What is an electronic power of attorney?
A power of attorney is understood as a document that provides an attorney with the opportunity and right to act on behalf of an individual (including an individual entrepreneur) or an organization within the framework of the powers granted to him.
For example, the general director transfers to his subordinate the right to sign contracts, acts or perform other actions in the interests of the company with partners.
A machine-readable power of attorney is the same as a paper power of attorney, but it is stored on digital servers.
It is downloaded in XML format. MChD refers to a new generation of encrypted data, allowing recipients (Federal Tax Service, Rosreestr Office and other bodies) to process the data contained in them.
In this case, secure transfer of information is ensured, which is why XML was chosen. That is, it is made in a special format so that special information systems can automatically read information from it.
A machine-readable power of attorney includes a description of the principal, the attorney, and the actions that are entrusted to him. It is also commonly referred to as an electronic power of attorney.
The task of the MCD is to confirm that a certain person has been trusted to sign important files electronically.
It also guarantees the authenticity of data and reduces the risk of falsification. Thanks to the special format, information systems and services read the material faster.
- The principal is the person (executive body or individual entrepreneur), which entrusts the execution of certain operations on its behalf.
- Attorney (representative) – an individual or legal entity who assumes these powers and conducts business, taking into account the will of the principal.
Who needs it and why?
To affix UKEP on documents in electronic form, you will need an MCD power of attorney.
From September 1, 2024, a company representative can send files digitally on behalf of the principal only if he has been issued an MCD.
It can be issued to an individual or another legal entity.
Confirmation is required in the following cases:
-
interaction with counterparties;
-
signing acts, invoices;
-
creating reports in online format;
-
for tax, social fund and other structures;
-
conducting activities on the government procurement portal.
Signing will be required on behalf of both suppliers and buyers.
What should be in the MChD?
The document must be drawn up in accordance with the legislation of the Russian Federation.
When forming, indicate the following data:
- name of the document – power of attorney;
- information about the principal – all data contained in the passport of an individual is entered with SNILS and INN; for a company – full name, legal address, OGRN, INN, KPP and what is the executive body;
- attorney information (all passport details and registration are filled out in full, SNILS and TIN are entered);
- document date and for how long it was issued;
- powers (text is inserted or the required code from the classifier is entered);
- number and id (assigned automatically).
The powers of the MChD are indicated in free form or as a code in the classifier. This contains a list of actions that an employee can perform.
It is recommended that the powers that the applicant inserts independently be specified in as much detail as possible to avoid the risk of misinterpretation of the text. To facilitate the work, the Ministry of Digital Development created a universal formulation of powers and assigned each person their own code. To do this you will need to enter a certain number.
At the end, to give the text legal force, the principal puts down his UKEP.
For representation in institutions, attorneys certify documents with their UKEP and attach the MCD file, that is, first, persons must draw up UKEP.
It can be ordered from a certification center; lists of these organizations are published on the website of the Ministry of Digital Development. A citizen can use the UKEP for both personal and work purposes (one signature is issued).
You can create an application and create a container on the website of the Federal Tax Service or through other systems that provide this opportunity.
Where are machine-readable powers of attorney stored?
The file in XML format is stored in a specific database of the applicant’s choice. It all depends on where the document was originally drawn up, where it will be transferred and how the work with it is configured.
This is where the MChD is stored:
-
“Government services”;
-
Federal Tax Service;
-
information systems of certification centers (accredited only);
-
other systems of government agencies.
The power of attorney and its details will be attached to the package of documents when sent electronically.
The functions of a single blockchain storage are performed by the register of machine-readable powers of attorney of the Federal Tax Service. It allows you to access all MChDs created on the territory of the Russian Federation, and also checks their relevance.
Any storage system must provide the ability to check the status of the MChD, that is, valid or not valid (canceled).
How to check an electronic power of attorney?
Verification of a machine-readable power of attorney is carried out on the website of the Federal Tax Service.
The check is divided into:
- Fast. To do this, you will need a six-digit number; using it you can find out brief information, registration time and validity period, and expiration date. The status is also displayed – whether it is currently valid or has already been cancelled.
- Extensive. The program allows you to learn the full range of information about the principal, his authorized representatives and other material. Here, in addition to the document number, you will also need the TIN of the principal, representative, and if a password was entered when creating the file, then it will also be requested.
These steps are necessary to ensure that the signatory has permission to do so and that the document is valid.
Requirements for an electronic power of attorney
IN Order of the Ministry of Digital Development No. 857 of August 18, 2021 contains all the requirements imposed by law on the document. It must include all the points provided for in a regular paper power of attorney, but also additional ones.
Special items:
-
the text states what the attorney has the right to do; here it is possible to select authority identifiers from the classifier;
-
information about the information system in which the container is stored is indicated.
The document is signed by UKEP.
How to apply for an MChD?
The principal must personally execute the document. Let’s look at how to make a machine-readable power of attorney on services.
You can fill it using the following systems:
- services of the Federal Tax Service and the Financial Markets Service for financial statements;
- in the EDI system — for signing invoices, initial reports and for interaction on other issues with counterparties.
After generating and signing the file, it must be sent for registration to the distributed registry of the Federal Tax Service. Only after the document is registered, the representative needs to send the file itself or place it in a special storage.
The technology is new, but many participants in electronic document management are already gradually introducing this system. The applicant chooses a convenient service for himself.
How to work with MChD?
A machine-readable power of attorney is issued only if the documents of the company or individual entrepreneur are signed not by the director or citizen himself, but by his representatives.
If the generated file was signed (UKEP) by the manager or individual entrepreneur, then in this case there is no need to issue anything additional.
When signing a document by a representative, its UKEP and MCD must be attached. This way the recipient will know who exactly created the file and whether he has the authority to do so. This file is stored in the electronic system from which it was created and sent. You can check the information in the digital signature stamp.
How to entrust the MChD?
Initially, a power of attorney is given by the executive body of the company and the individual entrepreneur for its employee; if the document provides for the right of subrogation, then such a citizen has the right to transfer powers to other persons.
A power of attorney without a notary takes place in the following cases:
-
the organization trusts another company;
-
the company trusts the individual entrepreneur.
In other cases, it is mandatory to entrust a document only in notarial form. For example, if a manager has issued powers to a subordinate without the status of an individual entrepreneur, then in this case this person applies to a notary to transfer powers to subsequent persons.
How to revoke the MChD?
The document can be revoked by the person who issued it, the executive body of the company or individual entrepreneurs. Accordingly, you need to use the same resource where the original document was created.
What is needed for this:
-
Prepare a request.
-
Put UKEP on it.
-
Send the application to the notary chamber, where it will be registered. If the data was stored in the Federal Tax Service register, then information about cancellation is sent to the website of the notary chamber automatically.
When the exchange of data through the service has not occurred, the person will have to send it independently. You need to register on the portal of the Federal Notary Chamber through your personal account “Gosuslug”, then on the page you need to select the function to cancel the action and fill out an application there.
Read also: How to convert paper powers of attorney into electronic form
Next, the algorithm is as follows: an order is placed in the register on the website, and the next day the MChD will cease to operate.
A representative may also refuse to exercise his powers by performing similar actions.
Cover photo: Freepik
Source: rb.ru