What is an electronic document and what is its legal force? Types of electronic documents.

Today there are many ways to create a copy of a paper document, convert from paper to electronic format, etc. If you only need a photocopier to create copies of paper documents, then to convert a paper document into its electronic format you will need not only special equipment, but also software.

How to create an electronic version of a document?

In order to create an electronic copy of a document, the user will need a scanner or MFP (multifunction device). Of course, if there is no need for an MFP, then you shouldn’t buy one; it’s easier to get by with a scanner. Firstly, it will cost much less, and secondly, it will perform exactly the function that the user needs, namely, scan a document and convert it into electronic format.

To operate the scanner you will need special software - a driver. Usually it comes with the device, but if it is not there, you can always find it on the Internet. You can use the universal ABBY Finereader program, which directly scans and recognizes text.

The entire procedure for converting a paper document into an electronic format comes down to just these two procedures (scanning and text recognition). To make an electronic copy of a document, you need to: go to the “Start” menu, and in the list of all programs, find either the driver for the scanner or MFP, or the ABBY Finereader program and run it. After starting the program and the scanner, you can open the lid and place a paper document on it with the text facing down. The document should be placed on the scanner surface as evenly as possible in relation to the edges of the working surface of the device. Next, you need to press the lid as tightly as possible so that the light does not fall on the work surface. Otherwise, the electronic document will turn out to be overexposed, that is, the part of the text that was illuminated will not be visible.

Next, in the settings, you should select the optimal scanning parameters, such as color, output size, output resolution, etc. When everything is ready, you can click on the “Scan” button. When the procedure is completed, you should click on “Recognition”, with the help of which the text will be converted into an electronic format, for example .doc, and the document can be opened in a text editor to make changes.

Andriyanova Karina Vladimirovna
Kemerovo Institute (branch) RGTEU, Kemerovo

With mass computerization, the emergence of more advanced technologies and software There is a real possibility of transition to the so-called “paperless” office work, the basis of which is an “electronic document” - a document with new, different from traditional, characteristics.

The history of the emergence of the concept of “electronic document” begins in the 1970s in the USSR with the term “machine-readable documents”. GOST 6.10.4-84, released in 1984, established the fact that documentation on new media is available in the documentary environment. A machine-readable document was understood as “a document suitable for automatic reading of the information contained in it.”

GOST 6.10.1-88 contained four definitions related to a machine-readable document: a machine-oriented document, a document on machine media, a document on machine magnetic media (magnetic tape, magnetic disk) and a machine diagram. Distinctive feature of such documents is only that they must be suitable for processing on a computer, or created using computer technology, but their details are drawn up in the manner established for all documents.

A slightly different interpretation of a machine-readable document is given in GSDO (2.3.3.1) 1991: it is understood as “a document suitable for automatic reading of the information contained in it.” According to M.V. Larina, the error of this definition lies in exaggerating the capabilities of technology to read information in automatic mode. Even today, with the enormous progress of computer technology, this is not always possible to do without human intervention.

In modern legislation there are several definitions of the concept of “electronic document”:

1) Electronic document - a document on a machine-readable medium, the use of which requires computer technology (clause 3.1 of GOST 7.83-2001).

2) Electronic document - an information object consisting of two parts:

Details containing identifying attributes (name, time and place of creation, information about the author, etc.) and an electronic digital signature;

If necessary, an electronic document can be purchased various shapes visual display: on screen or paper (R 50.1.031-2001).

3) Electronic document - a document in which information is presented in electronic digital form. IN this definition the essence of an electronic document is not defined in any way: if you follow this definition, then any information in electronic form will be considered an electronic document.

4) Electronic document" is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as transmission over information and telecommunication networks or processing in information systems.

5) Electronic document - information in electronic form signed by a qualified electronic signature, equivalent to a paper document signed with a handwritten signature, except if federal laws or regulations adopted in accordance with them legal acts a requirement has been established that the document must be drawn up exclusively on paper.

The latest definition is contained in Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures”. It is the most successful, as it confirms the presence of an electronic form and a qualified electronic signature.
The diversity of legal definitions is explained by the lack of a unified law on electronic documents.

In 2005, an attempt was made to create such a law. The State Duma of the Federal Assembly of the Russian Federation introduced draft federal law No. 159016-4 “On electronic documents”. The bill was aimed at defining the legal regime of an electronic document, including establishing requirements for ensuring the safety of an electronic document, as well as for the purpose of giving them legal force. The bill was not supported by the Government of the Russian Federation. The provisions of the project needed clarification, which largely duplicated the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”. Currently, there are no alternative projects aimed at establishing the legal regime of an electronic document.

