The Federal Tax Service has created a new portal for simplified communication with businesses
The new portal allows you to interact with the tax authorities using a machine-readable power of attorney (paper power of attorney in electronic form, which must be signed by a qualified electronic signature of the head of the company), in addition, it is possible to create an electronic power of attorney for companies to interact with each other.
According to the law adopted at the end of 2019, the new rules for the use of EDS imply the sharing of qualified certificates of representatives of legal entities and individual entrepreneurs and a machine-readable power of attorney should have come into force on January 1, 2022, but in October 2021 it was decided to make 2022- th year of the transition period, since a large number of entrepreneurs and companies were not ready for innovation and new requirements could become an obstacle to the further work of the business.
The creation of a special self-service portal has become one of the stages of the transition to the sharing of electronic powers of attorney when using an electronic signature. At the moment, economic activity participants can use qualified certificates without using an electronic document, the use of a power of attorney is voluntary. The transitional period will last until August 31, 2023, until this moment all participants in the electronic document management have the opportunity to prepare for the transition to the joint use of a qualified electronic signature certificate of representatives – individuals and an electronic power of attorney.
Requirements for a machine-readable power of attorney
According to current requirements, a power of attorney must be created electronically in XML format, similar to other documents submitted to government agencies. The power of attorney must contain the following information:
- name and number;
- information about the principal for an individual or individual entrepreneur;
- information about the principal for a Russian and foreign legal entity;
- information about the representative;
- date of commission and validity period;
- list of powers with identifiers by classifier;
- identifying information about the information system for checking data on early termination;
- enhanced qualified electronic signature possibility of redistribution.