A draft presidential decree “On measures to improve electronic document management for business entities in business processes” has been published on the Single Portal.
The project was initiated by the Ministry of Finance, Norma reports.
The project assumes the abolition of the submission to the archive of documents on paper on salaries and other incomes of individuals accrued after January 1, 2022, as well as on the amounts of taxes accrued on them.
From January 1, 2024, it is planned to provide entrepreneurs who maintain accounting and tax reporting using software with the opportunity to submit accounting registers and other accounting documents to the archive in e-form.
Also from January 1, 2023, it is planned to cancel:
• the obligation to store in paper form and archive financial, tax and statistical reports submitted by business entities to government agencies and organizations after January 1, 2022;
• the practice of providing quarterly tax reports by business entities, subject to the preparation of reports based on international financial reporting standards;
• obligations of entrepreneurs paying a fixed amount of turnover tax to submit financial statements to the tax authorities;
• submission by entrepreneurs of 7 annual and 2 quarterly statistical reports with the obligation to provide this information from ministries and departments.
