Enhanced electronic digital signature. Is it possible to cancel a document signed with digital signature? Registration of cash registers with the Tax Service

The law provides for two types of electronic signatures: simple and enhanced. The latter has two forms: qualified and unqualified.

A simple electronic signature is a combination of login and password and confirms that the electronic message was sent by a specific person.

An enhanced unqualified signature not only identifies the sender, but also confirms that the document has not been changed since the moment it was signed. A message with a simple or unqualified electronic signature can (by prior agreement of the parties and in cases specifically provided for by law) be equated to a paper document signed personally.

An enhanced qualified electronic signature is confirmed by a certificate from an accredited certification center and in all cases is equal to a paper document with a “living” signature.

In order for an electronic document to be considered signed with a simple electronic signature, one of the following conditions must be met:

1. a simple electronic signature is contained in the electronic document itself;
2. a simple electronic signature key is used in accordance with the rules established by the operator of the information system using which the creation and (or) sending of an electronic document is carried out, and the created and (or) sent electronic document contains information indicating the person on whose behalf it was created and/or an electronic document has been sent.

At the same time, the law does not specify who exactly can be the owner of a simple electronic signature key, but establishes restrictions on its use. A simple electronic signature clearly cannot be used when signing electronic documents containing information constituting a state secret, or in an information system containing information constituting a state secret.

Regulatory legal acts and (or) agreements between participants in electronic interaction establishing cases of recognizing electronic documents signed with a simple electronic signature as equivalent to paper documents signed with a handwritten signature must provide, in particular:

1. rules for determining the person signing an electronic document by his simple electronic signature;
2. the obligation of the person creating and (or) using the simple electronic signature key to maintain its confidentiality.

In turn, enhanced unqualified and enhanced qualified electronic signatures are obtained as a result of cryptographic transformation of information using the electronic signature key,

allow you to identify the person who signed the electronic document,

allow you to detect the fact of making changes to an electronic document after its signing,

are created using electronic signature tools.

A qualified electronic signature, along with the above characteristics, must meet the following additional characteristics:

1. the electronic signature verification key is specified in the qualified certificate;
2. To create and verify an electronic signature, electronic signature tools are used that have received confirmation of compliance with the requirements established in accordance with the Electronic Signature Law.

At the same time, the main difference between a qualified electronic signature verification key certificate is that it must be issued by an accredited certification center or an authorized representative of an accredited certification center.

Information in electronic form signed with a qualified electronic signature is recognized as an electronic document equivalent to a document on paper signed with a handwritten signature, except if federal laws or regulations adopted in accordance with them establish a requirement for the need to draw up a document exclusively on paper.

An electronic signature (ES) is information in electronic digital form that can be used to identify an individual or legal entity without his personal presence.

In electronic document management, two types of electronic signature are used:

• simple electronic signature;
• enhanced electronic signature (can be qualified or unqualified).

They differ in the degree of protection and scope of application.

2. What is a simple electronic signature?

A simple electronic signature is essentially a combination of login and password, confirmation code by email, SMS, USSD, and the like.

Any document signed in this way is, by default, not equivalent to a paper document signed by hand. This is a kind of statement of intent, which means the party agrees with the terms of the transaction, but does not participate in it.

But if the parties enter into an agreement to recognize an electronic signature as an analogue of a handwritten one in a personal meeting, then such documents may acquire legal significance. This, for example, happens when you connect an online bank to a credit or debit card. A bank employee identifies you by your passport, and you sign an agreement to connect to online banking. In the future, you use a simple electronic signature, but it has the same legal force as a handwritten one.

3. What is a strong unqualified electronic signature?

A strengthened unqualified electronic signature is two unique sequences of characters that are uniquely related to each other: the electronic signature key and the electronic signature verification key. To form this link, cryptographic information protection tools are used ( Cryptographic information protection tools (CIPF) are tools that allow you to sign digital documents with an electronic signature, as well as encrypt the data they contain, thereby helping to reliably protect them from interference by third parties. CIPF is implemented in the form of software products and technical solutions.

