What is an electronic digital signature (EDS) and why does an accountant need one?
Tax returns and electronic invoices are signed without paper. What an EDS is, how to keep it safe and which mistakes turn out to be costly.
To sign on paper, you need a pen. To sign an electronic document, you need an electronic digital signature, or EDS for short (in Uzbek, ERI).
What should you know about an EDS?
- An EDS confirms who signed an electronic document and that the document has not been altered after signing
- An EDS applied in the manner established by law has the same force in an electronic document as a handwritten signature
- Tax returns, electronic invoices and other electronic documents are signed with an EDS
- An EDS takes the form of a key file and a password: they must be kept secret
- An EDS has a validity period: put a renewal reminder in your calendar before it expires
- An EDS is personal: only the person it was issued to signs with it. When the director changes, decide in advance who will now sign documents and with which EDS
- If the key is lost or you suspect it has fallen into someone else's hands, have it revoked immediately
Example: what problem did Umid's EDS cause?
Umid kept his firm's EDS on the computer desktop together with a file called "password.txt". A newly hired employee, without realising it, signed several electronic invoices with that EDS. Cancelling the documents and explaining things to the counterparties took a week. After that, Umid moved the key to a separate protected device and stopped writing the password down anywhere.
Test yourself
5 questions on this topic: pick an option or reveal the answer.
What does an electronic digital signature (EDS) replace in an electronic document?
After the tax payment deadline had passed, the accountant of "Bekobod sement savdo" found an error on his own that had understated the tax in the return. Under Article 83 of the Tax Code, in which case is the company released from liability if it files an amended return?
"Mir texno" LLC is concluding an employment contract with a new employee. Under Article 127 of the Tax Code, what is the rule on the taxpayer identification number (TIN) in an employment contract?
"Andijon tola" LLC (a VAT payer) exported its products from Uzbekistan under the export customs procedure and sold them to a foreign buyer. Under the Tax Code, how does VAT apply to this turnover?
Jasur, a resident of Uzbekistan working as an employed designer, completed an order for a foreign company in 2026 and received income from a source outside Uzbekistan. Under the Tax Code, by what date must he file the annual total income declaration for this income?
Answered: 0 / 50 of 5 correct
All tests →See also
Sources
- Law of the Republic of Uzbekistan "On Electronic Digital Signature" · the concept and legal force of an EDS; check the current version
- Example · prepared by the author