Code of arbitration procedure equates documents received via electron coupling signed with digital e-signature to written evidences (article 75 of Code of arbitration procedure of RF dated 24.07.2002 № 95-FZ).
According to cl. 4 article 75 courts shall admit e-document providing compliance with requirements with their relevance in law (“ Documents submitted to Arbitration and confirming relevant in law deeds shall comply with the requirements stipulated for this type of documents”).
At present there is a temporary procedure for submission of documents to court in e-form: documents shall be transmitted in pdf format with stated size and quality. Of course documents initially interchanged in e-form by tax payers may not comply with such requirements (for example, invoices). And the company may submit documents to court in e-form providing that court is equipped to check digital e-signature authenticity. If court has no such possibility then the company may submit paper copies verified with seal and signature of authorized representative, and at the same time expertise will check the authenticity of e-documents.