On 22 August 2012, the Ministry of Finance of the Russian Federation (the “Ministry”) issued a letter in which it stated that tax legislation does not require the storing of documents in paper form if such documents have been completed in the established electronic form.

The Ministry has also specified that under the Russian Tax Code (article 93), if the tax authorities request documents from a taxpayer, then the taxpayer is entitled to submit such documents via telecommunications channels if the documents are in electronic form.

Consequently, if the tax authorities request documents completed in the established electronic form, there is no need to duplicate them in paper form. If the tax authorities do indeed request paper documents, even though such documents have been completed in electronic form, this may be regarded as excessive on their part, and their actions would be unlawful.

[Letter No. 03-02-07/1-202 of the Ministry of Finance of the Russian Federation, dated 22 August 2012]