Therefore the problem legal regulation regime did not receive a legislative solution.
It should be noted that there is a significant foreign experience legal regulation public relations in the field of electronic documents. Currently, laws on electronic documents are in force in the Republic of Armenia, the Republics of Belarus, Moldova, Uzbekistan, and Kazakhstan. The Law of the Republic of Belarus of December 28, 2009 No. 113-3 “On Electronic Documents and Electronic Digital Signatures” introduced such concepts as “copy of an electronic document” and the integrity of an electronic document. According to Article 17 of the Law, an electronic document consists of two integral parts - general and special. The general part of the electronic document consists of information that makes up the content of the document. A special part of an electronic document consists of one or more electronic digital signatures, and may also contain additional data necessary to verify the electronic digital signature and identify the electronic document, which are established by technical regulations.

Scientists studying this problem, offer their definitions of the concept of “electronic document”. They are either similar to the concepts proposed in modern legislation or different from them. For example, A.I. Zemskov gives a definition of an electronic document identical to that contained in clause 3.1 of GOST 7.83 - 2001: “an array of information complete in content, recorded in a machine-readable manner on a machine-readable medium.” This understanding of an electronic document is not acceptable, since it only speaks of the fact of the existence of such a document, without indicating its details, established rules of execution, or the presence of an electronic digital signature.

V.I. Tikhonov believes that “electronic documents are electronic data containing attributes and details that allow them to be identified.” Consequently, he emphasizes the need for the document to have details, an electronic digital signature, which has undoubtedly a positive meaning.
M.N. Kostomarov refutes all proposed definitions, believing that the essence of this phenomenon is most accurately reflected by the term “electronic document form”, and “electronic document” is just an intermediate state, a temporary form of storing the elements that make up the document in computer memory.

Thus, with the existing diversity of opinions about the concept of “electronic document”, a single definition of this phenomenon does not exist either in the scientific world or in modern legislation. The ideal concept should reflect the mandatory presence of details and signatures. The concept of “electronic document” should not contain such incomprehensible expressions as “suitable for human perception.” An electronic document is an electronic form of expressing information containing details and a qualified electronic signature.

So, acceptance legislative act on an electronic document is one of the current trends in the development of legislative regulation to ensure the legal significance of electronic documents, allows you to remove restrictions and eliminate obstacles to the use of electronic documents, establish legal regime data documents, and, finally, propose a unified concept of “electronic document”.

Document is a structured set of information intended for human perception, which can be an integral object of exchange between users and/or information systems.

Electronicdocument is a document recorded on computer media and containing identified information, the authenticity of which is certified by an electronic digital signature.

The appearance of the term “electronic document” is associated with the intensive use of information technologies in enterprises and organizations and the formation on computer media of various information: scientific and technical, production, management, etc.

Due to ignorance of the regulatory documents that determine the status of an electronic document, this term is often used when creating electronic copies of reports, letters, payment orders, receipts, other types of text information, as well as databases on computer media.

According to the Law of the Republic of Belarus dated January 10, 2000 No. 357-Z “On Electronic Documents,” an electronic document is information recorded on computer media and meeting the requirements established by this Law.

Computer media – magnetic disk, magnetic tape, laser disk and other tangible media used for recording and storing information using electronic computing technology.

Basic requirements for an electronic document

The electronic document must meet the following requirements:

created, processed, transmitted and stored using software and hardware;

have the structure established by the Law of the Republic of Belarus dated January 10, 2000 No. 357-Z “On Electronic Documents”, and contain details that allow its identification;

be presented in a form that is understandable for human perception.

Structure of an electronic document

An electronic document consists of two integral parts - general And special.

General part of an electronic document consists of information that makes up the content of the document. Information about the addressee refers to the general part.

Special part of an electronic document consists of one or more electronic digital signatures.

Electronic digital signature(EDS) – a set of characters generated by means of an electronic digital signature and which is an integral part of an electronic document.

EDS is used by individuals and legal entities as an analogue of a handwritten signature to give an electronic document legal force equal to the legal force of a paper document signed by an authorized person and sealed.

Electronic digital signature tools are software and hardware that ensure the generation and verification of an electronic digital signature and have a certificate of conformity or a certificate of recognition of a certificate issued in the National Certification System of the Republic of Belarus.

