Recital 27

(27) In order to further facilitate cross-border procedures for companies and simplify and reduce formalities, such as an apostille or translation, a digital EU power of attorney should be established. The digital EU power of attorney should be based on a multilingual common European template which companies can choose to use in order to authorise a person to represent the company in specific procedures with a cross-border dimension within the scope of this Directive. That template should include at least the data fields relating to the scope of representation, the person authorised to represent the company and the type of representation. The digital EU power of attorney would be drawn up in accordance with national legal requirements. It should be accepted as evidence of the authorised person’s entitlement to represent the company. This should be without prejudice to the national rules related to formation of companies and limitations on the use of powers of attorney in general. The digital EU power of attorney should meet the requirements on electronic attestation of attributes set in Regulation (EU) 2024/1183 of the European Parliament and of the Council (12) and the technical specifications of the European Digital Identity Wallet, to ensure a common solution with increased user-friendliness. This would contribute to reducing both the administrative and financial burden for Member States by lowering the risk of developing parallel systems that are not interoperable across the Union.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.