Legal and Organizational Aspects of the Transition to Mandatory Electronic Document Management in Accounting

The relevance of this topic is determined by the fact that the mandatory use of the universal transfer document format 5.03 is planned to be regulated from 2026, while the legal regulation of the transition period contains certain gaps, and the organizational and technical readiness of market participants remains heterogeneous. The purpose of this article is to provide a comprehensive analysis of the legal and organizational conditions of the upcoming transition, systematize the implementation issues, and develop practical recommendations for economic entities. The scientific significance of the work is determined by the identification of contradictions between the norms of the basic law on accounting and departmental acts; the practical significance is determined by the development of an algorithm for preparing for the transition, which can be applied by organizations of various forms of ownership. The results of the study have shown that the digitalization of document management is a gradual process, and the economic effect is primarily achieved through the release of staff time. The identified legal gaps necessitate the adoption of a specialized federal accounting standard.