Title | Best Practices for handling electronic signatures and signed data for digital accounting | |
Acronym | ETSI TR 102 572 | |
Document Type | Standard | |
Committee | ETSI TECHNICAL COMMITTEE ELECTRONIC SIGNATURES AND INFRASTRUCTURES (ESI) | |
Published Year | 2007 | |
Link | https://www.etsi.org/deliver/etsi_tr/102500_102599/102572/01.01.01_60/tr_102572v010101p.pdf | |
Abstract The present document has the purpose to propose a set of practices applicable to the various security related aspects of signing fiscally relevant documents when issued and storing them for the legally required time. It is based on the results of a survey carried out on what practices are actually in place in the five most populated European Union Member States (France, Germany, Italy, Spain, UK). The present document specifically addresses trust service providers supporting signing and storage services for fiscally relevant documents, regarding business accounting for corporate entities in several European Member States. In particular it is suitable for Value Added Tax (VAT) purposes although it is applicable also to other fiscally relevant documents. The present document does not directly address requirements for accounting for individuals. The practices identified in the present document are independent of the type of document or information being protected. |