August 31, 2024 marks the end of the transition period when the use of a machine-readable power of attorney was optional if the company representative used a qualified electronic signature.

The document that makes the change. Parts 2.4-2.6 of Article 3 of Federal Law No. 476-FZ dated 27.12.2019, Part 3.1 of Article 4 of Federal Law No. 443-FZ dated 30.12.2021.

From September 1, 2024, a machine-readable power of attorney will become compulsory.

It will not be possible to authorize electronic documents using an employee’s certificate. An authorized person will have to obtain a physical person’s personal EDS. And a company will have to issue a MPA for such a person.

Sequence of actions for issuance of a MPA.

It is necessary to apply to a commercial certification center and issue an electronic signature of a physical person, and then issue a machine-readable power of attorney.

Different government agencies have their own requirements for issuing a machine-readable power of attorney and working with it. A power of attorney for tax and accounting reporting can be created on a special portal of the Federal Tax Service. Version 002 and a separate version for exchange of documents with the Federal Tax Service are implemented there. The service also allows you to check the power of attorney and send it to the tax inspectorate.

The power of attorney must be signed with the director’s enhanced CEDS. The director of the company receives a EDS at the tax inspectorate. When sending statements, the accountant certifies the files with the personal UKEP of the physical person and attaches the machine-readable power of attorney. It is not necessary to attach the power of attorney to tax and accounting reports each time. It is enough to upload the power of attorney once to the register on a special portal of the Federal Tax Service and in the future send not the MPA itself, but only its details.

Without a machine-readable power of attorney, it will not be possible to sign electronic documents or respond to requests from the Federal Tax Service or the SFR.