Publication date: 10.05.2024
From May 1, changes to the Procedure for exchanging electronic documents with the DPS enter into force
Amendments to the Procedure for exchanging electronic documents with regulatory bodies, introduced by Order of the Ministry of Finance No. 133 dated March 18, 2024, enter into force on May 1/
The specified Procedure was brought into line with last year's changes to the legislation, the purpose of which was to ensure the conclusion of an agreement between Ukraine and the EU on mutual recognition of qualified electronic trust services and the implementation of European Union legislation in the field of electronic identification. Yes, the amendments to the Procedure specify:
– the creation of an electronic document is completed by superimposing on it a qualified or improved electronic signature and seal (if available) of the signatory (signatories);
- in the case of creating an electronic document using more than one electronic signature and/or more than one electronic seal, its creation is completed by the imposition of an electronic signature or electronic seal by the last signatory or creator of the electronic seal in accordance with the technology for creating such an electronic document.You may also be interested in the following articles: analysis of documents legal analysis of documents analysis of documents by a lawyer analysis of contracts legal analysis of contracts analysis of contracts by a lawyer contract analysis /
It was also determined that automated verification of an electronic document includes, in particular:
- confirmation of the validity of a qualified or improved electronic signature and seal (if available), based on a qualified electronic signature certificate and a qualified electronic seal certificate under the conditions established by the Law of Ukraine dated October 5, 2017 No. 2155-VIII "On electronic identification and electronic trust services ";
- verification of the obligation and sequence of applying a qualified or improved electronic signature and seal (if available) to an electronic document based on a qualified electronic signature certificate and a qualified electronic seal certificate of the signatories in the prescribed manner.
The procedure for acquiring the status of the subject of electronic document circulation was supplemented by the rule that the manager is obliged to provide a qualified or improved electronic signature on electronic documents when transferring them to the supervisory authority to use a private key, the qualified certificate of which was provided by the manager to the supervisory authority in the first electronic document or a notice to provide information on a qualified or improved electronic signature.Conclusion
The changes to the Procedure for exchanging electronic documents with the Tax Administration, which come into force on May 1, are a step towards normalizing and improving the processes of electronic interaction between taxpayers and the tax authority. Implementation of these changes will improve the efficiency of information exchange and ensure greater reliability and security of this process for all participants.
