Now almost all self-respecting enterprises refuse paper workflow, replacing it with a more modern one. - the most relevant form of existence of all modern files containing a huge amount of important information.

Main advantages

The main plus is that it allows you to work quickly and efficiently. Materials in this format are easy to sign, even if all those who must endorse them are far from each other. Due to this, it is possible to save a huge amount of money and effort.

Among other things, the presence of an electronic archive avoids the need to maintain a huge number of documents in the organization. For the storage of accumulating papers, it will be necessary to allocate an appropriate area on the territory of the enterprise, as well as hire a highly qualified archivist who can quickly understand the available materials. To store an electronic archive, only compact removable media or several hard drives are enough.

The Diadoc electronic document management system is the easiest way to exchange legally significant electronic documents and invoices.

What is meant by ED

An electronic document is a material that is fixed on special media (discs, USB flash drives, additional equipment).

It can be a whole set of images, sound files and symbols. Such a file can be transmitted in space and time using special means of telecommunications. Telecommunication channels can also be used for publication, storage and further processing. The main thing here is to correctly process all existing data.

Also, such a document should be understood as a special form with which you can use data for completely different purposes. We are talking about fixing information on electronic or magnetic material media, and then about their further processing and sending to all participants in the data correction process.

All documented materials that have been converted into electronic format are suitable for processing in existing information structures and transmission through the TCS. All these files lend themselves to analytical processing, which can be done using information systems.

Electronic document and digital signature

Electronic documents must have legal force - otherwise they cannot be used when working with other structures. You can fix the action of a document using an electronic digital signature, which has the same capabilities as a regular paper one.

An EDS will be relevant if a number of conditions are met during its formation:

• the certificate of the key that controls the operation of the signature must be up-to-date at the time of approval of electronic files;
• Evidence must be provided that can be used to determine when the file was signed;
• the authenticity of the EDS must be confirmed in the same file where it is used;
• The signature should be used according to the information given in the attached certificate.

To obtain such a signature, you will need to contact a certification center. In this case, it is necessary to prepare a package of documents in advance. The location of the organization can be clarified at the territorial office of the Pension Fund of Russia, where you can also get SNILS.

In addition to the SNILS indicated in the pension certificate, you will need to provide a copy of your passport and a current e-mail. In addition, you need to prepare a USB drive in advance, on which the employees of the certification center will have to write the keys and certificates necessary for approving electronic documents.

Details of an electronic document are valid only if it is certified by an electronic digital signature. EDS is of equal importance with a paper counterpart, however, all necessary conditions must be met for this. The signature must be legal, registered with the CA.

Electronic documentation

The concept of an electronic document provides that it may not only consist of symbols that are understandable to users. The presence of unstructured information is allowed, which must be decrypted by operating systems. The main thing is that the material must be stored on a special medium.

An important component of the document is also a form with a set of attributes necessary for its description. Thus, the file should contain information about:

• the date of its formation;
• data author;
• the name of the document;
• format, which is necessary for the correct reading of the materials.

The more detailed information about an existing document, the easier it will be to work with it in the future. An electronic document and electronic document management are closely interconnected, without the first, the second is impossible. At the same time, the circulation of materials is greatly simplified if the organizations exchanging information use the same telecommunication systems and software.

Electronic documentation may contain materials that can be used to search for files or classify them according to certain criteria. All existing files may have different permissions, they may also not carry any structured elements. In this case, the electronic document directly depends on its owner. Structured content can have special elements that can be used by external add-on applications to obtain data about individual elements of the file.

Paper and electronic documents cannot be compared with each other, because digital documents have a number of advantages. Among them:

• the possibility of long-term storage;
• convenience in performing additional operations (editing, deleting, archiving, etc.);
• the ability to search for data within files using key markers;
• ease of processing materials using automated systems used by organizations practicing electronic circulation.

Now there are several formats of electronic documents, but the most popular is the "odf" format, which is convenient when working on any software.

The concept and structure of an electronic document can vary significantly. The software for processing it has a huge impact on this. Separately, it is necessary to highlight the materials processed using 1C. Such files are significantly different from others, since they are not separated into separate documents. They can only be considered as an information unit with unique identifiers and means of modification.

Such documentation can also include materials that are created as a result of the vigorous activity of applied information systems. They are dynamically generated using existing material stores. Thus, they do not carry any information about themselves, they can only be viewed using the system.

As soon as a document is printed or viewed, it ceases to exist in the system as an object. From now on, it functions as a special application. In the event that the file needs to be opened using other software, it will have to be converted.

What electronic documents exist

An electronic document is a file containing certain information that is not always clear to the user. To create archives and funds of these files, you need to know their classification.

• According to one option, the materials may differ in the presence or absence of similar printed documents.
• Files can also differ in what information they contain. This classification refers to:

1. text,
2. pictorial,
3. sound,
4. multimedia publications,
5. software products.

The latter should be considered as alienated works or publications of separate fragments of texts of programs and codes.

• The largest classification should be considered the types of electronic documents for their intended purpose. Most often there are official publications that are published by government agencies, they usually contain regulations.
• Production publications are used in enterprises. They carry information about the organization of existing production. Some materials were specially created to inform employees of certain production areas about the existence of norms and requirements when they are on the territory of enterprises.
• Educational and reference publications are produced that are easy to use. You can find the information you need in such a file in a few seconds, which saves a huge amount of time and effort. Such documents can be used not only by students, but also by teachers.
• Political parties quite often use electronic publications as campaign materials. They contain works of public interest, which are intended for a wide audience of readers. In such materials, one can most often find analytical information used by political scientists and sociologists around the world.
• Another classification of documents distinguishes them by the method of distribution. There are local editions that can be used within a single enterprise, they are also issued in paper versions and in a limited number of identical copies.
• Online publications are intended for wide use, their number is not limited. Additional paper copies in this case are not mandatory, from this the value of the electronic document increases several times. Such documents can be easily sent to the archives.

Electronic file documents are a requirement of modern society

Now you know what an electronic document is, what types of it exist, and how they can be used in everyday life. In this case, the information may be in files in an encrypted format. To work with them, you will need to use existing passwords that can be changed at any time.

Any user of telecommunications channels has the right to create their own documents. The only thing he needs for this is the presence of special software. The period of storage of such files is not limited. You can perform any operations with them at any time.

Today, there are many ways to create a copy of a paper document, transfer from paper to electronic format, etc. If only a copier is required to create copies of paper documents, then not only special equipment, but also software is required to convert a paper document into its electronic format.

How to create an electronic version of a document?

In order to create an electronic copy of a document, the user will need a scanner or MFP (multifunctional device). Of course, if there is no need for an MFP, then it’s not worth buying it, it’s easier to get by with a scanner. Firstly, it will cost much less, and secondly, it will perform exactly the function that the user needs, namely to scan a document and translate it into electronic format.

For the scanner to work, you will need special software - a driver. Usually it comes with the device, but if it is not there, you can always find it on the Internet. You can use the universal program ABBY Finereader, which directly scans and recognizes text.

The whole procedure for converting a paper document into an electronic format comes down to these two procedures (scanning and text recognition). In order to make an electronic copy of a document, you need to: go to the Start menu, and in the list of all programs, find either the driver for the scanner or MFP, or the ABBY Finereader program and run it. After starting the program and the scanner, you can open the cover and put a paper document on it with the text down. The document should be placed on the scanner surface as evenly as possible in relation to the edges of the working surface of the device. Next, you need to press the lid as tightly as possible so that the lighting does not fall on the work surface. Otherwise, the electronic document will turn out to be illuminated, that is, the part of the text that is exposed to light will not be visible.

