Attestation Rulebook: eu-poa

Organisation: webuild-consortium

  • Template version: 1.1, 08-04-2026

Attestation Rulebook for attestations of type EU Power of Attorney (EU PoA)

Version Date Description
0.1 09-04-2026 Initial Draft based on the EUDI/WE BUILD rulebook template and EU PoA description

Feedback: Main feedback channel: GitHub issues

1 Introduction

1.1 Document scope and purpose

This attestation represents a legally valid Power of Attorney (EU PoA) issued within the European Union. It embodies:

  • The identification of a principal (natural person acting on behalf of a legal entity)
  • The identification and registration details of the company
  • The designation of an attorney (delegate)
  • The defined scope of representation
  • The validity period
  • The applicable law
  • The signing details
  • A reference to the EU Company Certificate (EUCC) if applicable

This attestation enables a relying party to verify that an attorney (delegate) has been granted specific powers of representation by a principal acting on behalf of a legal entity. The specific powers are limited to 6: the formation of companies; changes to the instrument of constitution of companies and the statutes if contained in a separate instrument; registration and closure of branches of the company; all legal transactions regarding cross-border conversions involving the company; all legal transactions regarding cross-border mergers involving the company; and all legal transactions regarding cross-border divisions involving the company. The EU PoA complements the EU Company Certificate (EUCC) by providing granular delegation information beyond the company's registered legal representatives.

1.2 Document structure

  • Chapter 2, Attestation attributes and metadata in an encoding-independent manner.
  • Chapter 3, Attestation attributes for the specific encoding [SD-JWT VC].
  • Chapter 4, Attestation usage.
  • Chapter 5, Trust anchors
  • Chapter 6, Revocation mechanisms
  • Chapter 7, Compliance information

1.3 Keywords

This document uses the capitalised keywords 'SHALL', 'SHOULD' and 'MAY' as specified in [RFC 2119], i.e. to indicate requirements, recommendations and options specified in this document.

In addition, 'must' (non-capitalised) is used to indicate an external constraint, i.e. a requirement that is not mandated by this document, but, for instance, by an external document. The word 'can' indicates a capability, whereas other words, such as 'will', and 'is' or 'are' are intended as statements of fact.

1.4 Terminology

This document uses terminology specified in Regulation (EU) 2024/1183.

In addition to the attributes definition necessary to understand the data schema, it is important to understand:

Term Definition in WE BUILD Context
Principal A natural person who acts on behalf of a legal entity and grants authority to an attorney (delegate) through a Power of Attorney.
Attorney (Delegate) A natural person designated by the principal to act on behalf of the legal entity within the defined scope of representation.
Power of Attorney A legal instrument by which one person (the principal) authorises another person (the attorney) to act on their behalf in specified legal or business matters.
Scope of Representation The defined set of powers and authorities granted to the attorney under the Power of Attorney.

2 Attestation attributes and metadata

This section is used for defining all attributes that an attestation of the defined type may contain. In this section the attributes SHALL be defined in an encoding-independent manner (see ARB_06 in [Topic 12]). Each attribute can be mandatory, optional, or conditional, and it SHALL be specified in the corresponding section (see ARB_09 in [Topic 12]).

When attributes are defined, referring to attributes that already exist in a catalogue of attestation attributes SHOULD be considered (see ARB_07 in [Topic 12]).

2.1 Introduction

The EU Power of Attorney attestation SHALL be represented as a single flat object.

The attestation attributes are defined in the sections below. The attribute identifiers SHALL be used in requests and responses. There SHALL be at most one attribute with the same attribute identifier in each attestation.

The optionality column specifies whether the presence of the attribute in an attestation is mandatory (M) or optional (O).

NOTE: If an attribute is indicated as mandatory, this solely means that the Issuer SHALL ensure that this element is present in the attestation. It does not imply that a Relying Party is required to request such an attribute when interacting with the Wallet Instance. Neither does it imply that the User cannot refuse to release a mandatory attribute if requested.

The encoding format column indicates how the data elements SHALL be encoded, using the CDDL representation types defined in [RFC 8610].

