ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 25, 2011 No. 50n

About approval of the Procedure for exposure and receipt of invoices in electronic form on telecommunication channels using the digital signature

According to Item 9 of Article 169 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340; 2002, N 22, Art. 2026; 2005, N 30, Art. 3130; 2008, N 48, Art. 5519; 2010, N 31, 4198) I order to the Art.:

1. Approve the Procedure for exposure and receipt of invoices in electronic form on telecommunication channels using the digital signature according to appendix to this order.

2. Determine that this order becomes effective from the date of its official opublikovaniya*.

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* article 5 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 2008, N 48, Art. 5519)

Appendix

to the Order of the Ministry of Finance of the Russian Federation of April 25, 2011 No. 50n

Procedure for exposure and receipt of invoices in electronic form on telecommunication channels using the digital signature

I. General provisions

1.1. This Procedure establishes procedures of interaction of participants of electronic document management within exposure and receipt of invoices in electronic form on telecommunication channels using the digital signature according to article 169 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2002, N 22, Art. 2026; 2005, N 30, Art. 3130; 2008, N 48, Art. 5519; 2010, N 31, Art. 4198).

1.2. In case of drawing of the invoice in electronic form with use of telecommunication channels the basis for acceptance by the buyer of the goods (works, services) shown by the seller, property rights (including the tax agents specified in items 4 and the 5th article 161 of the Tax Code of the Russian Federation, and also the broker, the agent who is acting for the benefit of the principal who enable the realization or purchase of goods (works, services), property rights on its own behalf) tax amounts on value added to deduction according to the procedure, provided by Chapter 21 of the Tax Code of the Russian Federation, is the invoice in electronic form in the approved format, signed by the digital signature of the seller (including the tax agents specified in items 4 and the 5th article 161 of the Tax Code of the Russian Federation, and also the broker, the agent who is acting for the benefit of the principal which enable the realization or purchase of goods (works, services), property rights on its own behalf), exposed and received on telecommunication channels according to this Procedure.

1.3. Exposure and receipt of invoices in electronic form on telecommunication channels is performed through the organizations providing exchange of open and confidential information on telecommunication channels within electronic document management of invoices between the seller and the buyer (further - the Operator of electronic document management).

Exposure and receipt of invoices in electronic form on telecommunication channels can be performed through one or several Operators of electronic document management. Exposure and receipt of invoices in electronic form on telecommunication channels through several Operators of electronic document management is performed in the presence at Operators of electronic document management of compatible technical means and opportunities for acceptance and transfer of invoices in electronic form according to the approved format and this Procedure.

1.4. Invoices are constituted in electronic form by mutual consent of the parties of the transaction and in the presence at them compatible technical means and opportunities for acceptance and processing of these invoices according to the approved format and this Procedure.

1.5. The invoice in electronic form on telecommunication channels is considered outgoing from the participant of electronic document management if it is signed by the digital signature belonging to the authorized person of the participant, and this participant directed the invoice through the Operator of electronic document management on telecommunication channels according to this Procedure.

1.6. Exposure and receipt of invoices in electronic form on telecommunication channels is allowed in case of compulsory use of the means of cryptographic information security certified in accordance with the legislation of the Russian Federation allowing to identify the certificate holder of key of the signature, and also to establish lack of misstatement of information, and compatible to the means of cryptographic information security used in the Federal Tax Service.

1.7. Exposure and receipt of invoices in electronic form on telecommunication channels is performed by the seller and the buyer in ciphered or in not encrypted form.

1.9. In case of exposure and receipt of invoices in electronic form on telecommunication channels the seller and the buyer perform electronic document management according to each invoice separately.

1.10. Date of drawing of the invoice in electronic form to the buyer on telecommunication channels the receipt date of the file of the invoice to the Operator of electronic document management from the seller specified in confirmation of this Operator of electronic document management is considered.

The invoice in electronic form is considered exposed if to the seller the corresponding confirmation of the Operator of electronic document management specified in paragraph one of this Item in the presence arrived the seller has notices of the buyer on receipt of the invoice signed by the digital signature of the buyer and received through the Operator of electronic document management.

1.11. Date of receipt by the buyer of the invoice in electronic form on telecommunication channels the date of the direction to the buyer the Operator of electronic document management of the file of the invoice of the seller specified in confirmation of the Operator of electronic document management is considered.

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