ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 10, 2015 No. 174n

About approval of the Procedure for exposure and receipt of invoices electronically on telecommunication channels using the strengthened qualified digital signature

According to Item 9 of Article 169 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2005, No. 30, Art. 3130; 2008, No. 48, Art. 5519; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 14, Art. 1647; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 30, Art. 4239; 48, of the Art. 6663) I order to No.:

1. Approve the Procedure for exposure and receipt of invoices electronically on telecommunication channels using the strengthened qualified digital signature according to appendix to this Order.

2. Declare invalid the 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" (registration No. 20860, the Russian newspaper of June 3, 2011, No. 119) is registered by the Ministry of Justice of the Russian Federation on May 25, 2011.

3. Determine that this Order becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

Appendix

to the Order of the Ministry of Finance of the Russian Federation of November 10, 2015 No. 174n

Procedure for exposure and receipt of invoices electronically on telecommunication channels using the strengthened qualified digital signature

I. General provisions

1.1. This Procedure establishes procedures of document flow between participants of electronic interaction (further - participants of electronic document management) within exposure and receipt of invoices (including corrected, corrective) electronically on telecommunication channels using the strengthened qualified digital signature according to article 169 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2005, No. 30, Art. 3130; 2008, No. 48, Art. 5519; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 14, Art. 1647; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 30, Art. 4239; No. 48, Art. 6663).

1.2. In case of drawing of the invoice electronically 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 electronically in the approved format (according to the paragraph to the second Item 9 of article 169 of the Tax Code of the Russian Federation), signed by the strengthened qualified digital signature of the authorized person 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 who 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 electronically 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 (according to the paragraph to third the subitem "b" of Item 7 of Rules of maintaining register of the received and exposed invoices applied when calculating for the value added tax approved by the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax" (The Russian Federation Code, 2012, No. 3, Art. 417; 2013, No. 22, Art. 2826; No. 44, Art. 5753; 2014, No. 32, Art. 4508; No. 50, the Art. 7071) (further - the operator of electronic document management).

Exposure and receipt of invoices electronically on telecommunication channels can be performed through one or several Operators of electronic document management. Exposure and receipt of invoices electronically 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 electronically according to the approved format (according to the paragraph to the second Item 9 of article 169 of the Tax Code of the Russian Federation) and this Procedure.

The operator of electronic document management shall provide interaction of the seller and buyer in case of exposure and receipt of invoices electronically (if necessary through the Operator of the electronic document management which signed the contract with other party of the transaction).

1.4. Invoices are constituted electronically 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 (according to the paragraph to the second Item 9 of article 169 of the Tax Code of the Russian Federation) and this Procedure.

1.5. The invoice electronically on telecommunication channels is considered outgoing from the participant of electronic document management if it is signed by the strengthened qualified digital signature of the authorized person 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.

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