To generate digital signatures, cryptographic information protection tools (CIPF) are used, using so-called asymmetric algorithms that use the public and private keys of each user.

Private signing key– a set of characters that belongs to a specific person and is used in the development of an electronic digital signature.

Public signature verification key– a set of characters available to all interested parties and used when verifying an electronic digital signature.

Signature Verification Public Key Card– a paper document containing the value of the public signature verification key and confirming its ownership by an individual or legal entity.

The user's personal key is stored on computer media in a place inaccessible to others, and the public key is transferred to all participants in the exchange of information.

An electronic document can be used in all areas of activity where software and hardware necessary for creating, processing, storing, transmitting and receiving information are used. With the help of electronic documents, transactions can be made (contracts), payments can be made, correspondence and transfer of documents and other information can be carried out.

Electronic documents can be sent using any means of communication, including information systems and networks, if this does not contradict the legislation of the Republic of Belarus and international treaties Republic of Belarus.

The electronic document has forms of internal and external representation.

Form of internal representation electronic document is the recording of information constituting an electronic document on computer media.

Form of external presentation An electronic document is the reproduction of an electronic document on a display screen, on paper or other material object separable from a computer medium in a form accessible for visual viewing (without additional technical devices) and in a form understandable for human perception.

The Law of the Republic of Belarus “On Electronic Documents” defines the basic concepts related to the legal force of the original and a copy of an electronic document.

Original electronic document exists only on machine media. All copies of an electronic document recorded on computer media and identical to one another are originals and have the same legal force.

In the case where one person creates a paper document and an electronic document that are identical in content, both documents admit independent documents. In this case, the paper document is not a copy of the electronic document.

Copies of the electronic document are created by certifying, in accordance with the procedure established by law, the form of external representation of an electronic document on paper. Copies of an electronic document on paper must contain an indication that they are copies of the corresponding electronic document.

External presentation form certification an electronic document on paper can be carried out:

a notary or other person authorized to perform notarial acts;

an individual entrepreneur or legal entity who, in accordance with the legislation of the Republic of Belarus, has the right to carry out such activities.

Reproduction of an electronic document on a material object other than paper, separable from machine media, or a copy thereof on paper that is not properly certified, copies of the electronic document have no legal force.

An electronic document on machine media is equivalent to a document on paper and has the same with him legal force.

If the legislation of the Republic of Belarus requires that a document be drawn up in writing or presented in writing or in writing, then an electronic document is considered to comply with these requirements.

Original electronic documents and their copies on paper have equal legal force.

Basic issues of giving legal status electronic documents, as well as the protection of electronic documents are regulated by the following legislative acts and regulatory documents of the Republic of Belarus:

Law of the Republic of Belarus dated January 10, 2000 No. 357-Z “On Electronic Documents”, which establishes the legal status of an electronic document as an official document, requirements for its execution, as well as the rights, obligations and responsibilities of participants in legal relations arising in the sphere of circulation of electronic documents;

STB 1221-2000, which establishes uniform requirements for the procedure for creation, prompt circulation and archival storage official electronic documents, regardless of the methods of exchange, information processing and scope of application;

STB RB 1176.1-99 “Information technology. Information protection. Hash procedure";

STB RB 1176.2-99 “Information technology. Information protection. Procedures for developing and verifying an electronic digital signature";

Before listing existing types of electronic documents, let's look at the definition.

What is an electronic document, written in Federal law dated July 27, 2006 No. 149-FZ “On information, information technologies and information protection.” This is documented information presented in electronic form, that is, in a form suitable for human perception using electronic computers, as well as for transmission over information and telecommunication networks or processing in information systems.

Types of electronic documents

There is far more than one classification that distinguishes certain types of electronic documents. Let's look at the most common ones.

By content type. Most often, electronic documents are classified according to the criterion of content type. In this case, allocate text, graphic, animation, sound, multimedia files.

According to availability. Depending on the degree of accessibility, an electronic document can be open And hidden. Open electronic documents are public, accessible to a wide range of people, since they do not contain any secrets. This is usually what information looks like on websites, licensing agreements, price lists, etc. Hidden electronic documents can only be seen by a limited number of people, since they contain confidential information, sometimes constituting a commercial or even state secret.