Next, in the settings, you should select the optimal scanning parameters, such as color, output size, output resolution, etc. When everything is ready, you can click on the "Scan" button. When the procedure is completed, you should click on "Recognition", with which the text will be converted to an electronic format, such as .doc, and the document can be opened in a text editor to make changes.

Andriyanova Karina Vladimirovna
Kemerovo Institute (branch) RGTEU, Kemerovo

With mass computerization, the advent of more advanced technologies and software, there is a real opportunity to switch to the so-called "paperless" office work, the basis of which is an "electronic document" - a document that has new, different from traditional, characteristics.

The history of the emergence of the concept of "electronic document" begins in the 1970s in the USSR, the term "machine-readable documents". GOST 6.10.4-84, released in 1984, consolidated the fact of the presence of documentation on new media in the documentary environment. A machine-readable document was understood as “a document suitable for automatic reading of the information contained in it”.

GOST 6.10.1-88 contained four definitions related to a machine-readable document: a machine-oriented document, a document on a machine carrier, a document on a machine magnetic carrier (magnetic tape, magnetic disk) and a machine program. A distinctive feature of such documents is only that they must be suitable for processing on a computer, or created using computer technology, but their details are drawn up in this case in the manner established for all documents.

A slightly different interpretation of a machine-readable document is given in GSDOU(2.3.3.1) 1991: it is understood as "a document suitable for automatic reading of the information contained in it". According to M.V. Larina, the error of this definition lies in the exaggeration of the capabilities of technology for reading information in automatic mode. Even today, with the enormous progress of computer technology, it is far from always possible to do this without human intervention.

In modern legislation there are several definitions of the concept of "electronic document":

1) Electronic document - a document on a machine-readable medium, for the use of which computer equipment is required (clause 3.1 of GOST 7.83-2001).

2) An electronic document is an information object consisting of two parts:

Requisite, containing identifying attributes (name, time and place of creation, information about the author, etc.) and an electronic digital signature;

If necessary, an electronic document can acquire various forms of visual display: on a screen or paper (R 50.1.031-2001).

3) Electronic document - a document in which information is presented in electronic digital form. This definition does not define the essence of an electronic document in any way: if you follow this definition, then any information in electronic form will be considered an electronic document.

4) Electronic document" is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as transmission over information and telecommunication networks or processing in information systems.

5) Electronic document - information in electronic form, signed with a qualified electronic signature, equivalent to a document on paper, signed with a handwritten signature, except if federal laws or regulations adopted in accordance with them establish a requirement that the document be drawn up exclusively on paper .

The last definition is contained in the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature". It is the most successful, as it establishes the presence of an electronic form and a qualified electronic signature.
The variety of legal definitions is explained by the lack of a unified law on electronic documents.

In 2005, an attempt was made to create such a law. The State Duma of the Federal Assembly of the Russian Federation submitted a draft federal law No. 159016-4 "On Electronic Document". The bill was aimed at defining the legal regime of an electronic document, including the establishment of requirements for ensuring the safety of an electronic document, as well as in order to give them legal force. The bill was not supported by the Government of the Russian Federation. The provisions of the project needed to be clarified, which largely duplicated the Federal Law of January 10, 2002 N 1-FZ “On Electronic Digital Signature”. Currently, there are no alternative projects aimed at establishing the legal regime of an electronic document.

Consequently, the problem of legal regulation of the regime has not received a legislative solution.
It should be noted that there is significant foreign experience in the legal regulation of public relations in the field of electronic documents. At present, laws on electronic documents are in force in the Republic of Armenia, the Republics of Belarus, Moldova, Uzbekistan, and Kazakhstan. The Law of the Republic of Belarus dated December 28, 2009 No. 113-3 “On Electronic Document and Electronic Digital Signature” introduced such concepts as “copy of an electronic document”, integrity of an electronic document. An electronic document, in accordance with Article 17 of the Law, consists of two integral parts - general and special. The general part of an electronic document consists of information that constitutes the content of the document. A special part of an electronic document consists of one or more electronic digital signatures, and may also contain additional data necessary to verify the electronic digital signature and identify the electronic document, which are established by technical regulations.

Scientists, studying this problem, offer their definitions of the concept of "electronic document". They are either similar to the concepts proposed in modern legislation, or differ from them. For example, A.I. Zemskov gives a definition of an electronic document that is identical to that contained in paragraph 3.1 of GOST 7.83 - 2001: "an array of information complete in content, fixed in a machine-readable way on a machine-readable medium." Such an understanding of an electronic document is not acceptable, since it only speaks of the fact of the existence of such a document, without specifying its details, established registration rules, and the presence of an electronic digital signature.

IN AND. Tikhonov believes that "electronic documents are electronic data containing attributes and details that allow them to be identified". Therefore, he emphasizes the need for the document to have details, an electronic digital signature, which is undoubtedly positive.
M.N. Kostomarov refutes all the proposed definitions, considering that the term “electronic form of a document” most accurately reflects the essence of this phenomenon, and “electronic document” is just an intermediate state, a temporary form of storing the elements that make up a document in computer memory.

Thus, with the existing diversity of opinions about the concept of "electronic document", a single definition of this phenomenon does not exist either in the scientific world or in modern legislation. The ideal concept should reflect the mandatory presence of details, signatures. The concept of "electronic document" should not contain such incomprehensible phrases as "suitable for human perception". An electronic document is an electronic form of information expression containing details and a qualified electronic signature.

So, the adoption of a legislative act on an electronic document is one of the current directions in the development of legislative regulation of ensuring the legal significance of electronic documents, allows you to remove restrictions and remove obstacles to the use of electronic documents, establish the legal regime of these documents, and, finally, propose a single concept of "electronic document" .

Introduction

Conclusion

Introduction

The problem of using electronic document management in the field of management is extremely multifaceted and is not limited to the capabilities of technology. Close attention is drawn to aspects of information security and information protection, confirmation of the reliability of electronic documents. At the same time, there is a fairly large set of organizational and methodological issues related to the information and documentation aspect. The achieved level of use of new information technologies in office work allows us to build not only hypothetical assumptions about the "electronic office of the future", but also to identify real ways to move from traditional workflow to automated and electronic.

The relevance of the topic is explained by the fact that at present the issues of using electronic documents and the transition to electronic document management have become very important. There is a lot of controversy around them.

Given the insufficient development of the topic, when writing this term paper, a wide range of sources was used, which can be divided into two categories. They should include publications containing a nationwide regulatory framework for document management, archives, office work and standardization.

.State system of documentation support for management.

1.Federal Law "On Electronic Digital Signature" dated January 10, 2002 No. 1-FZ. This law defines the conditions for the use of an electronic digital signature, the features of its use.

When writing a term paper, the works of specialists in the field of document management were studied: Larina M.V., Larkova N.S., Bobyleva M.P., Khramtsovskaya N.A. and others.

In addition, numerous periodic publications in the journals Deloproizvodstvo and Secretarial Affairs were also used.

The purpose of this course work is to study the features of an electronic document and electronic document management.

To achieve this goal, it is necessary to solve the following tasks:

1)Select the optimal definition of the term "electronic document";

2)Compare electronic document management with traditional;

)Consider the main problems of electronic document management.

The structure of the course work corresponds to the tasks and consists of the following chapters:

The concept of an electronic document, its features;

The concept of electronic document management, its advantages over traditional;

The main problems of electronic document management.

The concept of an electronic document, its features

In a modern society dominated by computers and information technology, electronic documents are of great importance.

It is much easier to work with electronic documents: there is no paperwork, the search for documents is greatly simplified thanks to the use of an electronic database.

In addition, it seems to me that an electronic document has a significant advantage over a paper one - the ability to make changes to the text of a document without wasting paper. But in the past, working with documents required time and a lot of labor due to the need to manually retype the entire document, even when making the most minor changes.

