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Types of electronic information: electronic message, electronic signature, universal electronic card. List of documents that may not be drawn up on paper

Document is a structured set of information intended for human perception, which can be an integral object of exchange between users and/or information systems.

Electronicdocument is a document recorded on computer media and containing identified information, the authenticity of which is certified by an electronic digital signature.

The appearance of the term “electronic document” is associated with the intensive use of information technologies in enterprises and organizations and the formation of various information on computer media: scientific and technical, production, management, etc.

Due to ignorance of the regulatory documents that determine the status of an electronic document, this term is often used when creating electronic copies of reports, letters, payment orders, receipts, other types of text information, as well as databases on computer media.

According to the Law of the Republic of Belarus dated January 10, 2000 No. 357-Z “On Electronic Documents,” an electronic document is information recorded on computer media and meeting the requirements established by this Law.

Computer media – magnetic disk, magnetic tape, laser disk and other tangible media used for recording and storing information using electronic computing technology.

Basic requirements for an electronic document

The electronic document must meet the following requirements:

    created, processed, transmitted and stored using software and hardware;

    have a structure established by law RB dated January 10, 2000 No. 357-Z “On an electronic document”, and contain details that allow it to be identified;

    be presented in a form that is understandable for human perception.

Structure of an electronic document

An electronic document consists of two integral parts - general And special.

General part of an electronic document consists of information that makes up the content of the document. Information about the addressee refers to the general part.

Special part of an electronic document consists of one or more electronic digital signatures.

Electronic digital signature(EDS) – a set of characters generated by means of an electronic digital signature and which is an integral part of an electronic document.

EDS is used by individuals and legal entities as an analogue of a handwritten signature to give an electronic document legal force, equal to the legal force of a document on paper, signed in person by an authorized person and sealed.

Electronic digital signature tools are software and hardware that ensure the generation and verification of an electronic digital signature and have a certificate of conformity or a certificate of recognition of a certificate issued by the National Certification System of the Republic of Belarus.

To generate digital signatures, cryptographic information protection tools (CIPF) are used, using so-called asymmetric algorithms, which use the public and private keys of each user.

Private signing key– a set of characters that belongs to a specific person and is used in the development of an electronic digital signature.

Public signature verification key– a set of characters available to all interested parties and used when verifying an electronic digital signature.

Signature Verification Public Key Card– a paper document containing the value of the public signature verification key and confirming its ownership by an individual or legal entity.

The user's personal key is stored on computer media in a place inaccessible to others, public key transmitted to all participants in the exchange of information.

An electronic document can be used in all areas of activity where software and hardware necessary for creating, processing, storing, transmitting and receiving information are used. With the help of electronic documents, transactions can be made (contracts), payments can be made, correspondence and transfer of documents and other information can be carried out.

Electronic documents can be sent using any means of communication, including information systems and networks, if this does not contradict the legislation of the Republic of Belarus and international treaties of the Republic of Belarus.

The electronic document has forms of internal and external representation.

Form of internal representation electronic document is the recording of information constituting an electronic document on computer media.

Form of external presentation An electronic document is the reproduction of an electronic document on a display screen, on paper or other material object separable from a computer medium in a form accessible for visual viewing (without additional technical devices) and in a form understandable for human perception.

The Law of the Republic of Belarus “On Electronic Documents” defines the basic concepts related to the legal force of the original and a copy of an electronic document.

Original electronic document exists only on machine media. All copies of an electronic document recorded on computer media and identical to one another are originals and have the same legal force.

In the case where one person creates a paper document and an electronic document that are identical in content, both documents admit independent documents. In this case, the paper document is not a copy of the electronic document.

Copies of the electronic document are created by certifying, in accordance with the procedure established by law, the form of external representation of an electronic document on paper. Copies of an electronic document on paper must contain an indication that they are copies of the corresponding electronic document.

External presentation form certification an electronic document on paper can be carried out:

    a notary or other person authorized to perform notarial acts;

    an individual entrepreneur or a legal entity who, in accordance with the legislation of the Republic of Belarus, has the right to carry out such activities.

Reproduction of an electronic document on a material object other than paper, separable from machine media, or a copy thereof on paper that is not properly certified, copies of the electronic document have no legal force.

An electronic document on machine media is equivalent to a document on paper and has the same with him legal force.

If the legislation of the Republic of Belarus requires that a document be drawn up in writing or presented in writing or in writing, then an electronic document is considered to comply with these requirements.

Original electronic documents and their copies on paper have equal legal force.

