FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2018 No. 444-FZ

About introduction of amendments to the Federal law "About Financial Accounting"

Accepted by the State Duma on November 15, 2018

Approved by the Federation Council on November 23, 2018

Article 1

Bring in the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 30, Art. 4084; No. 51, Art. 6677; 2018, No. 1, Art. 65; No. 31, Art. 4861) following changes:

1) in Article 13:

a) add with part 7.1 following of content:

"7.1. The accounting (financial) records are constituted on paper and (or) in the form of the electronic document signed by the digital signature. If the legislation of the Russian Federation or the agreement provide submission of accounting (financial) records to other person or in state body on paper, the economic actor shall make at own expense upon the demand of other person or state body on paper copies of the accounting (financial) records constituted in the form of the electronic document.";

b) in part 8 of the word "copy on paper" to exclude;

2) Article 16 to add with part 4.1 following of content:

"4.1. Requirements of article 18 of this Federal Law do not extend to the last accounting (financial) records specified in part 4 of this Article.";

Article 17 to add 3) with part 5 of the following content:

"5. Requirements of article 18 of this Federal Law do not extend to the last accounting (financial) records of the liquidated legal entity.";

Article 18 to state 4) in the following edition:

"Article 18. State information resource of accounting (financial) records

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