But in order to understand what an electronic document is, it is necessary, first of all, to define the very concept of “document”.

Unfortunately, to date, among specialists in the field of document management, archiving and library science, there is no unity in understanding the term "document", despite the presence of a number of definitions enshrined in legislative acts and GOSTs.

Document science considers the document as a management or archival storage tool; archival and source studies consider the document as a carrier of information about the past or the present.

The process of developing an opti a small definition of the concept of a document that would meet the needs of practical activities is reflected in the domestic military State standards of terms and definitions.

In the first State Standard, such a document was defined as “a means for fastening in various ways on special material information about facts, events, phenomena of objective reality and human mental activity.

After processing in 1983, a new State Standard appeared, which stated that “a document is a material object with information fixed by the created human way for its transmission in time and space.

Thus, as a result of evolution, the concept of a document comes to its modern official interpretation: “documented information (document) is information recorded on a material carrier with details that allow it to be identified”

There is also a broad interpretation of the concept of "document": an object of interaction in a social environment, designed to formally express social relations between other objects of this environment.

But in the National Standard of the Russian Federation, another interpretation of the concept of “document” appears: identifiable information recorded on a material carrier, created, received and stored by an organization or individual as evidence when confirming legal obligations or business activities. Moreover, for the concept of "document" the term record is used, which means "record" in translation.

Having compared and comprehended the various concepts contained in the scientific and educational literature, we can dwell on the following definition of the concept of a document, which best meets the goals and objectives of document management science: a document is information fixed on a material carrier in a stable sign form given by a person in a way for its transmission in space and time.

Based on the foregoing, we can conclude that a document is both information and a material carrier. Moreover, these two components are an integral part of the document.

But unlike a paper document, for an electronic document, the material carrier does not play a decisive role. During its entire life cycle, an electronic document can be transferred from one medium to another, or it can even be stored in computer memory.

But what is an electronic document?

The formation of the concept of "electronic document" in the legislative and regulatory and methodological acts of the Russian Federation occurred gradually.

According to Russian experts in the field of law, the first attempts to develop a legal framework for electronic documents in our country have been made since the mid-70s, when a number of departmental acts on the requirements for intra-industry machine documents were adopted.

In 1981, "Interim Industry-Wide Guidelines on the Validation of Documents Created by Computers" were approved. This act stated that “... a document on a machine medium is used without being converted into a human-readable (visual) form when transferring information to enterprises, organizations and institutions or for exchanging information between them” (clause 3).

In September 1986, the Guidelines for the Implementation and Application of GOST 6.10.4-84 “USD. Giving legal force to documents on a machine carrier and a machinogram created by computer technology. Basic provisions” (RD 50-613-86). Chapter 2 “Requirements for original documents” states that documents on machine media include documents on magnetic machine media (magnetic tapes and disks, floppy magnetic disks) and documents on paper machine media (punched tapes, punched cards).

In the GSDOU, adopted in 1991, there is a definition of the term "machine-readable document" - "a document suitable for automatic reading of the information contained in it, the main carriers of which are: punched cards, punched tapes and magnetic tapes."

Researcher M.V. Larin managed to identify about 40 definitions of the concept of "electronic document". According to the researcher, "an electronic document is information recorded on an electronic medium that is recorded, stored, transmitted and presented in a form acceptable to a person using technologies supported by electronic computers, and which contains details that allow it to be identified."

According to the Federal Law "On Electronic Digital Signature", an electronic document is a document in which information is presented in electronic digital form.

In accordance with the 2000 edition of the Federal Law "On Information, Informatization and Information Protection", an electronic document is information presented in the form of a set of states of elements of electronic computing equipment (ECE), other electronic means of processing, storing and transmitting information that can be converted into a form suitable for unambiguous perception by a person, and having attributes for document identification.

Also, an electronic document can be defined as a form of preparation, sending, receiving or storing information using electronic technical means, fixed on a magnetic disk, magnetic tape, laser disk and other electronic material carrier.

Information recorded on an electronic material carrier is recognized as an electronic document if it:

is created, processed, stored and transmitted using electronic technical means;

signed in compliance with the requirements stipulated by the current legislation;

can be presented in a form suitable for perception by a person who does not have special technical skills;

if during its compilation, storage, transfer, the method provided for by state or international standards or by agreement of the parties was used, which allows to reliably identify the originator of the electronic document.

The European specification MoReq-2 defines an electronic public document (electronic record) as a public document that exists in electronic form. Moreover, an official document may be presented in electronic form as a result of the fact that it is initially created using application software or as a result of digitization, for example, by scanning.

An electronic document can also be defined as information presented in the form of a set of states of elements of electronic computing, other electronic means of processing, storing and transmitting information, which can be converted into a form suitable for unambiguous perception by a person and having attributes for document identification.

The following characteristic features of electronic documents can be distinguished:

· An electronic document cannot be perceived by a person directly in the physical form in which it is fixed on the carrier: only after going through a series of prescribed procedures, the data appears in a user-friendly form;

· An electronic document is associated with the technologies with which it was created and cannot be used in isolation from them (hardware, program format, data presentation standard); because technologies that create an electronic document are subject to obsolescence and rapid change, there is a high risk of losing electronic documents due to the inability to read data in the absence of outdated equipment or software;

· Electronic documents have their own physical and logical structure. Unlike paper documents, for which the form and content are one, the individual elements of an electronic document are stored in a database and only after a request, data processing and display on a monitor can they become a traditional document;

· Electronic documents, unlike paper ones, are not strictly tied to a specific storage medium. For example, information on a hard disk can be easily changed and destroyed with almost no trace on the media; there are electronic documents implemented only in the RAM of a computer;

· Electronic documents are distinguished by unlimited reproduction of the original, the plurality of forms and copies of the existence of documents, therefore, this gives rise to blurring of the concepts of “copy”, “original” and “original” in relation to electronic documents, which gives rise to the problem of verifying the legal force and authenticity of an electronic document;

· It is necessary to protect the media from unauthorized access;

· Electronic documents require specific description rules, and the creation of accompanying documentation for them increases the volume of documents.

Electronic and paper documents have their own advantages and disadvantages associated with the medium. Let's consider them in more detail.

Document transport time

Undoubtedly, electronic documents have an undeniable advantage here, because electronic communication channels allow you to send messages in seconds.

Reference and information work (search for information in the information fund by document attributes and content)

In the absence of an optimal system for classifying documents and information, this task can be quite laborious for paper documents.

For electronic documents, this task is simplified as much as possible and reduced in time due to the use of links that allow you to find not only one document, but also others related to it thematically or formally.

Documentation requirements

Requirements for the execution of paper documents are defined by standards and unified forms. Sometimes there may be some variation in design that does not affect the details that determine the legal force of the document.

And the requirements for the design of electronic documents have not yet been standardized. But these requirements may be more stringent than for paper documents, because when transmitting information over communication channels in the presence of various systems and software and hardware, the transmission may not take place or the information will not be available for human perception.

Giving the document legal force

For paper documents, almost all issues related to giving them legal force have been resolved.

For electronic documents, the Federal Law "On Electronic Digital Signature" is of particular importance, which provides the legal conditions for the use of EDS:

validity period of the key certificate related to this EDS;

confirmation of the authenticity of the EDS;

use of EDS in relations in which it has legal significance.

If these conditions are met, the EDS is recognized as equivalent to a handwritten signature in a document on paper. At the same time, the implementation of this law involves the issuance of relevant by-laws, the creation of special certification centers that issue certificates of EDS keys.

Ease of perception of information

This quality is more pronounced in paper documents.