"> CIPF). That is, it is more secure than a simple electronic signature.

The enhanced unqualified signature itself is not an analogue of a handwritten signature. It means that the document was signed by a specific person and has not been changed since then. But such a signature is usually valid only in conjunction with an agreement to recognize it as handwritten. True, not everywhere, but only in the document flow with the department (organization) with which such an agreement was signed.

4. What is an enhanced qualified electronic signature?

An enhanced qualified electronic signature differs from an enhanced unqualified one in that cryptographic information protection tools (CIPF) certified by the FSB of the Russian Federation are used to generate it. And only a certification center accredited by the Ministry of Digital Development, Communications and Mass Communications of the Russian Federation can issue such a signature. In this case, the guarantor of authenticity is the qualified certificate of the electronic signature verification key provided by such a center. The certificate is issued on a USB drive. To use it, in some cases you may need to install additional software.

An enhanced qualified signature is an analogue of a handwritten signature. It can be used everywhere, but to use it with a number of organizations, you need to enter additional information into a qualified electronic signature certificate.

How to obtain an enhanced qualified electronic signature

To obtain an enhanced qualified electronic signature you will need:

• identification document;
• insurance certificate of compulsory pension insurance (SNILS);
• individual taxpayer number (TIN);
• main state registration number of the record of state registration of an individual as an individual entrepreneur (if you are an individual entrepreneur);
• an additional set of documents confirming your authority to act on behalf of the legal entity (if you receive the signature of a representative of the legal entity).

The documents must be submitted to an accredited certification center (you can find them in the list or on the map), whose employee, after establishing your identity and checking the documents, will write the certificate and electronic signature keys onto a certified electronic medium - an electronic card or flash drive. You can also purchase information cryptographic protection products there.

The cost of the service for providing a certificate and electronic signature keys is determined by the regulations of the accredited certification center and depends, in particular, on the scope of application of the electronic signature.

5. Does an electronic signature have an expiration date?

The validity period of an electronic signature verification key certificate (both qualified and unqualified) depends on the cryptographic information protection tool (CIPF) used and the certification center where the certificate was received.

Typically, the validity period is one year.

Signed documents are valid even after the expiration of the electronic signature verification key certificate.

6. What is ESIA and why is it needed?

The federal state information system “Unified System of Identification and Authorization” (USIA) is a system that allows citizens to interact with authorities online.

Its advantage is that a user who has registered once in the system (on the gosuslugi.ru portal) does not need to go through the registration procedure on government and other resources each time to gain access to any information or service. Also, to use resources that interact with the ESIA, you do not need to additionally identify your identity and equate a simple electronic signature with a handwritten one - this has already been done.

With the development of e-government and electronic document management in general, the number of resources interacting with the Unified Identification and Automation System is growing. Thus, private organizations can also use the ESIA.

Since 2018, a system for remote identification of clients of Russian banks and users of information systems began to operate, subject to registration in the Unified identification and authentication system and the citizen providing his biometric data (facial image and voice sample) to a unified biometric system. That is, you can receive banking services without leaving your home.

There are several account levels on the gosuslugi.ru portal. Using the simplified and standard levels, you sign applications with a simple electronic signature. But to gain access to all services, you need a verified account - for this you need to confirm your identity, that is, equate a simple electronic signature to a handwritten one.

On the website of the Federal Tax Service

Individuals, receiving services through a personal account on the website of the Federal Tax Service, use an enhanced unqualified signature, equivalent to a handwritten one. The verification key certificate can be obtained in your personal account, but personal identification and equating an electronic signature to a handwritten one occur at the level of entering your personal account: you can log in either using the login and password that are issued during a personal visit to the tax office, or using a confirmed account records on the gosuslugi.ru portal, or even using an enhanced qualified electronic signature.