The main issues of giving legal status to electronic documents, as well as the protection of electronic documents, are regulated by the following legislative acts and regulatory documents of the Republic of Belarus:

Law of the Republic of Belarus dated January 10, 2000 No. 357-Z “On Electronic Documents”, which establishes the legal status of an electronic document as an official document, requirements for its execution, as well as the rights, obligations and responsibilities of participants in legal relations arising in the sphere of circulation of electronic documents;

STB 1221-2000, which establishes uniform requirements to the procedure for creating, prompt circulation and archival storage of official electronic documents, regardless of the methods of exchange, information processing and scope of application;

STB RB 1176.1-99 “Information technology. Information protection. Hash procedure";

STB RB 1176.2-99 “Information technology. Information protection. Procedures for developing and verifying an electronic digital signature";

According to clause 11.1 of Article 2 of the Federal Law “On Information, information technology and on the protection of information,” an electronic document is “documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems.”

The legal significance of a document - both paper and electronic - is given by its content and signatures.

At the same time, when working with electronic documents, other conditions must be taken into account:

All these conditions must be met if necessary. Let's look at each in more detail.

1. Regulatory act

All documents that organizations are required to draw up are prescribed in regulations: for invoices - , for primary documents - , agreement in the Civil Code of the Russian Federation, etc. If normative act there is no direct indication that the document is drawn up only on paper, which means that it can be compiled and displayed in electronic form.

Documents are presented to third parties: factoring companies, banks, tax authorities, prosecutors and other regulatory authorities. On at the moment not all regulatory authorities can accept and process electronic documents. For specific documents, you will have to ask the authority for its opinion. For example, regarding the consignment note (Bill of Lading), Law 402-FZ says that the document can be drawn up in electronic form, but the CTN is necessary for the driver on the road to present to the traffic police. And the driver has no other way to present it except on paper.

2. Content and form

A document is information, and no matter in what form the document is compiled, it must contain the same important information about the deal. There is mandatory information (for example, for primary documents it is listed in), without which the document has no legal force, and there is optional information. The obligation is dictated by law and is explained very simply: in order for regulatory authorities to be able to read the document and determine what event happened in their economic life, they need a minimum of this information. Organizations can either not indicate everything else or write as they please. This is what organizations did, inventing their own forms, adding their own columns and columns, agreeing with each other on the order of document preparation.

3. Format

A document, as mentioned above, is information that is structured on a medium. On paper, information is located in a form familiar to us (or in an approved normative document form, as for invoices (SF): details, table with numbers, etc.

An electronic document also represents information and also has its own structure. The structure can be different, the main thing is that this information can be read by the software and processed (for example, displayed on the screen so that the user can see it). The format knows the structure of information, the length and location of the fields. When the format is universal and known to many participants, then all of them can easily read the document using their software.

At the moment, the Federal Tax Service has approved formats for the SF, KSF, purchase and sales books, the SF accounting journal, the act of transfer of work (services) and the invoice. Moreover, for the last two primary documents, the format was recommended and is not mandatory.

This means that the SF must be drawn up only in this format. The format gives it legal significance. Corrections cannot be made to the format. But the recommended format of primary documents can be changed. Moreover, primary documents can be compiled in any format, and this will not affect its legal significance.

4. Transfer procedure

The order in which a document is transferred can also affect its legal significance.

Thus, electronic SF (ESF) must be transferred in a certain order (Article 169 of the Tax Code of the Russian Federation). This was the order approved by Order Ministry of Finance dated April 25, 2011 No. 50N. Failure to comply with this procedure entails the loss of the legal significance of the ESF.

But for other documents issued electronically to the counterparty, there are no requirements for the transfer procedure.

5. Signatures

An electronic signature, according to Federal Law 63-FZ “On Electronic Signature”, gives electronic documents legal significance.

Law No. 63-FZ approves two types of signatures - simple and enhanced. A simple signature allows the signer to be identified. To create it, you do not need to use cryptography and a key pair. A simple electronic signature (ES) is information that is attached to a file and states who signed the document. The user logs into the system using his login-password and sends the file to the recipient on his own behalf. The system records the user, so it turns out that the file contains information about the user (simple electronic signature).

A strengthened electronic signature not only identifies the signer, but also protects the document from changes. To generate a strengthened electronic signature, cryptographic means and two keys are used: the ES key and the ES verification key. Reinforced is divided into qualified and unqualified EP.

A qualified electronic signature (CEP) differs from an unqualified one in that it has a qualified certificate, which is issued by an accredited certification center (CA) and meets certain requirements. Also, the means of cryptographic information protection (CIPF) of the CEP must be certified by the FSB. CEP is the most secure of all signatures.