Based on the presence of an electronic signature. All electronic documents can be divided into electronically signed and unsigned. You probably know that thanks to an electronic signature (hereinafter referred to as ES), you can identify the person who signed the electronic document. Therefore, authorship can be determined. In addition, the electronic signature guarantees the integrity and immutability of the electronic document.

Classification of electronic documents by industry also takes place, especially today when electronic document management covers more and more areas of our activity. Each industry uses both generally accepted and specific documents. For example, in retail - invoices, acts of completed work, invoices TORG-12, acts of established discrepancy TORG-2, adjustment invoices. In the energy sales complex there is the same primary data plus reconciliation acts, invoices for payment, etc.

Types of accounting electronic documents

Most often, companies exchange primary documents. Let's take a closer look at the types of primary:

Invoice, according to paragraph 1 of Art. 169 part two of the Tax Code of the Russian Federation, can be drawn up and exhibited in electronic form. In accordance with the Order of the Federal Tax Service dated 03/05/2012 N ММВ-7-6/138@, an electronic invoice (hereinafter referred to as ESF) must comply with the .XML format. When signed with a qualified electronic signature by the head of the company or an authorized person, the ESF acquires legal significance.
Detailed information You can find information about the use of electronic invoices, their exchange between counterparties and regulatory subtleties in the publication “Electronic invoice. Instructions for use".
Certificate of completed work (services) To date, it does not have a mandatory electronic format. There is a recommended format for use – .XML. Although the law does not provide a certain order work with an electronic act, exchange data type of electronic document it is possible without the help of operators.
Use any format convenient for you - for example, .PDF. However there is important nuance: if the Federal Tax Service receives a demand in electronic form, then you will have to submit the acts of work performed in .XML format.
Consignment note (TORG-12) in electronic form is also increasingly used. It is usually compiled in one of three formats - .XML, .JPG or .TIF. In this case, organizations can themselves develop the form of the consignment note. But the main condition must be met: a number of details must be reflected in the document (name of the product and its quantity, VAT and the amount of VAT, etc.). You can read more about this in our material “Electronic consignment note”.

Summarizing the above, I would like to note once again:

Electronic documents have penetrated into various areas of activity

With the advent of electronic documents, people's lives have become much easier, especially in terms of their labor activity. Creating an electronic document takes much less time, it is more convenient to store, and searching for the necessary information presented in digital form takes a matter of minutes. In a word, electronic documents have a lot of advantages, and today people working in a variety of fields can appreciate all of them – from accounting to trade, from energy supply companies to insurance. The main thing is not to get confused, since over time there are more and more types of electronic documents, and the state imposes strict requirements for the execution of some of them (for example, invoices).

Now almost all self-respecting enterprises refuse paper document flow, replacing it with a more modern one. – the most current form of existence of all modern files containing a huge amount of important information.

Key Benefits

The main advantage is that it allows you to work quickly and efficiently. Materials in this format are easy to sign, even if all those who must endorse them are far from each other. Due to this, it is possible to save a huge amount of money and effort.

Among other things, the presence of an electronic archive avoids the need to maintain a huge number of documents in the organization. To store the accumulated papers, you will need to allocate an appropriate area on the territory of the enterprise, as well as hire a highly qualified archivist who can quickly understand the available materials. To store an electronic archive, all you need is compact removable media or several hard drives.

Diadoc electronic document management system is the easiest way to exchange legally significant electronic documents and invoices.

What do you mean by ED?

An electronic document is material that is recorded on special media (disks, USB flash drives, additional equipment).

It can be a whole set of images, sound files and symbols. Such a file can be transferred in space and time using special means telecommunications. Telecommunication channels can also be used for publication, storage and further processing. The main thing here is to correctly process all existing data.

This document should also be understood as special form, with which you can use data for completely different purposes. We are talking about recording information on electronic or magnetic material media, and then about their further processing and sending to all participants in the data correction process.

All documented materials that have been converted into electronic format are suitable for processing in existing information structures and transmission via TKS. All these files are amenable to analytical processing, which can be done using information systems.

Electronic document and digital signature

Electronic documents must have legal force - otherwise they cannot be used when working with other structures. You can secure the validity of a document using an electronic digital signature, which has the same capabilities as a regular paper one.

The digital signature will be relevant if a number of conditions are met during its formation:

the certificate of the key that controls the operation of the signature must be current at the time of approval of electronic files;
evidence must be provided that can be used to determine when the file was signed;
the authenticity of the digital signature must be confirmed in the same file where it is used;
the signature should be used in accordance with the information specified in the attached certificate.

