Registration of an LLC requires a Russian notary


Since August 25, 2021, Russian law provides that the Russian notary who certifies the authenticity of the signature on the Russian application form for the establishment of a new LLC submits the documents electronically to the Russian tax authorities. You may remember that the application form must be signed by a statutory representative of the new shareholder and that signing by a representative, acting under a power of attorney, is not permitted.

Although the intention of the new law has been to simplify registration procedures and make them cheaper, its interpretation by the tax authorities has led to new complications.

In the recent past, the Russian tax authorities recognized the electronic submission by a Russian notary as a legal requirement and refused registration due to the fact that the documents were certified by a foreign notary and submitted to the Russian tax authorities via a representative or by post. If the practice persists, registration of a Russian LLC will require the involvement of a Russian notary only, since foreign notaries will not be able to submit electronic documents to the tax authorities.