Mandate certificate

What it means

A mandate certificate is a qualified certificate for electronic signatures that contains, besides the holder’s identity, information about their authority to act for another person. A signature made with it says not only “signed by Ján Novák” but also “as representative of company X under a power of attorney”.

It is used mainly by professions representing clients before authorities: lawyers, tax advisers, accountants, bailiffs and notaries, as well as company staff authorised to deal with the state. A qualified trust service provider issues it on proof of the authority.

In the e-government system it lets the representative access the represented party’s electronic mailbox and sign submissions in their name without using the director’s or client’s eID card.

How it works in practice

When representing clients before authorities, the mandate certificate rests on a power of attorney. It must define the scope precisely, such as dealings with the tax office or the Social Insurance Agency, and be registered so that the system recognises it.

The benefit for the client is that the director does not have to find their eID card and codes for every filing. At the same time the representative can see the mailbox contents, so who has access and for which acts must be clearly defined.

The certificate has limited validity and is tied to a specific power of attorney. When the relationship ends or the power changes, the authority must be revoked so that the former representative no longer has access to the mailbox.

What to watch out for

A common mistake is sharing the director’s eID card and codes with the accountant instead of a proper power of attorney. Whoever signs with someone else’s card acts for its owner, and if something goes wrong it is unclear who is responsible. A mandate certificate solves that.

The second risk is a forgotten authorisation. The company changes accounting firm, but the old firm’s access remains active. When changing supplier, we therefore recommend reviewing and revoking all electronic powers of attorney.