But individual entrepreneurs and legal entities may need an enhanced qualified signature to receive services (for example, to register an online cash register).

On the Rosreestr website

Some of Rosreestr’s services (for example, submit an application, make an appointment) can be obtained using a simple electronic signature. But most services are provided to those who have an enhanced qualified electronic signature.

To participate in electronic trading

In order to participate in electronic trading, you need an enhanced qualified electronic signature.

Electronic signature (ES) is information in electronic form that is attached to other information in electronic form (signed information) or is otherwise associated with such information and that is used to identify the person signing the information.”

Why do you need an electronic signature?

Its purpose is quite clear. In recent years, companies have been actively switching from paper document flow to electronic, so signatures and seals on paper that are common to us need an analogue. This analogue, in fact, is EP.

EP solves several main problems. The first is non-repudiation. Thanks to electronic signature, it is possible to prove that a specific person is the author of a document, even if he refuses to admit it. The second task is to provide confirmation of the integrity of the document, that is, confirmation that after the document was created and signed, no one made any changes to it (either intentionally or accidentally). Let's say you have a payment order to a bank for 10,000 rubles, signed by electronic signature. An attacker can change the amount from 10,000 rubles. by 1 million to transfer yourself 100 times more money. To prevent such cases, the electronic document records the final contents of the electronic document and allows you to determine whether changes have been made to it.

Types of electronic signature

In accordance with the current one, there are three types of ES, which are grouped into two blocks: 1) simple ES; 2) enhanced EP, which includes (NEP) and (CEP).

Let's look at each type of signature in more detail.

Simple electronic signature

A simple electronic signature is used to receive government services, for banking transactions, and for authentication on websites. And this is the most unprotected option. A simple electronic signature does not contain cryptographic mechanisms or algorithms and consists of tools such as a login-password pair, an SMS code, a combination of a password and an SMS code. These tools allow you to identify the signer and confirm the action performed by him. However, they are not protected from counterfeiting.

Example

The client logs into the Internet bank (identified in the system) using a login-password and makes a payment for a mobile phone, confirming his actions with an SMS code that is sent to his phone (his phone number was linked to his bank account at the time of concluding an agreement with the bank) . This chain of actions allows you to make sure that he is the owner of the bank account, and it was he, and not someone else, who made the transaction. At the same time, there is a risk that your mobile phone may be stolen and used to enter an SMS code. In addition, since a simple electronic signature does not have any cryptographic basis, an attacker can replace the contents of a bank payment and, using the entered confirmation, make a payment for a different amount or a different phone number.

Thus, a simple electronic signature cannot guarantee the full legal significance of a document and protect it from forgery, since it is not strong enough for this. This does not mean that a simple electronic signature does not at all give legal significance to an electronic document. This only means that proving such significance is quite labor-intensive and not always possible.

Why do you need a CEP:

• for accreditation on electronic trading platforms;
• to participate in all electronic procedures: open tenders, tenders with limited participation, two-stage tenders, requests for proposals and requests for quotations;
• for EDI between participants of the contract system.

Participants in the contract system can send an application for a CEP to the SKB Kontur Certification Center. Take advantage or , and a specialist will contact you within one business day.

Areas of application of electronic signature

Depending on the type of signature, we can talk about different areas of application. A simple electronic signature is used in online banks by individuals and sometimes legal entities, on various electronic portals, for example, on the Government Services Portal. To use this portal, you need to receive a password via SNILS, with which you can enter the portal and order a service - for example, issuing a foreign passport. This action will be legally significant.

There are five main areas of application of ES:

Various electronic trading - for enhanced electronic trading.