To obtain such a signature, you will need to contact a certification center. In this case, you need to prepare a package of documents in advance. The location of the organization can be clarified at the territorial branch of the Pension Fund of Russia, where you can also obtain SNILS.

In addition to the SNILS indicated on the pension certificate, you will need to provide a copy of your passport and a current e-mail. In addition, you need to prepare a USB drive in advance, on which employees of the certification center will have to write down the keys and certificates necessary for endorsement of electronic documents.

The details of an electronic document are valid only if it is certified by an electronic digital signature. An electronic digital signature has equal significance with its paper counterpart, however, for this, all requirements must be met. necessary conditions. The signature must be legal, registered with the CA.

Electronic documentation

The concept of an electronic document provides that it can consist not only of symbols that are understandable to users. It is acceptable to have unstructured information that must be deciphered operating systems. The main thing is that the material must be stored on a special medium.

An important component of the document is also a form with a set of attributes necessary to describe it. Thus, the file should contain information about:

the date of its formation;
author of the data;
name of the document;
format necessary for correct reading of the materials.

The more detailed the information about the existing document, the easier it will be to work with it in the future. An electronic document and electronic document management are closely interconnected; without the first, the second is impossible. At the same time, the circulation of materials is greatly simplified if organizations exchanging information use the same telecommunication systems and software equipment.

Electronic documentation may contain materials that can be used to search for files or classify them according to certain criteria. All existing files may have different resolutions, and they may also not contain any structured elements. In this case, the electronic document directly depends on its owner. Structured materials may have special elements that allow external additional applications to obtain data about individual elements of the file.

Paper and electronic documents cannot be compared with each other, because digital documents have a number of advantages. Among them:

possibility of long-term storage;
convenience in performing additional operations (editing, deleting, archiving, etc.);
the ability to search for data inside files using key markers;
ease of processing materials using automated systems, used by organizations practicing electronic circulation.

Now there are several formats for electronic documents, but the most popular is the “odf” format, which is convenient when working on any software.

The concept and structure of an electronic document can vary significantly. The software used to process it has a huge impact on this. Separately, materials processed using 1C should be highlighted. Such files are significantly different from others because they are not highlighted in individual documents. They can be considered only as an information unit with unique identifiers and means of modification.

Such documentation can also include materials that are created as a result of the active operation of applied information systems. They are dynamically generated using existing material stores. Thus, they do not carry any information about themselves; they can only be viewed using the system.

As soon as a document is printed or viewed, it ceases to exist in the system as an object. From now on it functions as a special application. If the file needs to be opened using other software, you will have to convert it.

What electronic documents exist

An electronic document is a file containing certain information that is not always clear to the user. To create archives and collections of these files, you need to know their classifications.

In one embodiment, the materials may be differentiated by the presence or absence of similar printed documents.
Files can also differ in what information they contain. In this classification we're talking about O:

text,
fine,
sound,
multimedia publications,
software products.

The latter should be considered as alienable works or publications of individual fragments of program texts and codes.

The largest classification should be considered the types of electronic documents according to their intended purpose. Most often there are official publications that are published government agencies, they usually contain regulations.
Production publications are used in enterprises. They carry information about the organization of existing production. Some materials were specifically created to inform employees of certain production areas about the existence of standards and requirements when staying on the territory of enterprises.
Educational and reference publications that are easy to use are produced. Find necessary information in such a file you can do it in a few seconds, this allows you to save a huge amount of time and effort. Such documents can be used not only by students, but also by teachers.
Political parties quite often use electronic publications as campaign materials. They contain works on social issues that are intended for a wide audience of readers. In such materials you can most often find analytical information that is used by political scientists and sociologists all over the world.
Another classification of documents distinguishes them by the method of distribution. There are local publications that can be used within an individual enterprise; they are also issued in paper versions and in limited quantities identical copies.
Online publications are intended for wide use, their number is not limited. Additional paper copies in this case are not mandatory, this increases the value of the electronic document several times. Such documents can be easily sent to archives.

Electronic file documents are a requirement of modern society

Now you know what an electronic document is, what types of it exist, and how they can be used in everyday life. In this case, the information may be in files in an encrypted format. To work with them, you will need to use existing passwords, which can be changed at any time.

Any user of telecommunication channels has the right to create their own documents. The only thing he needs for this is special software. The storage period for such files is unlimited. You can perform any operations with them at any time.