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An electronic document can be used along with the paper
An electronic document has the same legal value as designed on paper. On the equivalence of the recently recalled the Federal Tax Service in its letter № ED-4-3/16368 @ October 5, 2011.

An electronic document in the tax and accounting on the basis of existing legislation can be used in free form. This concerns not only the interaction between taxpayers, but also between organizations or individual entrepreneurs and tax authorities.

Officials explain that the law is no restriction on the use of electronic documents in the process of interaction between businesses themselves. Documents in electronic form, signed by electronic signature has the same legal value as paper szhivoy signature of responsible persons.

Decorated in an electronic form the primary document is a confirmation of costs incurred by the organization only if it is signed by electronic signature. Also, if the legislation does not provide the mandatory registration of a document on paper.

In addition to the question of the legality of electronic documents recall that April 8, 2011 entered into force on the Federal Law on Electronic Signature of the April 6, 2011 № 63-FZ "On electronic digital signature", which replaced the previous legislation - the Federal law № 1 -FZ of January 10, 2011

The new law on electronic signature establishes relations in the use of electronic signatures for:

    
committing civil transactions,

    
provision of public and municipal services,

    
performance of state and municipal functions,

    
in the commission of other legal actions between economic entities.

By the way, for confirmation of cost on the basis of electronic documents at the time expressed in the Ministry of Finance letter N 03-02-07/1-190 of June 14, 2011. The Office explained that once the law is a direct ban on registration of documents in electronic form, this document may be confirming charges
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