In accordance with the document for large taxpayers from April 1, 2024, and for all other economic entities from July 1, 2024, a system of electronic registration, storage of consignment notes and their accounting will be introduced.
The document approves the Regulation on the procedure for registration of consignment notes in electronic form.
In case of failures in the operation of the information system, the consignment notes are issued in paper form. After technical problems are resolved within 5 calendar days, paper invoices must be entered into the information system.
When information that is not true in electronic consignment notes is reflected, the transportation is recognized as carried out on forged documents and is the basis for bringing to the appropriate responsibility.
Registration is carried out according to the following scheme:
- the shipper forms information in the system about the participants of the electronic consignment note, goods and vehicles and approves his EDS;
- the operator assigns a waybill ID and QR code, checks its compliance with the Regulations;
- the person responsible for the delivery of the goods verifies the correctness of the data in his part and confirms the acceptance of the cargo, then confirms with his EDS the fact of delivery of the goods to the recipient;
- the recipient of the goods checks his data and confirms his EDS the fact of receipt or refuses receipt with the reasons.
The document was published in the National Legislation Database and entered into force on 26.12.2023, "Norma" reports.
