Documents
Electronic timestamp
A trust service that proves a document existed in a given form at a given time. Qualified timestamps carry a legal presumption of accuracy.
What Electronic timestamp means
An electronic timestamp binds a document, or more precisely its hash, to a date and time issued by a timestamping authority. Anyone can later verify that the document has not been changed since that moment. Under eIDAS a qualified timestamp, issued by a qualified trust service provider, enjoys a presumption of accuracy of the time and of the integrity of the data.
Timestamps are used to renew the validity of signatures whose certificates expire, to prove when a document was archived, and to show that an invoice or a record was not altered after the fact. Several certified invoicing regimes, including the Spanish Verifactu rules, rely on the same principle by chaining records with hashes and time data. In digital bookkeeping a timestamp is an inexpensive way to strengthen the audit trail of archived documents.
Related terms
This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.
Kontevia applies these rules for you
Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.
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