2.2 Mandatory attributes

Data Identifier Semantic Reference Definition Data type Example value
attestation_legal_category TBD One of EAA, Pub-EAA or QEAA string QEAA
date_of_execution TBD Date the PoA was executed string (date) 2026-01-15
euid_reference TBD EUID reference string NLNHR.12345678
principal_full_name TBD Legal full name of the principal string Frouke Janssen
principal_date_of_birth TBD Date of birth of the principal string (date) 1980-03-22
company_statutory_full_name TBD Registered legal name of the company string FictiveCo B.V.
company_business_register_name TBD Name of the business register string Kamer van Koophandel
company_jurisdiction TBD Country of incorporation string NL
attorney_full_name TBD Legal full name of the attorney string Maria Schmidt
scope_of_representation_powers TBD Granted powers array<string> ["The formation of companies", "Registration and closure of branches of the Company"]
validity_period_valid_from TBD Start date of validity string (date) 2026-01-15
validity_period_valid_until TBD End date of validity string (date) 2027-01-15
applicable_law_jurisdiction TBD Governing Member State law string NL
signing_place TBD Place of signing string Hardenberg
signing_date TBD Date of signing string (date) 2026-01-15

2.3 Optional attributes

Data Identifier Semantic Reference Definition Data type Example value
principal_identification_document_kind TBD Type of ID document of the principal string passport
principal_identification_document_number TBD ID document number of the principal string NZ1234567
principal_place_of_birth TBD Place of birth of the principal string Utrecht
principal_full_address TBD Residential address of the principal string Herengracht 100, 1015 AA Amsterdam, Netherlands
company_business_register_location TBD Location of the business register string The Hague
company_kind_of_legal_entity TBD Legal form (e.g. GmbH, SARL, SA) string B.V.
company_registered_office TBD Registered office address string Keizersgracht 200, 1016 DW Amsterdam, Netherlands
attorney_date_of_birth TBD Date of birth of the attorney string (date) 1985-07-10
attorney_identification_document_kind TBD Type of ID document of the attorney string national_id_card
attorney_identification_document_number TBD ID document number of the attorney string DE9876543
attorney_place_of_birth TBD Place of birth of the attorney string Groningen
attorney_full_address TBD Residential address of the attorney string Friesestraatweg 3157, 7772CP Groningen, Netherlands
scope_of_representation_power_of_substitution TBD Whether substitution is allowed string not_allowed

2.4 Conditional attributes

No conditional attributes are defined for this attestation.

2.5 Mandatory metadata

Data Identifier Semantic Reference Definition Data type Example value
expiry_date TBD Date (and if possible time) when the attestation will expire. Does not need to be an attribute and can be covered by credential format metadata, such as for example the "exp" field on the SD-JWT format (TBD if we can remove this attribute and use the "exp" field only). date 2027-01-15
issuing_authority TBD Name of the administrative authority that issued the EU PoA, or the ISO 3166 alpha-2 country code of the respective Member State if there is no separate authority entitled to issue the EU PoA. string Kamer van Koophandel
issuing_country TBD Alpha-2 country code, as specified in ISO 3166-1, of the country or territory of the provider of the attestation. string NL

2.6 Optional metadata

Data Identifier Semantic Reference Definition Data type Example value
location_status TBD The location of validity status information where the providers revoke attestations. This attribute is required when the validity time period of the attestation exceeds 24 hours. string https://issuer.example.com/status/1
trust_anchor TBD This attribute indicates at least the URL at which a machine-readable version of the trust anchor to be used for verifying the EU PoA can be found or looked up. string https://issuer.example.com/trust-anchor

2.7 Conditional metadata

No conditional metadata are defined for this attestation.

