Concept Definition
What is an electronic seal?
An electronic seal is a cryptographic mechanism under the eIDAS Regulation that allows a legal entity (rather than an individual) to authenticate and protect the integrity of electronic documents. Qualified Electronic Seals have the same legal standing across the EU as organizational authentication and are used in e-invoicing for automated batch signing.
What is the difference between an electronic seal and a digital signature?
Both use asymmetric cryptography to protect document integrity, but differ in the holder:
- Digital signature: Associated with a natural person. Implies individual accountability.
- Electronic seal: Associated with a legal entity. Used for automated processes not requiring individual sign-off.
- Qualified seal: Issued with a Qualified Certificate. Legally recognized across the EU. Rebuttable presumption of integrity.
Frequently Asked Questions
- When should an electronic seal be used on invoices?
- Electronic seals are appropriate for automated invoice generation where no individual human sign-off occurs. They prove the invoice originated from the registered legal entity and has not been altered, satisfying the authenticity and integrity requirements of the EU VAT Directive.
- Does Peppol require electronic seals?
- Peppol uses transport-level security (AS4 with mutual TLS and certificates) rather than document-level electronic seals. The Peppol Access Point's certificate provides sender identity assurance. Document-level seals are optional in Peppol.