In terms of perception, electronic documents are comparable to medieval scrolls: to view a document, its file “scrolls” before one’s eyes. According to American researchers, text from a computer screen (monitor) is perceived 25% slower than when reading from a piece of paper.

Ability to work with multiple documents at the same time

When working with documents and printed publications, comparing information from them, features and details are often found that elude perception when viewing documents one by one.

"Multi-window" work with files also makes it possible to simultaneously work with several documents, but at the same time only part of the information on the monitor is visible at any given moment. Perception is predominantly logical in nature, and there is not always a holistic view of the document.

The ability to highlight the desired fragment when reading documents

Both paper and electronic media of the document provide such an opportunity. But there are also features. On a paper document, there are traces of marks made with ink, paste, pencil, etc. usually stay.

And when working with an electronic document, if its recording format allows, the desired fragment can be highlighted in color or in a different font, and then this selection can be removed. In this case, there will be no traces on the document.

Ability to make a copy of a document

On paper, copies can be obtained by means of reprography and operational printing. Copies on photographic, microphotographic film can be obtained by photographing and microfilming. An electronic copy of a paper document is obtained by scanning.

In the case of an electronic document, the laboriousness and time spent on obtaining a copy is much less. You can copy a file, additionally print a document, or output information to microphotographic media, etc. The document file can be sent by e-mail, placed in the information system, where it is possible to provide employees with access to it. Thus, there is no need to make paper copies of the document for review by a large number of employees.

Fatigue when working with documents (without taking into account the nature and content of information)

You can work with paper documents for several hours in a row and change your position. In this case, not only vision is involved, but also touch, and sometimes even smell.

Fatigue when working with a computer is greater than when working with paper documents. The main load falls on vision. You need to take a break from work.

A specially equipped workplace for the perception of information

To perceive the information of a paper document, only acceptable lighting is sufficient, and no special conditions are required.

To work with electronic documents, a computer is required, and, if necessary, their transfer to the addressee, telecommunication channels. At present, the use of portable computers and mobile communications removes some of the problems.

Information security and information protection

It is possible to protect a paper document from unauthorized access by ensuring its physical inaccessibility (for example, by storing it in a safe), by recording the fact of the transfer of the document in special accounting forms (transfer against receipt) and by other organizational measures.

For electronic documents, this problem is solved by using means of regulating user access to computers and databases, means of cryptoprotection, logging user actions, etc. Technical protection is also needed, including from computer viruses and hackers.

The safety of information and its availability for human perception

Paper documents are characterized by a long period of aging and destruction, which depends on the quality of the paper (for example, the durability of “acid-free” paper is calculated for centuries). No less important is the quality of the means of applying information to paper (ink, paste, tools used in matrix, inkjet and laser printers, etc.). For the perception of information after a long time, special devices are not required to convert it, it is enough just to know the language in which the text of the document is written.

In the case of an electronic document, it should be taken into account that the life cycle of software and recording media (moral and physical obsolescence) may be less than the required document storage period. There is a problem of rewriting information to another medium and means of its authentication (otherwise the document will lose its legal force). Sometimes it is proposed to save the appropriate hardware and software for information reproduction (and, accordingly, train personnel to use these tools) or print electronic documents on paper and certify the copies made. There are also problems with the safety of the EDS and the validity period of the signature certificate. Also, to ensure the safety and increase the stability of the computer system, you can back up information.

Scope of application (household) documents

Paper documents are ubiquitous.

Electronic documents are used by those participants in communications (organizations and individuals) who have the appropriate computer equipment. The scope of electronic documents is constantly expanding with the development of technical equipment, the accumulation of experience and the creation of a regulatory framework.

It can be concluded that although electronic documents have significant advantages over paper ones (quick transfer of a document, no paperwork, quick search for a document in the database), they also have significant drawbacks - problems of giving legal force to a document and the need to protect it from unauthorized access to documents.

The legal weighting associated with the use of traditional paper documents represents a major obstacle to the development of the use of an electronic document.

document management electronic document archiving

The concept of electronic document management, its advantages over traditional

It is necessary to separate two concepts that are often confused - office work and workflow. Office work is the activity of creating documents and organizing work with them. The organization of work with documents is understood as the creation of conditions that ensure the movement, search and storage of documents. Document flow is the movement of documents between the points of their processing from the moment they are received or created until the completion of execution or sending. Based on this division, there is a classification of electronic systems. These are office automation systems - CAD, and electronic document management systems - EDMS. SAD primarily provide accounting of electronic documents. Their functions include registration of incoming, outgoing, internal and organizational and administrative documents, accounting of issued resolutions and received responses on execution. Databases store not only the details of documents, but also their textual image. SAD allow you to control the execution, store data on cases and provide a quick search for a document by one attribute or a set of them. EDMS are focused on working with electronic documents, their movement within an organization or between organizations. Important here is the process of collective preparation of the document, its multiple approval, maintaining versions of documents. EDMS combine the functions of office automation and electronic document management - thus, these systems cover all office processes and are used more often in large organizations.

For many years in Russia, the entire document flow was paper. Only today it is gradually moving into a mixed phase. This is the result of the efforts of both government officials and commercial organizations. However, the process of informatization is slow.

Under electronic document managementis understood as a method of organizing work with documents, in which the bulk of the documents of an organization (enterprise) are used in electronic form and stored centrally in the so-called electronic archives, a kind of information warehouses, or data warehouses.

One more optimal definition of electronic document management can be singled out: “electronic document management is a single mechanism for working with documents submitted in electronic form, with the implementation of the concept of “paperless office work”.

Electronic document management can be internal and external, and this imposes certain specifics on information exchange. Internal electronic document management is characterized by the exchange of information or the movement of electronic documents within the organization. External electronic document management is characterized by the exchange of correspondence between organizations.

Accordingly, the electronic document management system (EDMS) in the narrow sense refers to software (computer program, system) that allows you to organize work with electronic documents (creation, modification, search, storage), as well as interaction between employees: transfer of documents, issuance of tasks ( instructions, orders) and control over them, sending notifications, etc. In a broader sense, EDMS refers to a modern organizational and technological structure that permeates the entire production organism, including software, technical, and methodological components, as well as organizational and regulatory aspects. This system can be compared to the "circulatory system" of the company.

At present, electronic document management between organizations can largely replace paper documents, and the automation of the document exchange process is not a tribute to fashion, but a command of the rapid time, since it can take several days to deliver a paper document by mail or courier, and an electronic document is delivered within a few seconds regardless of the addressee's location. Converting workflow to electronic format can save not only time and effort, but also space. In some companies, paper archives for many years occupy an area comparable to the area of ​​trading floors. However, can electronic document management completely replace paper documents, or must legally significant documents be stored in paper form, certified by a handwritten signature and seal?

Many still believe that a legally significant document is a paper drawn up according to certain rules, signed with a handwritten signature and certified by the seal of the organization that issued this document (certificate, certificate, extract, etc.). But technological possibilities are developing, and today electronic documents can also be legally significant, since they use an electronic digital signature (EDS), which is an electronic analogue of a handwritten signature. EDS is an attribute of an electronic document designed to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of information distortion in the electronic document. According to Russian legislation, an EDS is recognized as equivalent to a handwritten signature. In accordance with the norm fixed in the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”, “an electronic document with an electronic digital signature has legal significance in the implementation of the relations specified in the signature key certificate”.