2.8 Code lists

Field name Allowed values Meaning Source / vocabulary Notes / extensibility
principal_identification_document_kind / attorney_identification_document_kind passport, national_id_card, residence_permit, driving_license Type of identification document presented by the principal or attorney EU PoA attestation definition
scope_of_representation_power_of_substitution allowed, not_allowed, limited Whether the attorney may delegate the granted powers to a third party EU PoA attestation definition If limited, additional limitation details MUST be included in scope_of_representation_powers
scope_of_representation_powers The formation of companies, Changes to the instrument of constitution of companies and the statutes if contained in a separate instrument, Registration and closure of branches of the Company, All legal transactions regarding cross-border conversions involving the Company, All legal transactions regarding cross border mergers involving the Company, All legal transactions regarding cross border divisions involving the Company The specific powers granted to the attorney EU PoA attestation definition

2.9 Integrity rules

Rule ID Rule statement Why it exists Where enforced Verifier / issuer behavior on failure
IR-01 validity_period_valid_until MUST be later than validity_period_valid_from. Prevents nonsensical validity periods where the PoA would expire before it becomes effective. Issuer business rules, schema validation, and verifier business validation. Issuer SHALL reject the PoA; verifier SHALL treat the attestation as invalid.
IR-02 date_of_execution MUST be equal to or earlier than validity_period_valid_from. Ensures the PoA was executed before or on the date it becomes effective. A PoA cannot take effect before it was executed. Issuer business rules, schema validation, and verifier business validation. Issuer SHALL reject the PoA; verifier SHALL treat the attestation as invalid.
IR-03 The principal must have legal authority to act on behalf of the company. Prevents invalid delegation chains where a person without authority grants powers to an attorney. Issuer business rules (verified during issuance). Issuer SHALL reject issuance if principal authority cannot be established.
IR-04 If scope_of_representation_power_of_substitution = limited, additional limitation details MUST be included in scope_of_representation_powers. Ensures that when substitution is restricted, the exact limitations are clearly specified and verifiable. Issuer business rules and schema validation. Issuer SHALL reject the PoA if limitation details are missing; verifier SHALL treat the scope as ambiguous and request clarification.

3 Attestation encoding

3.1 ISO/IEC 18013-5-compliant encoding

ISO/IEC 18013-5 (also called mdoc) is not currently included in this rulebook. Should a use case arise that requires offline proximity presentation for the EU PoA, support for this standard may be added in a future version.

3.2 SD-JWT VC-based encoding

The EU PoA attestation uses the SD-JWT VC format to allow for selective disclosure of PoA attributes.

Verifiable Credential Type (vct): uri:eu.eudi.eu-poa.1

Data Identifier Attribute identifier Encoding format Reference/Notes Disclosable
attestation_legal_category attestation_legal_category string One of EAA, Pub-EAA, QEAA as defined by eIDAS 2 MUST NOT
issuing_authority iss string RFC 7519 / Section 2.5 MUST NOT
expiry_date exp number RFC 7519 / Section 2.5 (Unix timestamp) MUST NOT
issuing_country issuing_country string ISO 3166-1 alpha-2 MUST NOT
date_of_execution date_of_execution string ISO 8601 (YYYY-MM-DD) MUST
euid_reference euid_reference string EUID MUST
principal_full_name principal_full_name string MUST
principal_date_of_birth principal_date_of_birth string ISO 8601 (YYYY-MM-DD) MUST
principal_identification_document_kind principal_identification_document_kind string See code list in Section 2.8 MUST
principal_identification_document_number principal_identification_document_number string MUST
principal_place_of_birth principal_place_of_birth string MUST
principal_full_address principal_full_address string MUST
company_statutory_full_name company_statutory_full_name string MUST
company_business_register_name company_business_register_name string MUST
company_business_register_location company_business_register_location string MUST
company_kind_of_legal_entity company_kind_of_legal_entity string MUST
company_jurisdiction company_jurisdiction string ISO 3166-1 alpha-2 MUST
company_registered_office company_registered_office string MUST
attorney_full_name attorney_full_name string MUST
attorney_date_of_birth attorney_date_of_birth string ISO 8601 (YYYY-MM-DD) MUST
attorney_identification_document_kind attorney_identification_document_kind string See code list in Section 2.8 MUST
attorney_identification_document_number attorney_identification_document_number string MUST
attorney_place_of_birth attorney_place_of_birth string MUST
attorney_full_address attorney_full_address string MUST
scope_of_representation_powers scope_of_representation_powers array<string> See code list in Section 2.8 MUST
scope_of_representation_power_of_substitution scope_of_representation_power_of_substitution string See code list in Section 2.8 MUST
validity_period_valid_from validity_period_valid_from string ISO 8601 (YYYY-MM-DD) MUST NOT
validity_period_valid_until validity_period_valid_until string ISO 8601 (YYYY-MM-DD) MUST NOT
applicable_law_jurisdiction applicable_law_jurisdiction string ISO 3166-1 alpha-2 MUST
signing_place signing_place string MUST
signing_date signing_date string ISO 8601 (YYYY-MM-DD) MUST

#TODO: Provide an example of the issued SD-JWT (in Base64 encoding).

