Clarification of legislation in the field of ETS

Use of e-signature by individual entrepreneurs

One of the most common questions regarding the practical use of e-signature today is the question of its use by individual entrepreneurs.

Please note that users of e-trust services are signatories, creators of e-seals, senders and recipients of e-data, other natural and legal entities who receive e-trust services from providers of such services.

The Law of Ukraine "On electronic trust services" (hereinafter - the Law) defines a signatory as a natural person who creates an e-signature.

It should be noted that the Law establishes the procedure for identification of natural persons and representatives of legal entities during the formation of qualified certificates.

Qualified certificates must contain, in particular, identification data that uniquely identify the user of e-trust services, including surname, first name, patronymic (if available) of the signatory and a unique entry number in the Unified State Demographic Register or the registration number of the taxpayer's registration card, or the series and number of the passport (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's registration card, have notified the relevant tax authority about this and have a note in the passport about the right to make payments by passport series and number).

At the same time, qualified certificates may contain other identification data of individuals or legal entities, as well as optional additional special attributes that should not affect the technological compatibility and recognition of qualified e-signatures.

However, laws of Ukraine may establish the features of e-identification in certain spheres of social relations.

Therefore, since the Law does not separately distinguish such a category of users of e-trust services as an individual entrepreneur, we consider that such a person can use the natural person e-signature for e-identification and as a signature.