eIDAS

What it means

eIDAS is the EU regulation on electronic identification and trust services. It covers the electronic signature, the seal, the qualified timestamp and registered delivery, and forbids denying them legal effect merely because they are electronic.

It distinguishes three levels of signature: simple, advanced and qualified. Only a qualified electronic signature carries the same effect across the EU as a handwritten one; the other two levels weigh less in evidence.

eIDAS separates a signature from a seal. An electronic signature belongs to a natural person and expresses their will; an electronic seal belongs to a legal person and confirms the origin and integrity of a document, such as invoices issued in bulk. A seal therefore does not replace the director’s signature where a specific person’s expression of will is required.

How it works in practice

In Slovakia the qualified certificate normally sits on the chip of the identity card and is unlocked with a personal security code. It signs filings into the official e-mailbox, applications to the commercial register and returns on the Financial Administration portal.

Trust service providers are supervised by the National Security Authority, which keeps the Slovak trusted list; recognition of a qualified signature issued in another member state follows from the Regulation itself, the lists serving to verify the certificate. Bank identity is spreading as well, but it does not replace a qualified signature.

Companies that send many documents use a qualified electronic seal so that no person has to sign each invoice. It is one way of assuring the authenticity of origin and integrity of an electronic invoice, but not the only one: for an ordinary PDF a reliable check linking the invoice to the order and delivery is also enough.

What to watch out for

The certificate on the identity card has its own validity, shorter than the card, and it lapses quietly. A company finds out on filing day, renewal needs a card reader and time, and the late return brings a penalty.

A signature is valid only in the form in which it was created. When a signed document is printed and scanned, or a signed PDF is re-saved in another program, the signature is lost and only its image remains. For filings to the commercial register and for contracts, the original signed file is archived, not a copy.