The FTS has published a draft order on the organisation of electronic information exchange using enhanced qualified electronic signatures for tax monitoring participants

16 May 2023
Tax Messenger
A draft order "On Approval of the Procedure for Sending a Request to Submit Documents (Information) and for Submitting Documents (Information) at the Request of a Tax Authority via Information Systems of an Organisation to Which the Tax Authority has been Granted Access" (hereinafter, "draft Order") has been published. The Order will undergo public consultation until 5 June 2023. Once approved, the Order will take effect 10 days after official publication, but not earlier than 1 January 2024.
What the Order does:

The draft Order lays down the procedure for the conduct of electronic information exchange via taxpayer information systems made accessible to the tax authorities for tax monitoring purposes with the use of enhanced qualified electronic signatures (EQES).

The draft Order prescribes the formats of documents to be sent in the context of information exchange via taxpayer information systems made accessible to the tax authorities (request to submit documents, submission of a reply, extension decision, submission of required documents, document processing report, notice of error).

The draft Order also regulates the determination of the date on which a taxpayer sent documents in electronic format via a company information system made accessible to a tax authority for tax monitoring purposes, the date on which the tax authority received requested documents and the procedure for a formal refusal by the tax authority to accept documents.

What it means for tax monitoring participants:

For current tax monitoring participants and companies planning to transfer to tax monitoring from 2024, the approval of the Order means that they need to ensure that company information systems made accessible to the tax authorities for tax monitoring purposes:

  • support the use of EQESs
  • support the storage of all documents sent and received along with technical electronic documents bearing EQESs and qualified electronic signature verification key certificates
  • support the formats prescribed in the draft Order for the generation of a processing report

How B1 can help:

B1 has many years of experience helping companies to prepare for tax monitoring as well as practical experience of providing methodological support and assistance with the integration of taxpayers' systems for tax monitoring purposes. We would be happy to answer your questions on this topic and offer you our comprehensive tax monitoring services.

  • Andrei Sulin
  • Elena Kiseleva
    Senior Manager
  • Ruslan Guryev
    Senior Manager
  • Kristina Illarionova
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