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22.09.2023
E-SIGNATURES: NEW RULES DO NOT AFFECT THE PROCEDURE FOR FILING TAX REPORTS
From September 1, 2023, accredited certification centers no longer issue so-called employee certificates, that is, qualified electronic signature certificates, in which company’s INN or INN of an individual entrepreneur is indicated, on whose behalf the individual acts by proxy. The certificates that have already been issued will be valid until the end of August 2024 (previously planned - until the end of 2023).
Thus, e-signature reform is being completed in Russia. From September 1, 2024, individuals acting under a power of attorney on behalf of a legal entity or individual entrepreneur, must use qualified certificates for individuals in conjunction with a machine-readable power of attorney (MChD) in a single format.
However, nothing changes in the interaction of taxpayers when filing reports, since the last stage of the e-signature reform does not concern the Tax Code of the Russian Federation.
 

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