New rules for obtaining an electronic signature from 2022

From 2022, amendments to Federal Law No. 63-FZ On Electronic Signatures come into force.

They introduce new rules for obtaining and working with an electronic signature in organizations, individual entrepreneurs, and notaries.

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From January 1, 2022, the company CEOs and individual entrepreneurs, when changing or updating an electronic signature, will have to contact the Federal Tax Service and its authorized representatives directly.

In e-signatures issued to an organization in 2022 and later, the owner of the verification key certificate can only indicate the organization itself and the one who acts on its behalf without a power of attorney. As a rule, this is the CEO.

Ordinary employees are not entitled to possess such an e-signature certificate. They will be able to sign official documents with personal electronic signatures under a power of attorney from the organization. Individual signatures are obtained from commercial certification centers.

If by December 31, 2021, the commercial certification center, accredited according to the new requirements of 63-FZ, issued an electronic signature, then such a signature will continue to be valid until December 31, 2022, if it does not expire earlier. After that, it will need to be replaced by a new e-signature according to the new rules.

How to get e-signature under the new rules by the company CEO in the Tax office

  • 1. Apply for an e-certificate in two ways:
    • at the Tax office — CEO should come and fill out a paper
    • through the Tax authorities website via the Legal entity’s Personal Account, Individual Entrepreneur’s Personal Account or directly on web page order.nalog.ru
  • 2. Get an e-token on which the Federal Tax Service will upload an e-signature.

E-token shall be certified by the Federal Security Service or FSTEC of Russia. In particular, e-tokens are suitable under the names Rutoken Lite, Rutoken EDS 2.0, JaCarta LT, JaCarta-2 GOST.

You can use the device that you already have or buy a new one.

The Tax office may also ask for documents that confirm that the token is certified — a certificate of conformity. Request this document at the point where you received the token, or download it from the token manufacturer’s website.

  • 3. The CEO needs to visit the inspection by appointment.

This requirement was introduced specifically to verify the identity of the recipient. It is not possible to visit a Tax office by Power of attorney by any other representative.

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The Tax office informs that it is possible to visit any convenient branch of the Tax authorities not related to company legal address registration. However, in practice, some branches of the Tax office do not yet accept all organizations. Before the visit, it is better to clarify this possibility in the exact Tax office.

The CEO will need to take with him a passport, SNILS, Tax ID, e-token, and a certificate of conformity for the token.

  • 4. Purchase CryptoPro CSP, install the e-signature on the computer

To work with an e-signature, you need to install a crypto protection tool on your computer — the CryptoPro CSP program. To run the program, you need to buy a license for it. After that, set up your computer and browser in the same way as you did with the previous e-signature, set the signature.

The Tax office issues the electronic signature itself free of charge. But this applies only to uploading e-signature. Separately, you need to buy an e-token and a license for CryptoPro CSP.
The e-signature of the Tax office is issued in a single copy and is protected from copying. All employees who sign the company’s electronic documents will need to buy their own e-signatures.
The signature is used so far only for reporting. This signature cannot be used for other services, for example, for the Customs office.

How to get an e-signature from the authorized representatives of the Federal Tax Service

The Tax authorities' trustees are assistants to the Federal Tax Service, where you can get the Tax authority’s e-signature.

These will be centers selected from among those who have passed re-accreditation. The complete list of them has not yet been finally approved. At the moment, these are Sberbank PJSC, VTB Bank, and Analytical Center JSC.

To obtain, you also need a personal appeal and the same set of documents as the Tax office. In the office of the Tax authorities' representative, it will be possible to buy an e-token, as well as CryptoPro CSP.

How to get the electronic signature for an employee, outsourcing company, and other authorized persons

Employees, an outsourcing company, other authorized persons — everyone who signs company documents — can work with the previous signatures and receive them according to the old rules until December 31, 2022. Such signatures will be valid until December 31, 2022.

From March 1, 2022, employees and other representatives can switch to a new type of e-signature. This will be the e-signature of an individual; the data of the organization does not indicate in it (now it is indicated company and individual).

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From January 1, 2023, employees must definitely switch to work according to the new rules: replace their e-signature with the e-signature of individuals and attach an electronic power of attorney from the organization to it.

Such signatures will be issued by the commercial certification centers that have undergone re-accreditation.

An individual will also need a personal visit, presentation of a passport, SNILS, and Tax ID. The difference from the e-signature of the CEO — the signature will be without a ban on copying or enabling extensions.

The company is obliged to pay for the e-signatures of their employees. This is prescribed by legislation.

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