EDS technology was created as a reliable way to protect the document (file) being sent. To do this, first of all, a special cryptographic program is installed on each computer of both the sender and the recipient. For each user, it generates an individual digital signature key, which is a complex user password for access to encrypt and decrypt documents - ? a unique row of characters up to 1000 characters long, more precisely two rows interconnected, because each individual EDS key is double: it consists of a public key that you need to tell your correspondence partners, and a private (secret) key that is kept secret. The document is encrypted using the recipient's public key. If the document is intended to be sent to multiple recipients, then the encryption uses the public keys of each of the recipients simultaneously. Each recipient decrypts the document using their own private key. Thus, anyone who knows the public key of the addressee can encrypt and send the document, but only the addressee himself can decrypt it. When signing a document, everything happens the other way around - the sender signs the document using his own EDS private key, which is secret, so it is impossible to forge the sender's signature. To check if an encrypted message was actually sent from the person who signed it, you need to know its public key. The program will "check" if the public key matches the private key used in the encryption. Such a system of encryption using pairs of private and public EDS keys is called asymmetric cryptography.

The persons who installed the cryptographic program are combined into a single system. They exchange public keys with each other, and each of them keeps the private key secret. Such a cryptographic encryption system provides a solution to the problems of protecting transmitted files, but does not allow solving the problems of giving legal significance to documents. Therefore, certification centers were created - organizations that have the authority to issue and take into account certificates confirming that the owner of this EDS key is a certain individual representing a legal entity

It should be noted that EDS has other advantages over a handwritten signature. For example, it is possible to make changes in a signed paper document: type a paragraph in a free space or change the amount under the contract, but it is impossible to change at least one character in an electronic document certified by EDS. This property allows us to say that the digital signature confirms the integrity of the electronic document once and for all.

One of the purely technical factors that hinder the spread of EDMS is the imperfection of the mechanisms that uniquely identify documents. If a person personally puts his signature on a piece of paper under the text, this automatically means the full responsibility of this person for what is written above. It is impossible to put a “personal signature” in the traditional sense under an electronic document - a powerful and reliable identification mechanism is required, which today is a digital signature - an element of an electronic document designed to uniquely identify it for belonging to a specific person and protect it from forgery. It is very simple to check the authenticity of the signature of any person under any electronic document - a signed electronic document is opened, the corresponding button is pressed and the verification takes place automatically.

A digital signature is absolutely identical to a regular signature, even at the legislative level, and eliminates the possibility of forgery of both the signature itself and the signed documents, and this is already very serious. By its nature, a digital signature is practically not subject to decryption procedures followed by cracking, at least today there is not enough computing power to “crack” a digital signature by brute force in a reasonable time - other methods are unrealizable here.

As for functionality, the traditional functions of domestic office work and document management are known: they include receiving and sending documents, registering them, reviewing and processing decisions, bringing them to the executors, controlling the movement and execution of documents, their destruction or transfer to the archive. But compared to traditional paper-based office work, an electronic document management system must provide the implementation of a number of new functions. The most important of them are:

support for working with files of electronic documents, ensuring their creation and editing, scanning and printing, receiving and sending, storing and searching;

distribution of workflow technologies developed for organizational and administrative documents (orders, instructions, etc.) passing through the office or secretariat to a wider range of documents (ideally, to all documents of the organization). To do this, the system must be able to create a specific set of details for documents of each type (for example, contracts must contain information about counterparties, stages, etc.);

development and implementation of technologies on an organization scale related to the collective work on the creation and implementation of documents within computer networks. Traditionally regulated office technologies, as a rule, did not apply to the process of preparing a document and working with its projects;

creation of a "single office". The traditional workflow is localized within a separate office. Interaction between offices of one or different organizations is carried out at the level of incoming/outgoing mail exchange. As a result, the possibility of creating a single document space and end-to-end control over the passage and execution of documents both within one distributed organization and between different organizations is practically excluded. A huge managerial effect - in the very near future - promises the transition from electronic document management in separate local office networks to a single document management system of a geographically distributed system of organizations, which from the point of view of document management can be considered as one single office;

interaction of personnel and external users with the document management system of an enterprise or organization based on web technologies. We are talking about an important interface component of a modern electronic document management system - the so-called document portal;

providing security that guarantees the authenticity of an electronic document and its protection from unauthorized access (for example, means of digital signature and encryption based on cryptographic algorithms).

Electronic document management may include the following stages:

formation of a package of documents;

sending a package of electronic documents;

delivery of a package of electronic documents;

checking the integrity, authenticity and format of an electronic document;

confirmation of receipt of a package of electronic documents;

archiving of electronic documents

The need to move from paper-based office work to electronic document management systems has been talked about for a long time, but what are the real benefits of introducing electronic document management?

EDMS Benefit #1: Increasing Company Productivity

In the presence of an electronic document management system, much less time is spent searching for the necessary documents and information, compared to traditional paperwork. Access to electronic document management can be obtained from any PC of the organization.

EDMS Benefit #2: Instant Access to Up-to-Date Information

The main advantage of electronic document management is the ability to quickly and easily find the latest versions of documents. Thus, the problem of the relevance of the workflow is solved, that is, even if the same document exists in several versions, the user will be able to find the latest version of the file and work with it already.

ERMS Benefit #3: Reduce Human Factors Errors

Proper organization of electronic document management allows you to eliminate errors caused by the human factor. With paper workflow, searching for missing documents takes hours, while the EDMS copes with a similar task in just a few seconds.

EDMS Benefit #4: Reducing Material Costs

Electronic document management systems significantly reduce the costs of the organization. Firstly, the productivity of the company's employees increases due to the automation of work, and secondly, the costs of consumables that are used in paper workflow are reduced.

EDMS Benefit #5: Better Communication

One of the key benefits of electronic document management is improved communication between departments and divisions within an organization. The introduction of an electronic document management system facilitates communication, information exchange, and also helps to break down barriers between different departments.

EDMS Advantage #6: Document Collaboration

Workflow automation allows several users to work with the same file at the same time, as well as search through a single document database.

ERMS Benefit #7: Reducing the need for additional staff

An increase in production volumes with electronic document management does not require a significant expansion of personnel, it is enough to automate the work of an existing team with the help of an effective management system.

EDMS Benefit #8: Reduced Document Storage Costs

The legislation of the Russian Federation provides for a period of storage of documents for 5 years, the introduction of electronic document management will reduce the cost of storing documents.

EDMS Benefit #10: Protecting Documents from Damage

The use of an EDMS reduces the risks due to fire or other force majeure.

Unfortunately, it is not possible to completely switch to electronic document management and get rid of paper office work, since according to the legislation of the Russian Federation, paper is still considered a significant form of a document, but the percentage of such documents in the total volume is relatively small.

EDMS Benefit #12: Raising Corporate Awareness

One of the unexpected results from the introduction of an electronic document management system can be called an increase in corporate consciousness.

Each employee begins to feel part of a single team, clearly understanding the common goals and objectives.

The effect of using electronic document management systems is obvious:

· direct economic effect (savings in labor and material costs for working with documents: costs for copying, for delivering information in paper form, for resources (people and equipment), for paper);

· effect due to the unification of the organization's documentation activities and reducing dependence on the individual technological experience of the personnel;

· reduction of time cycles for working with documents and the creation of a single documentary space;

· full control over documents, their movement and performance discipline.

Well, the main result of workflow automation is, of course, putting things in order in working with documents, reducing the time for making managerial decisions and increasing the efficiency of the organization as a whole.

The main problems of electronic document management

Recently, electronic documents are becoming more widespread. It is much easier to work with electronic documents: there is no paperwork, the search for documents is greatly simplified thanks to the use of an electronic database. And increasingly, modern society is thinking about the transition from traditional paper workflow to electronic. But the following problems prevent the complete replacement of traditional document management with electronic ones:

the problem of legislative regulation of electronic document management;

the problem of certifying electronic documents;

the problem of long-term storage of electronic documents;

problems of implementation of electronic document management systems.

The problems of legal regulation of electronic document management are currently becoming increasingly important in connection with the introduction of effective information and computer technologies in almost all areas of social and industrial activity (from the interaction of the population with public authorities, support for financial and commodity markets to the service sector, retail trade, education and leisure).

