Since January 1, 2021, the possibility of submitting accounting statements on paper for the formation of a public state information resource containing data on the annual accounting statements of organizations has been cancelled. Its mandatory copy must be submitted only in the form of an electronic document via telecommunication channels.
It is explained that the transfer of reports using the telecommunication channels is regulated by the Procedure, approved by Order of the Federal Tax Service of Russia No. MMV-7-1/569@ dd November 13, 2019.
In accordance with the Procedure, reporting is only allowed with the mandatory use of certified means of electronic signatures, as well as certified means of cryptographic information protection, compatible with the ones used in the tax authority. Certification centers that issue electronic signatures and certified means of cryptographic information protection provide services of transferring reports via telecommunication channels to the tax authorities on a commercial basis. So, they determine the cost of their services independently.