Electronic signature

The eIDAS regulation gives electronic signatures legal recognition throughout the EU and defines three levels. A simple electronic signature is any electronic data that expresses agreement, for example a typed name or a tick box. An advanced signature is uniquely linked to the signatory and detects later changes. A qualified signature adds a certificate from a supervised trust service provider and a qualified device.

For everyday accounting the simple and advanced levels are enough: contracts, approvals and invoices are valid without a qualified signature in most cases. Invoices do not need to be signed at all under EU VAT rules, but a signature or seal is one of the accepted ways to prove the authenticity and integrity of an archived e-invoice. Some national e-invoicing systems require a qualified seal on files sent to the platform.