Many problems in the use of electronic document management systems (EDMS) arise due to the fact that the latest technologies are being introduced in the context of paper-based legislation. The reason for the weak state support for new technologies in office work and document management is obvious: it is still possible and cheaper to manage in the old way, using paper documents.

Insufficient attention of the state to the introduction of EDMS is manifested in a weak interest in the development of a legislative and regulatory framework that would allow much wider use of electronic documents and modern technologies both in public administration and in commercial activities. Today:

· the procedure for recognizing the legal force of electronic documents by state bodies and courts has not been established;

· there are no laws that truly equalize the rights of paper and electronic documents. As a result, organizations implementing EDMS are forced to simultaneously maintain two document management systems - paper and electronic, and cannot recoup the costs of introducing modern technologies by drastically reducing the "paper" system.

· there are no legal acts allowing to transfer non-operational documents before the expiration of their storage period to analog and / or electronic media, while destroying paper originals.

Surprisingly, no one raises the issue of developing legislation on the transfer of paper documents to other media with the right to destroy their originals. But it is precisely the absence of this law that does not allow the widespread introduction of modern technologies in office work and document management. In foreign practice, the costs of introducing an EDMS and / or microfilming systems are paid off mainly due to the release of archive space and a reduction in the number of employees involved in paper office work.

With the widespread use of electronic documents and means of their processing in the modern world, the problem of establishing the authenticity and authorship of such documents has become particularly relevant.

What is the problem? At the end of a regular letter or document, the executor or responsible person puts his signature to achieve two goals. Firstly, the recipient has the opportunity to verify the authenticity of the document by comparing the signature with the sample he has. Secondly, a personal signature is a legal guarantor of the document's authorship. Of course, at present there is an electronic digital signature, which is designed to replace the handwritten signature in electronic documents. But if, using modern forensic methods, forging a signature on paper is a very difficult task, then with an electronic signature, the situation is different.

Unlike a conventional handwritten signature, an EDS is alienable from its owner. That is, if the signature under a paper document is inseparable from a person and practically no one else can forge it so that it is not detected by a forensic examination, then any attacker who takes possession of the secret signature key can make an EDS as easily and plausibly as the rightful owner this key.

Any user can fake a bitstring by simply copying it, or quietly make illegal corrections to an electronic document.

It is necessary to create a set of measures at all stages of the creation and life of a document to give evidence to electronic documents.

It is necessary to pay special attention to the establishment of a mechanism for ensuring legal guarantees of the authenticity and integrity of the content of information in an electronic document and the conformity of the form of presentation of this information and details. It is necessary to legislate these issues.

Let's consider another equally important problem. I agree with the opinion of Khramtsovskaya N.A., who argues that it is pointless to talk about serious electronic document management if archival work with electronic documents is not established, while maintaining their legal and other force. The archival agency of the Russian Federation, federal archives, state archives of the subjects of the federation are only beginning to consider the possibility of completing electronic documents on an ongoing basis. Almost zero experience. Nevertheless, in recent years, specialized archives have been created for the state storage of electronic documents:

Center for Electronic Documentation of the Chuvash Republic, Cheboksary (established in 1996);

Central Archive of Documents on Electronic Media of Moscow (TsADENM) (created in 2002);

Center for Electronic Documentation of the Republic of Kalmykia (established in 2002).

EDMS systems are just beginning to be used to organize the storage of documents and information and to establish effective access to the accumulated arrays of documents. Other problems arise: ensuring the integrity and authenticity of electronic documents over long periods of time.

Some EDMS do not provide for archival storage of electronic documents at all, while others are configured in such a way that it is simply impossible to delete documents from them (for example, due to the expiration of the storage period).

Traditional database management systems are not suitable for storing electronic documents, as they are focused on working with individual data, not documents.

In addition, the rapid obsolescence of computer equipment and media creates a threat of loss of information and electronic documents due to the inability to read them.

Ensuring the safety of electronic documents - a set of measures to create a material and technical base, optimal conditions, compliance with regulatory regimes and proper organization of storage of electronic documents that would exclude the loss of electronic media and ensure their maintenance in proper physical and technical condition, as well as the ability to reproduce electronic documents in a form accessible to perception and understanding by a person without additional technical devices.

When organizing long-term storage of electronic documents, changing the software platform can lead to the complete loss of the document due to the inability to view it. Since the 1950s Several possible solutions to this problem have been proposed:

migration is the timely transfer of databases and other electronic documents to a modern technological platform, most often to the formats used in the organization for the operational management of information resources (the so-called "custom formats")

emulation of the software environment. This approach is based on the criterion of "ideal conservation". D. Rotenberg believes that this is the best way, because. allows you to use the original software;

encapsulation - the inclusion of electronic documents in files of cross-platform formats, for example, in XML. Currently, American archivists consider this method as the most optimal for the exchange and long-term storage of electronic documents.

Another problem requiring attention is the problem of introducing electronic document management into the organization.

For the successful implementation of an EDMS in an enterprise, it is necessary to avoid some typical mistakes: inattention to organizational issues, betting only on one's own strength when developing a system, saving on a "pilot" project. Insufficient preparation of regulations for working with the EDMS and the low level of training of employees can also interfere with effective implementation.

One of the typical mistakes in the transition to electronic document management is the insufficient study of organizational issues, which in turn leads to inefficient operation of the system. Very often, the company's management considers the issues of document management to be insignificant, not deserving of special attention, but in the end it is these "little things" that become decisive in improving the efficiency of the company's business processes. Insufficient interest of the management in the project can lead to the fact that the implementation can be delayed for a very long time.

Another obstacle is the way the EDMS is built. According to experts, the independent development of a corporate-scale EDMS by the IT department dooms the organization in advance to a long process of improvements and, in addition, makes the entire project dependent on the system developers. This way turns out to be the most unprofitable in terms of financial costs for implementation. The development of an EDMS on its own can lead to the fact that the current situation with the document flow will be mothballed.

After choosing a product, it is necessary to work out those business processes that are going to be automated, test the solution in operation, and identify all the shortcomings. A pilot project allows you to make sure that the solution meets the tasks set, and if it does not meet all the requirements, refuse to implement it without losing significant funds. Therefore, another mistake during implementation is saving money on the preliminary execution of the "pilot".

A few more difficulties are possible at the next stages of the implementation of the EDMS. Among them, the lack of elaboration of internal corporate documents governing the processes of document management in the organization and poor attention on the part of management to the issues of training end users. The preparation of regulatory rules for the processes of electronic document management should be carried out in parallel with the trial operation and involves the development of detailed instructions for office work for employees, relevant orders and regulations.

Employee training should also be a top priority when deploying an EDMS. At the same time, training should be carried out on an ongoing basis and at all stages of implementation.

Conclusion

The main conclusion that follows from the content of the work is as follows: the established forms and methods of working with documentation in organizations within the framework of traditional office work and documentation management do not meet modern conditions. The global informatization of society, the widespread use of new information and communication technologies, the gradual introduction of market mechanisms and modern management have led to an increase in the role of information in socio-economic processes and its recognition as an important strategic resource. Due to the fact that the main part of the information resource is documentation, we can assume that at the present stage the necessary prerequisites have matured for the transition to a new way of working with documents in organizations - document management based on electronic document management systems.

Despite the problems (legislative nature, certification, long-term storage of electronic documents, implementation), electronic document management has a number of undeniable advantages over the traditional one (increased productivity of the organization, instant access to information, quick search for documents, etc.), which at the moment makes it necessary implementation of the EDMS. Well, the main advantage of the EDMS, thanks to which organizations are striving to switch to automated workflow, is to increase the efficiency of the organization as a whole.

