature of the person is affixed with the seal of the enterprise or its structural unit).
The courts themselves must use the EDS when placing copies of court decisions on the official website of the Unified State Register of Court Decisions So, paragraph 12 of the Procedure for maintaining the Unified State Register of Court Decisions, approved by the Resolution of the Cabinet of Ministers of May 25, 2006, No. 740, establishes: “12. The courts send copies of all court decisions to the Register administrator exclusively in electronic form using an automated court document management system using an electronic digital signature prior to issuing a copy of the court decision and details of an electronic document certified by the electronic digital signature of the person who signed the said decision, which can be converted by electronic means into a visual form; »