FAQ - Signatur

For qualified trust services, the recognition of third-country trust services for electronic signatures or seals is based on Art. 14 of the eIDAS Regulation and, for non-qualified trust services, on Art. 25(1) and Art. 35(1) of the Regulation. In the absence of any legal specifications it is unclear, however, whether electronic signatures or seals based on such a trust service can be recognised as advanced electronic signatures or seals.

Whether the requirements for advanced electronic signatures or seals are met, might under certain conditions be determined based on the policy statement of the particular trust service (e.g. the certificate policy and the certification practice statement).

Yet, in the final instance only taxation authorities can decide whether invoices that are electronically signed based on third-country trust services are admissible.

Further information can be found by following these links:

• Electronic transmission of invoices