Systems that make it easier to work only with original paper documents (by creating electronic registration cards and / or electronic copies of these documents), in my opinion, are doomed to extinction. But it is still difficult to imagine an organization that circulates and stores only electronic documents. Therefore, the future belongs to complex systems that work with any primary documents - both paper and electronic. Interest in EDMS supporting legally significant electronic document management and EDS functions is growing steadily. At the same time, electronic originals that are in real office work or stored in archives are the exception rather than the rule. But this will not always be the case and very soon the situation may change to the exact opposite.

List of used literature and sources

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2.GOST 16487-83. Office work and archiving. Terms and Definitions.

.GOST R 51141-98. Office work and archiving. Terms and Definitions.

.GOST R 52292-2004. Electronic information exchange. Terms and Definitions.

.GOST R ISO 15489-1-2007. Document management. General requirements.

.Larkov N.S. Document management. M., 2006.

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.“Guidelines for the implementation and application of GOST 6.10.4-84 “USD. Giving legal force to documents on a machine carrier and a machinogram created by computer technology. Basic provisions” RD 50-613-86: approved. Decree of the State Standard of the USSR of September 24, 1986 No. 2781 [Electronic resource] // Reference information and legal system "consultant-Plus". URL: #"justify">. State system of documentation support for management. Basic provisions. General requirements for documents and services of documentary support of management. Moscow: Glavarchiv USSR, 1991.

.Larin M.V. Document management in organizations: problems of history and methodology. Abstract dis. for the degree of Doctor of History M., 2000. URL: #"justify">. Federal Law of the Russian Federation of January 10, 2002 No. 1-FZ "On Electronic Digital Signature".

.Draft Federal Law of the Russian Federation "On Electronic Document". [Electronic resource] // Agency for Consultations and Business Information. Economy and life. URL: #"justify">. European specification MoReq-2 "Model requirements for the management of electronic public documents" (updated and supplemented version, 2008).

.Decree of the Pension Fund of the Russian Federation of January 26, 2001 No. 15 "On the introduction of cryptographic information protection and electronic digital signature in the system of the Pension Fund of the Russian Federation." Art. 2 [Electronic resource] // Electronic office systems company. URL: #"justify">. Afanasyeva L.P. Electronic documents in the document circulation and archive of the organization // Secretarial business. - 2006. - No. 1. - S. 26-34.

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21.Khramtsovskaya N.A. EDMS in Russia: the first fruits of the “creeping revolution” [Electronic resource] // Electronic Office Systems Company. URL: #"justify">. Kuznetsov S.L. Guidelines for organizing the storage of electronic documents // Paperwork. - 2006. - No. 4. - S. 49-52.

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.Koshelev I. Five main problems of EDMS implementation [Electronic resource] // CNews. Publishing about high technologies. URL: #"justify">. Workflow automation system [Electronic resource] // Wikipedia - the free encyclopedia. URL: #"justify">. Anuchin M. "Kontur-Estamp": providing intercorporate electronic legally significant document flow [Electronic resource] // SKB Kontur - Automation of accounting and management. URL: #"justify">. Patiy E. Building an effective document flow [Electronic resource] // Delovaya Gazeta. URL: #"justify">. Advantages of the electronic document management system [Electronic resource] // bb workspace. Effective management system. URL: #"justify">. indicating the topic right now to find out about the possibility of obtaining a consultation.

Normative documents and legal aspects

List of documents that may not be drawn up on paper. Switching to electronic documents

Yakov Zorin
June 29, 2017 12:55 pm

At one time, clerks resisted the transition from paper logs to electronic document management systems. Now in most organizations, internal approval of documents is already carried out in the EDMS and does not cause concern. Now we have new opportunities in front of us that give even more prospects for the transition to a completely “paperless” work. However, at the same time, new fears begin to overcome us.

Some may have an unpleasant feeling of uncertainty and doubt when reading the phrase "electronic document". So many questions immediately come to mind: Is it reliable? How to store? Will the courts accept?

But why does no one ask the same questions when working with paper, but simply because it is familiar and seems reliable. Although the "paper" legislation is not perfect and you can find shortcomings. Yes, the regulatory framework for electronic document management is also far from perfect and there are still white spots, but it is developing and constantly improving, while the "paper" legislation is gradually becoming obsolete.

But what about our questions? We need to look for answers to them. An electronic document - store it and court it.

Now is the time to keep up with electronic documents, and not live with paper its age. It's time to get answers to your questions and concerns, so as not to be in the role of catching up later.

Legal significance of an electronic document

In order to understand what documents can do without paper, it is necessary first of all to find out how an electronic document is regarded from a legal point of view.

However, there are personnel records that can already be fully converted into electronic form:

log of registration of labor contracts and amendments to them;

a register of orders for employment;

Form T-60 (a note-calculation on the provision of leave to an employee);

Form T-61 (a note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal));

· time sheet, etc.

As for the storage of these documents, according to the legislation, electronic documents are stored for the same amount of time, which is due to their paper counterparts. However, due to the fact that this is not just a document that, like paper, can simply be taken from the shelf, it is superimposed additional deposit requirement, providing reproduction of electronic documents, as well as means of verifying the authenticity of an electronic signature. The period of storage of these funds is equal to the period of storage of the document.

When using electronic documents, it must be remembered that they must be ready for transfer by counterparties, regulatory authorities and, if necessary, judicial ones. In particular, the Federal Tax Service imposes strict requirements on the format and method of exchange. With counterparties, the exchange is easier.

The table below shows all possible documents that are accepted by the Federal Tax Service at the time of this writing (according to the order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/ [email protected]). Documents are divided into those that must be sent strictly in a specific format (xml) and those that can be sent as scanned images.

Electronic documents generated according to approved formats that can be submitted to the inspection in an xml file (formalized documents)

