The article examines the trend in the development of services and the provision of qualified electronic signatures and electronic seals for use by business entities, including those that use registrars of settlement transactions. It was determined that the development of digital methods of processing and receiving information by state bodies leads to the need for the mandatory use of digital technologies by business entities, which ultimately requires appropriate methodological support for the implementation of such changes in the field of the document flow of accounting, statistical and tax documents since certain reporting forms following tax legislation are sent to tax authorities exclusively in electronic form. The understanding of the concept of mandatory details of an electronic document, as well as its definition in the main legislative acts that are used by state bodies and to which the business entity submits financial, statistical and other types of reporting in electronic format, is analyzed. The main organizational advantages of conducting digital accounting due to the use of cloud technologies for storing information and electronic data on transactions carried out among counterparties for their further use in repetitive operations are presented, i.e., the creation of a modern working environment for further digital accounting and reporting, which ensures its functionality and physical security employees, economy and information flexibility. Organizational approaches to the system of digital accounting with the help of automated data collection and storage in cloud data warehouses for the formation of primary documents and reporting in real-time in terms of counterparties and standardized reporting forms are considered. It has been established that the development of digital accounting is a consistent trend of changing the state's approaches to interaction with business and is also directly related to the development of information technologies, and is an inevitable change to traditional paper approaches in the conditions of digital transformation of the world economy.