Important update: e-signatures

Important update: e-signatures

The Tax Office has returned to the recent change in the Payroll Tax Handbook 2024 (October version) regarding electronic signatures. Contrary to earlier reports , the advanced electronic signature (AES) will continue to be permitted when signing payroll tax returns.

This means that commonly used e-signing tools, which generate an AES signature, will continue to be legally valid. A switch to the heavier qualified electronic signature (QAES) is therefore not mandatory. The Tax Office confirmed this in an update.

What does this mean for practice?

• The AES signature will continue to be permitted.
• Organizations therefore do not need to immediately adjust their current e-signing processes for payroll taxes.
• The previously announced strict distinction between signature types will be dropped.

Impact on inspections and the SNA standard

Normec VRO performs inspections within the SNA hallmark and will discuss this change in the upcoming harmonization meeting of Stichting Normering Arbeid (SNA) on June 26. We will of course keep you informed about the outcomes and possible consequences for inspections and the assessment of statements within the SNA standard.

The three types of electronic signatures explained

1. Simple electronic signature (ES)
   A simple digital signature, such as a scanned signature or a checked box. Easy to forge and legally the least strong.
2. Advanced electronic signature (AES).
   This signature has higher requirements than the ordinary variant. The signer must be identifiable and it must be clear that the signature actually comes from this person. The integrity of the document must also be guaranteed. Often this is done via a username, password, unique code or certificate.
3. Qualified electronic signature (QAES).
   This variant is deployed with a qualified device and certificate, meets the requirements of the eIDAS regulation, and is legally equivalent to a handwritten signature in all EU member states.