According to Art. 1 ch. I of Law No. 851the author of the electronic document – is a natural or legal person who created an electronic document. Subjects of electronic document circulation (hereinafter – QES) – the author, signatory, addressee and intermediary who acquire the rights and obligations provided for by law in the process of electronic document circulation.
Recently, a new video about the legality of EDMS in Ukraine appeared on our YouTube channel — EDMS talks. We suggest that you consider in more detail everything that our experts said in the second issue about electronic document management.
As you know, nowadays businesses provide tax reporting in electronic form, and electronic invoices also became electronic a long time ago. However, companies still keep primary documentation on paper. Although it can also be issued in electronic form, because there are all legal reasons for this. In particular, this is evidenced by the position of the state and tax authorities, which is presented in the relevant official documents.
