The State Tax Service Clarified the Procedure for Delegating the Right to Electronically Sign Employee Hiring Notifications

The State Tax Service of Ukraine has provided clarification regarding the possibility of signing employee hiring notifications not only by a company’s director but also by another duly authorized person. In particular, such authority may be granted to HR personnel, provided that the relevant powers are properly documented.

At the same time, issuing an internal order or granting a power of attorney alone is not sufficient to delegate the signing authority. To ensure the legal validity of the electronic signature, the employer must submit a notification to the State Tax Service regarding the granting of signing rights in accordance with the requirements of the Procedure for the Exchange of Electronic Documents with Supervisory Authorities.

A mandatory condition is that the authorized person must be assigned the signature type “Director”. Only under these circumstances will the State Tax Service’s information systems recognize the qualified electronic signature of an HR employee as a valid substitute for the director’s signature when submitting employee hiring notifications.

Accordingly, the clarification confirms the possibility of organizing HR document management processes without the continuous involvement of the company’s director. However, implementation of this mechanism requires strict compliance with the established electronic document exchange procedures and the proper formalization of the authority granted to authorized persons.