Federal Law No. 63-FZ states that participants in electronic interaction can use electronic signatures of any type, if this does not contradict regulations or agreement between these participants (Article 4 No. 63-FZ). At the moment, the legislation contains only a few indications of which documents are signed with what. CEP must be signed: ESF, electronic reporting, list of requested documents, employment contract with a remote worker. To sign primary documents, there are no instructions on what type of signature to use. Therefore, the parties can choose any type and agree on it among themselves.

By default, you can use the EPC; you don’t even need to draw up an agreement on the equivalence of an electronic document to a paper document. EPC at the Federal Law level is equivalent to a handwritten signature, while for other types the parties will have to draw up such an agreement (clause 2 of Article 6 No. 63-FZ).

6. Agreement of the parties

In addition to the fact that you will have to draw up an agreement, if electronic documents are not signed by electronic documents, you may need to draw up an agreement on the transition to EDI.

The transition to EDI with a counterparty is voluntary. The parties can express their consent or refusal to work with electronic documents. Consent can be expressed in various forms. For example, in conclusive, that is, when participants confirm their agreement by their actions. Thus, in the system, participants express their consent by sending a request to work with electronic documents to the counterparty, who, in turn, accepts it or not. Another way is to formalize consent in writing, in the form of an agreement.

What the agreement should contain is determined by the participants themselves.

If companies have a need to specify in detail the specifics of interaction with a counterparty (for example, what will be the obligations and responsibilities of the parties, in what formats will documents be transferred, how documents will be corrected, etc.), it is better to draw up an agreement on the procedure for working with electronic documents.

All documents transmitted through Diadoc are signed exclusively by KEP. Therefore, to recognize electronic documents transmitted through Diadoc as legally significant, you do not need to enter into any additional agreements with the counterparty - you just need to connect to Diadoc and sign a license agreement with the SKB Kontur company.

If the parties want to draw up an agreement on the transition to EDI, this can be done on paper or electronically, but sign the EDC.

Tamara Mokeeva, expert in the field of electronic document management

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

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 (multifunction device). Of course, if there is no need for an MFP, then you shouldn’t buy one; 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, scan a document and convert it into electronic format.

To operate the scanner 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 ABBY Finereader program, which directly scans and recognizes text.

The entire procedure for converting a paper document into an electronic format comes down to just these two procedures (scanning and text recognition). 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 lid and place a paper document on it with the text facing 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 light does not fall on the work surface. Otherwise, the electronic document will turn out to be overexposed, that is, the part of the text that was illuminated 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 the help of which the text will be converted into an electronic format, for example .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 emergence of more advanced technologies and software There is a real possibility of transition to the so-called “paperless” office work, the basis of which is an “electronic document” - a document with new, different from traditional, characteristics.

The history of the emergence of the concept of “electronic document” begins in the 1970s in the USSR with the term “machine-readable documents”. GOST 6.10.4-84, released in 1984, established the fact that documentation on new media is available 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 machine media, a document on machine magnetic media (magnetic tape, magnetic disk) and a machine diagram. 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 the manner established for all documents.

A slightly different interpretation of a machine-readable document is given in GSDO (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 exaggerating the capabilities of technology to read information automatically. Even today, with the enormous progress of computer technology, this is not always possible to do 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, the use of which requires computer technology (clause 3.1 of GOST 7.83-2001).

2) Electronic document - an information object consisting of two parts:

Details 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 be purchased various shapes visual display: on screen or paper (R 50.1.031-2001).

3) Electronic document - a document in which information is presented in electronic digital form. IN this definition the essence of an electronic document is not defined 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 paper document signed with a handwritten signature, except if federal laws or regulations adopted in accordance with them legal acts a requirement has been established that the document must be drawn up exclusively on paper.

The latest definition is contained in Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”. It is the most successful, as it confirms the presence of an electronic form and a qualified electronic signature.
The diversity 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. GD Federal Assembly The Russian Federation has introduced draft federal law No. 159016-4 “On electronic documents”. The bill was aimed at defining the legal regime of an electronic document, including establishing requirements for ensuring the safety of an electronic document, as well as for the purpose of giving them legal force. The bill was not supported by the Government of the Russian Federation. The provisions of the project needed clarification, 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 a significant foreign experience legal regulation public relations in the field of electronic documents. Currently, 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 of December 28, 2009 No. 113-3 “On Electronic Documents and Electronic Digital Signatures” introduced such concepts as “copy of an electronic document” and the integrity of an electronic document. According to Article 17 of the Law, an electronic document consists of two integral parts - general and special. The general part of the electronic document consists of information that makes up 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 different from them. For example, A.I. Zemskov gives a definition of an electronic document identical to that contained in clause 3.1 of GOST 7.83 - 2001: “an array of information complete in content, recorded in a machine-readable manner on a machine-readable medium.” This understanding of an electronic document is not acceptable, since it only speaks of the fact of the existence of such a document, without indicating its details, established rules of execution, or the presence of an electronic digital signature.

