A facsimile is a signature that is not put with your own hand, but with the help of a special seal. From the point of view of the law, it can be used, but not always.
The legislation prescribes the possibility of using facsimiles as a copy of a signature. There are not so many cases, they are regulated by the Civil Code of the Russian Federation. An agreement on the use of a facsimile signature can be concluded by both parties to the transaction, mainly for civil transactions. True, for this it is necessary to sign additional papers, which will spell out the condition for using the facsimile. Naturally, such a document should have “living” signatures, not stamps with analogs. Also, the possibility of using facsimiles can be spelled out in the main contract.
Law violation
Agree, this is very convenient. The boss may not always be in place, and his signature can be easily put by a trusted person who has access to the seal. But in certain cases, facsimiles are not at all permissible. It will not only have no legal force, but it will also contradict the letter of the law, and therefore violate it. This applies to accounting and tax documents, in other words, all papers that are related to finance. These include payment documents, powers of attorney, which provide for financial implications. So, for example, the accounting legislation specifies the details required when filling out the document. Among them, a handwritten signature is also registered, which directly suggests the illegality of using the facsimile. In tax legislation, the use of facsimiles is also not spelled out separately. The tax authorities do not recognize the legality and the invoices signed by facsimiles. This document must be signed by the head of the organization and the accountant, and only "live". So, if the law or the parties have not provided for the use of facsimiles, in the event of legal disputes, a document signed in this way will not be considered as legal. The deal will simply be considered not concluded.
Electronic signature
The only exception when a copy of the signature can be applied is a tax return. It can be certified with an electronic signature. However, an electronic signature is a special analogue of a “live” signature. And in this case, the facsimile cannot be used anyway.
