A business entity may use two digital signatures from different qualified electronic signature service providers simultaneously to sign electronic documents via the Electronic Cabinet

            In accordance with the first to third sub-paragraphs of paragraph 42.6 of Article 42 of the Tax Code of Ukraine dated 2 December 2010 No. 2755-VI, as amended and supplemented (hereinafter – the Tax Code) it is stipulated that electronic document circulation between the taxpayer and the controlling authority shall be carried out in accordance with the TCU, the Laws of Ukraine No. 851-IV of 22 May 2003 ‘On Electronic Documents and Electronic Document Circulation’ as amended and supplemented (hereinafter – Law No. 851) and of 5 October 2017 No. 2155-VIII “On Electronic Trust Services”, as amended and supplemented (hereinafter – Law No. 2155), without the conclusion of a relevant agreement.

The head of the taxpayer determines and amends the list of the taxpayer’s authorised persons who are granted the right to sign, submit and receive documents and information via the electronic office on behalf of the taxpayer, and defines their powers.

The taxpayer becomes a participant in electronic document circulation upon sending the first electronic document in the prescribed format to the controlling authority in compliance with the requirements of Laws of Ukraine No. 851 and No. 2155.

Paragraphs 1 and 2 of Section 2 of the Procedure for the Exchange of Electronic Documents with Tax Authorities, approved by Order of the Ministry of Finance of Ukraine No. 557 of 6 June 2017, as amended and supplemented (hereinafter – Procedure No. 557), specifically, it is stipulated that the author (payer) shall create electronic documents within the time limits and in accordance with the procedure established by law for the relevant documents in electronic and paper form, indicating all mandatory details and using a qualified electronic signature or seal, in accordance with Procedure No. 557.

The creation of an electronic document is completed by affixing to it the qualified electronic signature (hereinafter – QES) of the signatory (signatories) and the seal (if available).

In accordance with paragraph 3 of Section III of Order No. 557, in order to grant the right to sign electronic documents to other persons to whom the right to sign has been delegated, the author shall notify the supervisory authority with which the author is registered, by sending a notification regarding the QES (hereinafter – the Notification) in electronic form in accordance with the template set out in Annex 2 to Order No. 557.

The Notification shall contain information about the signatory (signatories) to whom the right to sign electronic documents is granted. The QESs of all persons included in the Notice shall be affixed to the completed Notice first, in the order in which they were entered into the Notice, followed by the QES of the head and, lastly, the seal (if any) (first paragraph of clause 4 of Section III of Order No. 557).

Thus, a business entity may simultaneously use two QESs from different qualified providers of electronic trust services if it is a participant in electronic document circulation and has provided information to the controlling authority regarding the receipt of such keys by sending a Notification.

Source: Eastern Interregional Directorate of the State Tax Service for Work with Large Taxpayers