Tax and accounting insights for Ukraine
19.04.24 00:00
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Can an authorized person of an individual receive a QES under a power of attorney?

The tax authorities draw attention to the fact that clause 1 of part 2 of Article 22 of the Law of Ukraine dated 05.10.2017 No. 2155-VIII "On Electronic Identification and Electronic Trust Services" stipulates that the identification of an individual who has applied for the service of generating a qualified public key certificate is carried out in his/her personal presence based on the results of verification of information (data) about the person obtained in accordance with the procedure established by law from the Unified State Demographic Register, according to the passport of a citizen of Ukraine or other documents issued in accordance with the legislation on the Unified State Demographic Register and p.

Thus, it is impossible to obtain services for the formation of qualified public key certificates by power of attorney (including notarized).

Main State Tax Service in Chernihiv region
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