For any company, an inspection by the State Tax Service (STS) is stressful. Moreover, such inspections of e-documents are not yet widespread in Ukraine. So, this situation looks even more stressful for business. The fear of failing to achieve a positive result because of the format of the documents prevents companies from going paperless more quickly.
1First, everything is easy to prepare and review on your own before the taxmen come.
2Secondly, this format prevents here-was-a-conditional-statement-on-the-work-performed,-and-now-it-has-disappeared types of manipulation.
Our own experience
Zakúpki.Prom.ua started using online exchange in February 2017.
As of November 2018, 90% of the marketplace's clients had already refused to use papers.
Therefore, when the time came to prepare for a tax inspection, almost all of the company's primary documentation was not in folders and cabinets, but in a personal account in the Vchasno ODE service.
The tax authority is not entitled to reject a document just because it is electronic. According to the law the format of the document in no way affects its legal force, it is only the content that matters. Therefore, going paperless does not create additional problems. Quite the contrary: there are already thousands of cases from companies who are convinced that it is faster, cheaper and easier this way.
1First, it eliminates the personal factor.
2Secondly, it allows documents to be prepared more quickly, makes it easier to store them, and significantly boosts the exchange with partners.
3Thirdly, manual signatures and seals can be forged, and if a QES (EDS) is used, there will be no questions about the legal validity of documents.
4Fourthly, it eliminates the risk of the accidental disappearance of the originals.
“Companies have the right to decide on their own which form of documentation to use. This wasn’t the first time the inspectors who visited us had encountered documentation in e-format. They traditionally asked to provide documents for a certain period and for certain partners for the inspection. First, we asked the taxmen in what form the documents should be presented, and they answered that it should be presented in a form suitable for visual perception, i.e., on paper.
The inspectors had questions about the nature of the operation and its presentation in the accounts. For example, in the statements on the performance of counseling services, they asked to provide a report or other documents confirming the validity and reality of the operation. But there were no questions about the format of the documents, i.e. paper or electronic. As well as there was no need to prove the validity of applied qualified electronic signatures (QES, formerly – electronic digital signature (EDS).