Director or Accountant on Leave: Who and How Can Sign Electronic Reporting
In the event of the temporary absence of an enterprise's director or chief accountant, the company can ensure the continuous submission of tax reports by delegating signing authority to another authorised person. The controlling authority must be notified in advance.
As stipulated in paragraph 3 of section III of the Procedure for exchanging electronic documents with controlling authorities, approved by the order of the Ministry of Finance of Ukraine dated 06.06.2017 No. 557, to grant the right to sign electronic documents to other persons, the author must notify the controlling authority where they are registered. This is done by electronically submitting a Notification providing information regarding a qualified or enhanced electronic signature in the form defined by Appendix 1 to the Procedure.
In the event of the temporary absence of the enterprise head, including due to vacation, childcare leave until the child reaches the age established by law, or sick leave, tax reporting is signed in a specified sequence. First, the qualified or enhanced electronic signature of the chief accountant is applied, second — the signature of the person indicated in the Notification with the signature type "Director," and third — the qualified electronic seal, if used.
If the validity period of the qualified or enhanced electronic signature of the person indicated in the Notification with the signature type "Director" or "Accountant" expires, such person automatically loses the right to sign electronic documents.
In the event of the temporary absence of the chief accountant due to vacation, childcare leave, or sick leave, the prepared tax reporting is signed with the qualified or enhanced electronic signature of the enterprise head and the qualified electronic seal, if available.
As previously reported by "Judicial-Legal Newspaper", the Eastern Interregional Department of the Ministry of Justice clarified the nuances of signing certified transactions, applications, and other documents. The procedure for performing transactions, applications, and their signing is regulated, in particular, by the Civil Code of Ukraine, the Law of Ukraine "On Notariat," and the Procedure for performing notarial acts, approved by the order of the Ministry of Justice of Ukraine dated 22.02.2012 No. 296/5.
When a document is signed at a notary, they verify the authenticity of the signature by personally observing the process. If the document was signed in advance, the signatory will have to personally confirm that they indeed signed it. To establish identity, the notary uses documents listed in Article 43 of the Law of Ukraine "On Notariat."
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