The power of attorney
The digital EU power of attorney
What the digital EU power of attorney under Directive (EU) 2025/25 is, who can use it, and where the rules stand.
The digital EU power of attorney is a template-based, digital-only instrument, created by Directive (EU) 2025/25, that lets a company authorise a person to represent it in cross-border company-law procedures in another Member State — and that the other Member State must accept as evidence of that authority. It exists in law today, but it is not yet usable in practice: Member States apply the rules from 31 July 2028 [Directive (EU) 2025/25, Art. 4(2)].
Who this page is for
Companies operating across EU borders, the notaries and registers who will verify these instruments, relying parties deciding whether to accept one, and anyone building software that has to handle organisational authority. If you want the instrument itself taken apart article by article, see Directive (EU) 2025/25. If you want the misconceptions cleared first, see What it is not.
What the law says
The digital EU power of attorney is created by a new Article 16c, inserted into Directive (EU) 2017/1132 by Article 2 of Directive (EU) 2025/25 [Directive (EU) 2025/25, Art. 2]. Its four paragraphs do the following.
Scope and purpose. Member States must ensure that companies listed in Annexes II and IIB of Directive (EU) 2017/1132 can use a template digital EU power of attorney "to authorise a person to represent the company" in procedures within the scope of that Directive in another Member State — "in particular the formation of companies, the registration or closure of branches, and cross-border conversions, mergers and divisions" [Directive (EU) 2025/25, Art. 16c(1) of Dir. (EU) 2017/1132 as inserted].
National law governs the granting. The power of attorney "shall be drawn up, amended or revoked in accordance with national requirements". Those national requirements must at least include verification — by courts, notaries or other competent authorities — of the identity, legal capacity, and authority to represent the company of the person granting, amending or revoking it [Directive (EU) 2025/25, Art. 16c(1), second subpara.].
Authentication and the wallet. Member States must ensure the instrument is authenticated by trust services under Regulation (EU) No 910/2014 [Regulation (EU) No 910/2014 (eIDAS)], and that its granting, amendment or revocation "is compatible for use with the European Digital Identity Wallet" under Regulation (EU) 2024/1183 [Regulation (EU) 2024/1183 (eIDAS 2)]. The recitals add that it should meet the requirements on electronic attestation of attributes in that Regulation and the technical specifications of the wallet [Directive (EU) 2025/25, recital 27].
Acceptance as evidence. The digital EU power of attorney "shall be accepted as evidence of the authorised person's entitlement to represent the company as specified in the document" [Directive (EU) 2025/25, Art. 16c(2)].
Optional filing with a register. Member States may require the power of attorney — and any amendment or revocation of it — to be filed with a register. If they do, fees for access to the information are capped at administrative costs [Directive (EU) 2025/25, Art. 16c(3)].
A common template, from the Commission. The Commission must establish the template by implementing act, including at least data fields for the scope of representation, the person authorised, and the type of representation, and publish it on the European e-Justice Portal in all official EU languages [Directive (EU) 2025/25, Art. 16c(4) and Art. 24(2)(e)]. Those implementing acts are due by 31 July 2026 [Directive (EU) 2025/25, Art. 24(2), closing subpara.].
No apostille. The digital EU power of attorney is exempt from all forms of legalisation and any similar formality [Directive (EU) 2025/25, Art. 16d(2)].
What the law does not say
It does not replace national powers of attorney: it is "without prejudice to national rules on legal and statutory representation or any other types of powers of attorney" [Directive (EU) 2025/25, recital 28]. It does not make the instrument mandatory for companies — companies "can use" the template; nothing obliges them to. It does not extend beyond the scope of Directive (EU) 2017/1132: this is a company-law instrument for company-law procedures, not a general-purpose mandate for banking, tax, or anything else. The full list of things it is not is its own page.
Dates that matter
| Date | What happens | Basis |
|---|---|---|
| 10 January 2025 | Directive (EU) 2025/25 published in the OJ | OJ L, 2025/25 |
| 30 January 2025 | Entry into force (20th day after publication) | Art. 5 |
| 31 July 2026 | Deadline for Commission implementing acts, including the PoA template | Art. 24(2) of Dir. (EU) 2017/1132 as inserted |
| 31 July 2027 | Member States must have adopted and published transposing measures | Art. 4(1) |
| 31 July 2028 | Member States apply the measures | Art. 4(2) |
| 31 July 2032 | Commission evaluation report, covering practical experience with the PoA | Art. 3(1)–(2) |
Common confusions
"It's an EUDI wallet credential." Not exactly. The law requires compatibility with the wallet and the recitals point at the attestation-of-attributes machinery, but the instrument is created by company law, drawn up under national requirements, and authenticated by eIDAS trust services. The wallet is the intended carrier, not the source of validity.
"It works everywhere for everything." It is accepted as evidence of authority for procedures within the scope of Directive (EU) 2017/1132 — company formations, branches, cross-border conversions, mergers and divisions — not as a universal proxy instrument.
"I can get one now." No. The Commission template is due by 31 July 2026 and Member States apply the rules from 31 July 2028. Anyone selling you a "digital EU power of attorney" today is selling something else.
Sources
- Law Directive (EU) 2025/25 of the European Parliament and of the Council of 19 December 2024 amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law (OJ L, 2025/25, 10.1.2025). http://data.europa.eu/eli/dir/2025/25/oj. Retrieved 2026-08-27.
- Law Regulation (EU) 2024/1183 of the European Parliament and of the Council of 11 April 2024 amending Regulation (EU) No 910/2014 as regards establishing the European Digital Identity Framework (OJ L, 2024/1183, 30.4.2024). http://data.europa.eu/eli/reg/2024/1183/oj. Retrieved 2026-08-27.
- Law Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73). http://data.europa.eu/eli/reg/2014/910/oj. Retrieved 2026-08-27.
Cite this page
Rob Prime, “The digital EU power of attorney”, EUDIPOA, published 2026-08-27, last verified against its sources 2026-08-27, https://eudipoa.com/poa.
Better still, cite the instruments themselves — the Sources list below gives each one’s ELI, the EU’s permanent identifier for legislation. This page is a guide to the law, not the law.
Changelog
- 2026-08-27 — First published, written against the full text of Directive (EU) 2025/25 fetched from EUR-Lex on 2026-08-27.