The deadline for mandatory use of electronic powers of attorney has been moved again

The Federal Law No. 536-FZ dated 12/19/2022 established that from September 1, 2023, an electronic power of attorney (ePOA) would be mandatory for an individual signing electronic documents on behalf of an organization. According to the new law, only the organization’s manager can sign electronic documents on behalf of an organization without a ePOA, while the organization manager’s encrypted and certified digital signature (CDS) cannot be copied and transferred to other individuals. In addition, only the manager can sign a ePOA for an employee so as to transfer some authority, for example, statutory submissions or document exchange with counterparties: then, when submitting reports or sending electronic documents, the employee will certify their own CDS and attach the ePOA file to the package.

The current CDSs, issued to employees (not the manager) in the name of a legal entity and allowing them to sign documents on behalf of the entity, were expected to lapse on September 1, 2023. The employees would have to receive new CDSs for themselves, as for individuals, and managers would have to issue ePOAs, transferring the necessary powers to employees. By that deadline, organizations were expected to re-structure their internal processes and adapt their information systems.

One can fill out an ePOA on the Federal Tax Service website or using services configured to work with ePOAs. There is a Classifier of Powers to aid one in the correct selection of the powers transferred to the employee - a portal with a list of powers that can be specified in the ePOA. All issued ePOAs will be entered in the unified register of ePOAs of the Federal Tax Service of Russia. Meanwhile, different ePOAs will be required for interaction with government bodies (B2G) and between organizations (B2B).

The Federal Law No. 457-FZ published on 08/04/23 postpones the end of the transition period by another year. However, starting from September 1, 2023 it will no longer be possible to issue new CDSs for employees in the name of the legal entity under the old rules: those issued earlier will be valid until their expiration date, subsequently organizations will have to use the ePOAs.