How to fix an error in an electronic document?
Errors in primary electronic documents are corrected in accordance with the law (paragraph 4.6. Regulations on documentary support of records in accounting). However, the Law of Ukraine "On Electronic Documents and Electronic Document Management" and the Law of Ukraine "On Electronic Trust Services" do not say anything about correcting errors in an electronic document. This procedure is not prescribed in other bylaws. The exception is electronic reporting to regulatory authorities.
It follows that to correct an error in an electronic document, an enterprise or citizen must:
cancel the document with an error and issue a new one; or
make changes to an already created document with the obligatory preservation of the history of change.
It is recommended that the company independently establish the procedure for correcting errors in electronic documents.
In this case, the document that cancels the previously issued electronic document or makes changes to it, must be signed by the same signatories as the document with the error.
Date of publication: 03.12.2021