05.09.2025

Digital Signature Update: New Rules for Reporting to the Social Fund of Russia

Head of Labor Law Practice


Practice: Tax Law

Digital Signature Update: New Rules for Reporting to the Social Fund of Russia

The Federal Tax Service of Russia has reminded taxpayers of the need to update their qualified certificates of electronic signature verification keys (QES). Starting 1 September 2026, only certificates containing additional attributes will be accepted for reporting to the Social Fund of Russia (SFR).


New Certificate Parameters

As of 28 August 2025, all qualified certificates issued by the Certification Authority of the Federal Tax Service include an additional attribute of key usage — “Key Agreement”.

This attribute will become mandatory for interaction with the SFR when submitting reports after 1 September 2026.


How to Obtain an Updated Certificate

Legal entities and individual entrepreneurs can obtain a new qualified certificate in the following ways:

through the Personal Account of a Legal Entity or the Personal Account of an Individual Entrepreneur;

by personally applying to a QES issuance point of the Certification Authority of the Federal Tax Service;

at a service office of an authorized representative of the Certification Authority of the Federal Tax Service.

For heads of branches and representative offices of foreign organizations, obtaining a new certificate is only possible through a personal application at a QES issuance point of the Federal Tax Service’s Certification Authority within territorial tax authorities.


Source: Official website of the Federal Tax Service of Russia