V.I. Tikhonov believes that “electronic documents are electronic data containing attributes and details that allow them to be identified.” Consequently, he emphasizes the need for the document to have details, an electronic digital signature, which has undoubtedly a positive meaning.
M.N. Kostomarov refutes all proposed definitions, believing that the essence of this phenomenon is most accurately reflected by the term “electronic document form”, and “electronic document” is just an intermediate state, a temporary form of storing the elements that make up the 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 in any scientific world, nor in modern legislation. The ideal concept should reflect the mandatory presence of details and 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 expressing information containing details and a qualified electronic signature.

So, acceptance legislative act about an electronic document is one of current trends the development of legislative regulation to ensure the legal significance of electronic documents makes it possible to remove restrictions and eliminate obstacles to the use of electronic documents, establish a legal regime for these documents, and, finally, propose a single concept of “electronic document”.

Before listing existing types of electronic documents, let's look at the definition.

What is an electronic document, written in Federal law dated July 27, 2006 No. 149-FZ “On information, information technologies and information protection.” This is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems.

Types of electronic documents

There is far more than one classification that distinguishes certain types of electronic documents. Let's look at the most common ones.

By content type. Most often, electronic documents are classified according to the criterion of content type. In this case, allocate text, graphic, animation, sound, multimedia files.

According to availability. Depending on the degree of accessibility, an electronic document can be open And hidden. Open electronic documents are public, accessible to a wide range of people, since they do not contain any secrets. This is usually what information looks like on websites, licensing agreements, price lists, etc. Hidden electronic documents can only be seen by a limited number of people, since they contain confidential information, sometimes constituting a commercial or even state secret.

Based on the presence of an electronic signature. All electronic documents can be divided into electronically signed and unsigned. You probably know that thanks to an electronic signature (hereinafter referred to as ES), you can identify the person who signed the electronic document. Therefore, authorship can be determined. In addition, the electronic signature guarantees the integrity and immutability of the electronic document.

The classification of electronic documents by industry also takes place, especially today, when electronic document management covers more and more areas of our activity. Each industry uses both generally accepted and specific documents. For example, in retail - invoices, acts of completed work, invoices TORG-12, acts of established discrepancy TORG-2, adjustment invoices. In the energy sales complex there is the same primary data plus reconciliation acts, invoices for payment, etc.

Types of accounting electronic documents

Most often, companies exchange primary documents. Let's take a closer look at the types of primary:

  • Invoice, according to paragraph 1 of Art. 169 part two of the Tax Code of the Russian Federation, can be compiled and posted in electronic form. In accordance with the Order of the Federal Tax Service dated 03/05/2012 N ММВ-7-6/138@, an electronic invoice (hereinafter referred to as ESF) must comply with the .XML format. When signed with a qualified electronic signature by the head of the company or an authorized person, the ESF acquires legal significance.

    Detailed information You can find information about the use of electronic invoices, their exchange between counterparties and regulatory subtleties in the publication “Electronic invoice. Instructions for use".

  • Certificate of completed work (services) To date, it does not have a mandatory electronic format. There is a recommended format for use – .XML. Despite the fact that the law does not provide for a specific procedure for working with an electronic act, exchanging data type of electronic document it is possible without the help of operators.

    Use any format convenient for you - for example, .PDF. However there is important nuance: if the Federal Tax Service receives a claim in electronic form, then you will have to submit the acts of work performed in .XML format.

  • Consignment note (TORG-12) in electronic form is also increasingly used. It is usually compiled in one of three formats - .XML, .JPG or .TIF. In this case, organizations can themselves develop the form of the consignment note. But the main condition must be met: a number of details must be reflected in the document (name of the product and its quantity, VAT and the amount of VAT, etc.). You can read more about this in our material “Electronic consignment note”.

Summarizing the above, I would like to note once again:

Electronic documents have penetrated into various areas of activity

With the advent of electronic documents, people's lives have become much easier, especially in terms of their labor activity. Creating an electronic document takes much less time, it is more convenient to store, and searching for the necessary information presented in digital form takes a matter of minutes. In a word, electronic documents have a lot of advantages, and today people working in the most different areas– from accounting to trade, from energy sales companies to insurance. The main thing is not to get confused, since over time there are more and more types of electronic documents, and the state has strict requirements for the execution of some of them (for example, invoices).