{"id":744850,"date":"2026-05-27T12:30:09","date_gmt":"2026-05-27T09:30:09","guid":{"rendered":"https:\/\/eba.com.ua\/?p=744850"},"modified":"2026-05-28T21:14:53","modified_gmt":"2026-05-28T18:14:53","slug":"chy-mozhna-vykorystovuvaty-prosti-elektronni-pidpysy-v-zovnishnoekonomichnij-diyalnosti","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/chy-mozhna-vykorystovuvaty-prosti-elektronni-pidpysy-v-zovnishnoekonomichnij-diyalnosti\/","title":{"rendered":"[:ua]\u0427\u0438 \u043c\u043e\u0436\u043d\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u043f\u0440\u043e\u0441\u0442\u0456 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u0456\u0434\u043f\u0438\u0441\u0438 \u0432 \u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456\u0439 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456?\u00a0\u00a0[:en]Can simple electronic signatures be used in foreign trade activities?[:]"},"content":{"rendered":"

<\/p>\n

The European Business Association<\/span><\/span>, through its Grain and Oilseed Committee<\/a> and with the support of the Committee\u2019s legal partner First Chair Legal<\/a>, has received confirmation from five key public authorities that a Ukrainian company and a non-resident company may use a simple electronic signature (SES), generated via electronic document management platforms (such as DocuSign, HelloSign, Adobe Sign), to sign foreign trade contracts, primary accounting documents, and settlement documents. Such documents are recognised as valid for customs clearance, accounting, and tax purposes, provided that the requirements for the use of SES are met.<\/em><\/p>\n

Why is this important for business?<\/strong><\/p>\n

Ukrainian companies working with foreign partners have long faced a systemic limitation \u2014 the inability to effectively use electronic signatures in cross-border document exchange. The use of a qualified electronic signature (QES), which carries a legal presumption equivalent to a handwritten signature, is often impractical (an authorised representative of a foreign company would need to obtain a QES from a qualified trust service provider included in the trust lists of Ukraine, the EU, or the EFTA).<\/p>\n

As a result, exporters and importers are forced to exchange paper originals with handwritten signatures. One signing cycle takes at least 5\u201310 working days, which slows down contract execution, increases document logistics costs, and creates risks of loss of originals. For companies handling dozens of shipments per year, this leads to significant cumulative time losses.<\/p>\n

A logical question raised by business has been whether a simple electronic signature can be used instead of a QES \u2014 for example, signatures generated via DocuSign, Adobe Sign, HelloSign, and similar platforms \u2014 and whether such documents will be recognised for customs, accounting, and tax purposes.<\/p>\n

Ukrainian legislation does not provide a direct prohibition on the use of a simple electronic signature for foreign trade documents, provided certain requirements are met, including prior agreement between the parties on the procedure for using such a signature.<\/p>\n

From May 2025 to February 2026, the Association submitted requests to five key authorities: the Ministry of Economy, Environment and Agriculture of Ukraine, the Ministry of Digital Transformation, the National Bank of Ukraine, the State Tax Service, and the State Customs Service. Each authority responded within its competence \u2014 from general regulation of electronic signatures to specific issues of customs clearance and tax accounting.<\/p>\n

What has been confirmed for business?<\/strong><\/p>\n

The consolidated position of the five authorities provides the following legal clarity for business:<\/p>\n

    \n
  1. Principle of permissibility<\/strong> \u2014 there is no prohibition on using SES via DocuSign or similar services for foreign trade documents.<\/li>\n
  2. Customs clearance<\/strong> \u2014 the State Customs Service sees no grounds for refusal when documents with SES are submitted as annexes to customs declarations (copies submitted to customs authorities must be certified with a QES).<\/li>\n
  3. Electronic form of foreign trade contracts<\/strong> \u2014 the Ministry of Economy confirmed that such contracts are valid, and no additional requirements apply to SES.<\/li>\n
  4. Primary documents<\/strong> \u2014 the Ministry of Digital Transformation and the State Tax Service confirmed no restrictions for accounting and tax purposes.<\/li>\n<\/ol>\n

    Are there still \u201cgrey areas\u201d?<\/strong><\/p>\n

    Although the responses of public authorities have created a workable framework, several issues remain:<\/p>\n