Type of document	Purpose of the document	Additional Information
Invoice		An electronic invoice is a legally significant original, like its paper counterpart. It contains the same details and data, must be signed by the manager or authorized representative and issued within five days. An electronic invoice must also be registered in the register and books of purchases and sales, and stored electronically for at least 4 years. It can be presented as a basis for obtaining a VAT deduction. According to the order of the Federal Tax Service of Russia dated 04.03.2015 No. ММВ-7-6/ [email protected] must contain the identifier of the electronic document management operator. The seller and buyers must have the same invoices (either electronic or paper only). Used until June 30, 2017, invoices created before July 1, 2017 are accepted until December 31, 2020.
Book of purchases	Designed for registration of documents confirming the payment of VAT on the purchase of goods, work performed, services rendered, in order to determine the amount of tax to be deducted (reimbursed) in the manner prescribed by the Tax Code of the Russian Federation.	It is filled in strictly according to a unified form. Arbitrary forms are prohibited for use and are rejected by tax authorities. The form of the book of purchases and sales was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It is necessary to store at least 4 years (from the date of the last entry). The format of electronic books of purchases and sales, approved by order of the Federal Tax Service of Russia dated 03/04/2015 No. ММВ-7-6 / [email protected]
Sales book	It is intended for registration of invoices, and sometimes other documents, in the sale of goods (performance of work, provision of services) by organizations and entrepreneurs in all cases when there is an obligation to
Log of received and issued invoices	Reporting document for value added tax (VAT), which reflects received and issued invoices.	Regardless of the initial registration (on paper or in electronic form), it is provided to the regulatory authorities exclusively in electronic form. It should be noted that the legislation does not stipulate the need to submit a corrected Journal if an error was found in it after being sent to the regulatory authority. However, most experts recommend doing this after invalidating the erroneous entries. The journal is prescribed to be kept for at least 4 years along with all primary documents.
Additional sheet of the Purchase Book		Similar to books of purchases and sales.
Supplementary sheet Sales book	Used to register corrected invoices after the end of the tax period when the error was made
Waybill (TORG-12)
	A document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction, which is drawn up when the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of a change in price (tariff) and (or) specification of the quantity ( volume) of goods shipped (work performed, services rendered), property rights transferred.	Used until June 30, 2017, adjustment invoices created before July 1, 2017 are accepted until December 31, 2020. From July 1, they are formed in accordance with the order of the Federal Tax Service dated 04/13/2016 No. MMV-7-15 / 189.
Document on the transfer of goods in trading operations	The document formalizes the acceptance and transfer of goods during the execution of contracts within the framework of a sale and purchase relationship.
Document on the transfer of the results of work (on the provision of services)	A document formalizing the acceptance and transfer of the results of work performed (services rendered)
Invoice and a document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services), including an invoice	A universal transfer document that replaces the primary document or a set of closing documents for a transaction. UPD replaces: · Invoice; · Primary document: invoice/act; · Set of documents: invoice + waybill/act.	Depending on the quality in which the compiler uses the format, the xml file will contain a set of certain mandatory details. It is mandatory from July 1, 2017. If the UPD is used as a primary document, then it can be transferred without the participation of an electronic document management operator. If the UPD is used as an invoice and a primary document, then one cannot do without an EDF operator.
Adjustment invoice and a document on changes in the value of shipped goods (work performed, services rendered), transferred property rights, including a corrective invoice	A universal corrective document that can be used for several purposes at once: · for corrective invoices; when correcting primary documents; when correcting primary documents, including an invoice (universal transfer documents).	Depending on the quality in which the compiler uses the format, the xml file will contain a set of certain mandatory details. Mandatory from July 1, 2017. If the new format is used only with the function of a document on the change in the cost of shipped goods (work performed, services rendered), property rights transferred (UKD with status "2"), then it also includes an exchange file for representing the seller's information and an exchange file for representing the buyer's information , which (depending on the provisions of the Civil Code of the Russian Federation) may not exist. At the same time, the seller's information exchange file will not contain a corrective invoice and, accordingly, such a file will be signed only by the electronic signature of the person responsible for registering the fact of economic life.
Reply to request for clarification	The answer is provided to the right of the tax inspectorate, provided for in Article 88 of the Tax Code of the Russian Federation, based on the results of a desk audit of the declaration and other documents that contain information on value added tax and taxpayer deductions for the reporting period, to request clarifications to the VAT declaration.	From January 1, 2017, the response to the request for VAT clarifications will have to be submitted only in electronic form via telecommunication channels (TCS). The response to the requirement sent to the inspection in paper form is considered not submitted. This is expressly provided for by Article 88 of the Federal Law of May 1, 2016 No. 130-FZ. For non-submission (or untimely submission) of explanations, a fine of 5,000 rubles is provided.

Electronic documents in any format (or documents on paper) that can be submitted to the inspection via the Internet in graphic format jpg, tif, pdf or pgn (raw documents)

Type of document	Purpose of the document	Additional Information
Invoice	A document certifying the actual shipment of goods or the provision of services and their cost.	Described above
Bill of lading	The basis for confirming the cost of transporting goods. Issued in some cases, including if the delivery of goods is carried out by a third party	It is issued together with the UPD when transporting goods and is filled out in 4 identical copies: one for the consignee and the consignor and 2 for the transport company. From July 1, 2017, there are no changes. At the moment, the presence of a paper copy is mandatory. However, you can apply to the regulatory authorities through the TCS. It should be noted that the transfer of this document into electronic form is an important issue for transport companies. At the moment, there are even proposals for improving the TTN exchange process, you can find them in the article
The act of acceptance and delivery of works (services)	Confirms the fact of performance of works (services).	Described above
Cargo Customs Declaration / Transit Declaration	The main document issued when moving goods across the customs border of the state (export, import). It serves as a basis for passing through the border.	Errors, blots, erasures excluded. If you made a mistake when filling out the declaration, you can cross out the wrong data, and indicate the correct ones above them. Each amendment is certified by the signature and seal of the declarant. It is recommended to file it electronically in order to avoid the situations described above (which may lead to the return of the declaration for revision, including due to illegible handwriting). When using the electronic declaration form, the person declaring the goods declares in electronic form the information to be indicated in the customs declaration, and also submits information from the documents necessary for the customs clearance of goods in accordance with the selected customs regime, to the customs authority through an electronic method of information exchange.
Additional sheet to the cargo customs declaration/transit declaration	It is used when exporting goods from the customs territory.	Same as cargo customs declaration/transit declaration.
Specification (calculation, calculation) of the price (cost)	A document that accurately, completely, and in a verifiable form defines the requirements, design, behavior, or other features of a system, component, product, result, or service, and the procedures capable of determining whether those conditions have been met. It is used to determine costs in value (cash) form for the production of a unit or group of units of products, or for certain types of production.	Features are not revealed.
Waybill (TORG-12)	Issuance of goods and materials to third parties and keeping records of relevant transactions.	Described above
Addition to the contract	An addendum or appendix to it constituting an integral part of the contract. Additions to the contract, as a rule, change the essential terms of the contract and are signed either simultaneously with the contract, or later, in the process of executing the transaction.	First of all, the parties need to conclude two additional agreements between themselves. The first of them will describe the method of exchanging documents that the parties will choose (today one of the safest options can be called exchange through the services of electronic document management operators). In the second agreement, it is necessary to indicate the type of ES that the parties agreed to use and equate it to a handwritten signature. If the parties have agreed to use an enhanced qualified signature, then there is no need to conclude a second agreement, because this type of electronic signature is equated to the handwritten signature and seal of the organization. Contracts can be concluded either electronically or in paper form. So, in accordance with the legislation and practice of electronic trading platforms, when placing a state order based on the results of an open auction, only an electronic contract can be concluded. But if the order was placed in another way, it is possible to issue a paper version.
Agreement (agreement, contract)	Agreement of two or more persons on the establishment, modification or termination of civil rights and obligations
Correction invoice	A document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction, which is drawn up when the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of a change in price (tariff) and (or) specification of the quantity ( volume) of goods shipped (work performed, services rendered), property rights transferred.	Described above
R&D report	Report on the work carried out aimed at obtaining new knowledge and practical application in the creation of a new product or technology.	To submit it to the tax authorities, it is necessary to use the document flow for the implementation of written requests from subscribers (Appendix No. 5 to the order of the Federal Tax Service of Russia dated November 9, 2010 No. ММВ-7-6 / [email protected]).

After the entry into force of the Order of the Federal Tax Service of Russia dated January 18, 2017 No. ММВ-7-6/ [email protected], which approved the new format of the xml-file of the inventory of documents, it became possible to submit both xml-files and paper documents in the form of scanned images (in jpg, tif, pdf formats) according to the TCS. The new inventory is valid from 06/01/17. Thus, not only electronic documents, but also documents that were originally drawn up on paper can be sent via TCS.

At the same time, it must be remembered that the container transferred to the tax authority can simultaneously contain both files with the xml extension and scanned files in the appropriate formats.

The list of documents given in the table above is exhaustive (at the moment) and if other data is requested from the taxpayer, then neither the taxpayer's personal account nor the electronic document management system can be used to transfer them. In this case, it is necessary to use any other method specified in Article 93 of the Tax Code of the Russian Federation.

Instead of output

To keep up with the times, you must always go, and sometimes run, hand in hand with new products. And for this run to be an easy walk, you need to use all available tools. In this case, the most important tool is the electronic document management system (internal) and legally valid electronic exchange services (external). Vendors and operators keep abreast of legislation and technology, they can advise and help you properly organize work with electronic documents.