02.04.2025
To approve the report, the board member must authenticate themselves when entering the portal, which identifies the person with the right to represent the company. The rules for approval are similar to those for digital signatures – the report must be approved by at least one board member, unless the articles of association specify different rights of representation.
If the users of a foreign authentication tool can also authenticate through eu ID and prepare the report, they can also use the electronic approval option.
However, if the report must be audited, reviewed or revised, it is still mandatory to digitally sign the report.