Abstract
This paper investigates current-stage implementation of the Electronic Document Exchange Concept (came into power in 2020). The article gives consideration to the specificity of the Russian practice of applying electronic data exchange systems (EDES) with reference to accountancy. Special accent is placed on the debatable nature of some terminological and methodological aspects (e.g. confusion of the notions of EDES, ECM and EDMS, inconsistency and non-imageness of rules and regulations applicable to records management, digital signing procedures). Noting the 2023 changes in electronic data exchange regulations, the author concludes that transition to the electronic format of papers is an integral part of digitalization of the national economy which is however fraught with a number of organizational and technical challenges. The ways to overcome these are now negotiated by the relevant agencies (Federal Tax Service of Russia, Ministry of Finance of Russia).
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