How can documents be signed: types of signatures
According to Art. 3 points 10-12 of the Regulation (EU) No 910/2014 of the European Parliament and of the Council (eIDAS) we distinguish three types of electronic:
- signatures:
- simple electronic signature,
- advanced electronic signature,
qualified electronic signature.
1. “Simple” electronic signature. A simple signature is “data in electronic form which are attached to or logically associated with other electronic data and which are used by the signatory as a signature.” Simply put, these are a name and surname written online.
Examples:
- email messages signed with a name and surname, SMS, social media posts,
- submitting comments, asking questions, making proposals during work activities,
- signing correspondence in private matters.
A simple signature can be used to sign documents, but it does not have the same legal power as a handwritten signature. However, it is not entirely insignificant – it can, for example, be admissible as evidence in court proceedings.
A “simple” electronic signature cannot be used to sign documents during data migration to the e-File.
2. Advanced electronic signature
An advanced electronic signature is a signature that:
- is uniquely linked to a specific person,
- enables identification of the signatory,
- is created using data for creating an “electronic signature” which the signatory can use under their sole control with a high level of certainty,
- is linked to the signed statement in such a way that any subsequent change is detectable.
One type of advanced electronic signature is the trusted profile. It allows signing documents in contacts with public administration authorities.
The trusted profile is a free tool that allows you to conveniently handle many matters online. You can create a trusted profile:
➢ Using electronic banking. A list of banks where you can register for a trusted profile can be found here. A trusted profile can also be created using an account in the Envelo Polish Post system.
➢ Using an ID card with an electronic layer and an NFC reader.
➢ Using a qualified electronic signature. You will read about this type of signature later in the article.
➢ At a confirmation point after submitting an application to create a trusted profile on ePUAP or the trusted profile website Addresses of confirmation points can be found here.
➢ A temporary trusted profile can also be confirmed during a video call with an official.
Thanks to the trusted profile, you can use services of government portals such as ePUAP, ZUS, GEIDG and services biznes.gov.pl and obywatel.gov.pl
Another way to use an advanced electronic signature is cooperation with a trusted service provider– that is, using a so-called “trusted third party.” Thanks to this, in doubtful or difficult-to-resolve situations, the trusted third party can intervene and help clarify doubts.
In ordinary business relations, an advanced electronic signature is sufficient – provided that the signing parties agree to it. Based on the eIDAS regulation, it can be used to sign contracts throughout the European Union.
With an advanced electronic signature cannot be used to sign documents during data migration to the e-File.
3. Qualified electronic signature (commonly called electronic signature)
This is an electronic signature that can be made using a special card (token). A qualified signature can be purchased from certified providers The price of the signature depends on several factors, such as the validity period.
The signature usually consists of:
- A special card with a qualified certificate.
- A reader connected to a computer.
- Software that must be installed.
Qualified electronic signature can be successfully used in contacts with offices and public administration institutions. With a qualified signature, you can, for example:
- submit applications, financial statements, and declarations in the Płatnik system, at the Tax Office, in PUE ZUS, in the National Court Register (KRS),
- register and identify contractors participating in tenders,
- conclude contracts and participate in electronic tenders,
- conclude civil law contracts,
- confirm identity in contact with offices,
- send invoices electronically,
- transmit data to tax authorities in the form of JPK,
- send information about financial transactions to GIF,
- send Uniform European Procurement Documents (abbreviated JEDZ),
- sign employee files concerning employees and contractors.
With a qualified electronic signature you can sign documents during data migration to the e-File.
Data signed with a qualified electronic signature are equivalent in terms of legal effects to documents bearing handwritten signatures.
How to obtain a qualified electronic signature?
- You must submit an application for a signature at a qualified certification authority.
- Confirm your identity using an ID card.
- After identity verification and completing formalities, you will receive qualified certificate, which will confirm every document you sign.
Thinking about choosing an electronic signature? We provide electronic signature software that allows you to sign documents directly from the SAP system – check us out!
With the next post you will learn, in what format to store scan reproductions in the e-File.
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