4 Attestation usage

#TODO: Briefly describe the primary use cases or scenarios for which this attestation type is intended.

5 Trust anchors

#TODO

Mechanisms for the provision of a trust anchor that SHALL be used for the verification of an attestation SHALL be defined in this section.

It is noted that the ARF specifies the following for QEAAs and Pub-EAAs

To do this for [...] QEAAs the Relying Party Instance uses a trust anchor of the Provider obtained from a Trusted List. Note that the PID Provider or QEAA Provider may use an intermediate signing certificate to sign the PID or attestation and use the trust anchor to sign the signing certificate, instead of signing the PID or attestation directly with the trust anchor.

For PuB-EAAs, the Relying Party Instance verifies a PuB-EAA by first verifying the signature of the PuB-EAA Provider over the PuB-EAA, using the PuB-EAA Provider certificate issued by a QTSP. Subsequently, the Relying Party Instance verifies the signature over this certificate, using the corresponding trust anchor from the QTSP Trusted List. Note that both the PuB-EAA Provider and the QTSP may use an intermediate signing certificate. All other things being equal, the verification of a PuB-EAA will therefore involve one or more extra certificates, compared to the verification of a PID or QEAA.

6 Revocation

#TODO

(Refer to [Topic 7] of the ARF for a list of High-Level Requirements related to Revocation)

In this section information about the revocation mechanism used SHALL be defined.

For PID, QEAA, or PuB-EAA it SHALL be defined whether only short-lived attestations will be used, having a validity period of 24 hours or less, such that revocation will never be necessary, or that the attestations are revocable.

For revocable attestations it SHALL be defined which of the following methods must be implemented:

  • Use an Attestation Status List mechanism.
  • Use an Attestation Revocation List mechanism.

7 Compliance

#TODO

8 References

Item Reference Standard name/details
[European Digital Identity Regulation] 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
[ISO/IEC 18013-5] ISO/IEC 18013-5, Personal identification --- ISO-compliant driving licence - Part 5: Mobile driving licence (mDL) application, First edition, 2021-09
[RFC 3339] RFC 3339 - Date and Time on the Internet: Timestamps, G. Klyne et al., July 2002
[RFC 8610] RFC 8610 - Concise Data Definition Language (CDDL): A Notational Convention to Express Concise Binary Object Representation (CBOR) and JSON Data Structures, H. Birkholz et al., June 2019
[RFC 8943] RFC 8943 - Concise Binary Object Representation (CBOR) Tags for Date, M. Jones et al., November 2020
[RFC 8949] RFC 8949 - Concise Binary Object Representation (CBOR), C. Bormann et al., December 2020
[SD-JWT VC] SD-JWT-based Verifiable Credentials (SD-JWT VC). Available: https://datatracker.ietf.org/doc/draft-ietf-oauth-sd-jwt-vc/, version draft-ietf-oauth-sd-jwt-vc-09
[Topic 7] ARF Annex 2 - Topic 7 - Attestation revocation and revocation checking Available: https://eu-digital-identity-wallet.github.io/eudi-doc-architecture-and-reference-framework/latest/annexes/annex-2/annex-2-high-level-requirements/#a237-topic-7-attestation-revocation-and-revocation-checking
[Topic 12] ARF Annex 2 - Topic 12 - Attestation Rulebooks, Available: https://eu-digital-identity-wallet.github.io/eudi-doc-architecture-and-reference-framework/latest/annexes/annex-2/annex-2-high-level-requirements/#a2312-topic-12-attestation-rulebooks