1. State information systems. There is a System of Interdepartmental Electronic Interaction (SMEI), which unites various government bodies at different levels and allows them to communicate with each other electronically; it also interacts with the Government Services Portal. This huge infrastructure is based on the use of CEP. Separately existing information systems, for example, the Rosreestr system, also use EPC. The range of services that such information systems provide is extensive: each system solves the tasks of its department to a different extent. In some places this is a fairly complete list of services - as in Rosreestr, in others - targeted services that can be provided through these portals. But CEP is applied everywhere.
2. EDI between business entities and document flow within the company. There are several scenarios for using electronic signatures; it all depends on the desires of the business itself, on the requirements for ensuring the legal significance of the electronic documents used, therefore the range of electronic signatures used varies - from the most unprotected simple electronic signature to the electronic digital signature.

For example, if document flow is carried out within the company and there is an information system in which documents are approved, then in this case an employee account in the form of a login-password combination is sufficient. If EDI is carried out with invoices between counterparties, then you need to use EPC. This mechanic is implemented in .

1. Reporting to regulatory authorities. Today, more and more regulatory authorities are partially or completely transferring their reporting into electronic form. The main drivers of the process are the Federal Tax Service, the Pension Fund of the Russian Federation, Rosstat, Rosalkogolregulirovanie, and the Social Insurance Fund. In processes that involve interaction with government agencies, CEP is mainly used.

How and where to get an electronic signature?

In fact, the user always receives not the electronic signature itself, but a certain tool for creating it. This tool differs depending on the type of electronic signature.

In the case of a simple electronic signature, this could be a login and password, registration of a phone number, etc. The procedure for obtaining such tools depends entirely on the information system. If you need access to the Internet bank, then the login-password combination for use as a simple electronic signature is issued by the bank itself.

In the case of enhanced electronic signature, the instrument is an electronic signature certificate. This is exactly what you can get at the CA. However, depending on the type of ES, there are differences in the obtaining procedure. If a CEP is needed, then the CA must be accredited by the Ministry of Telecom and Mass Communications, if the NEP - the CA issuing it must be somehow connected with the information system in which it is planned to use the signature. At the same time, the CA does not have to be accredited by the Ministry of Telecom and Mass Communications.

To obtain a qualified electronic signature certificate, legal entities will need:

• constituent documents;
• a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;
• certificate of registration with the tax authority of the applicant;
• a statement signed by the future owner of the certificate.

The certificate and ES keys will be recorded on a certified electronic medium - an electronic card or flash drive. The price for obtaining a certificate and digital signature keys is determined by the regulations of the CA.

How to choose an electronic signature certificate?

Today there are many types of certificates. Legislation is changing, information systems put forward different requirements, and the question of choice often arises before the client, since the client cannot figure out which certificate he needs for a particular task. What should he focus on?

First of all, you need to start from the information system in which you plan to use the certificate. Usually the client has an idea of ​​why he needs an ES. For example, he wants to take part in tenders or work with the Rosreestr portal. The requirements of an information system for a certificate are usually indicated on the website of the information system, in regulatory documents that define the regulations for the operation of this information system. They can also be obtained directly from representatives of the information system. Having found out the necessary information, you should contact a CA specialist who, based on information about the information system, will understand what type of certificate is needed.

On the SKB Kontur website there is a convenient one that allows the client to answer several questions regarding the scope of application of the required certificate, and as a result receive one or more types of certificates that completely cover their needs. The special tariff "" includes two electronic signature certificates - qualified and unqualified - and is suitable for solving most problems.

How to obtain an electronic signature certificate from SKB Kontur?

The SKB Kontur company has a well-developed branch network, so the client can always choose the collection point closest to himself (). The process of obtaining an electronic signature certificate at SKB Kontur is quite simple. Several stages can be distinguished:

Stage one

You must apply for a certificate in one of the following ways:

• through the company website ();
• choose a convenient one and call there by phone;
• come to the service center in person;
• Write an email to the service center.

Stage two

After the application is submitted, a representative of SKB Kontur contacts the applicant within 24 hours and tells him what is required to obtain a certificate - qualified or unqualified.

Stage three

The applicant pays the bill, collects the required package of documents and comes to the service center to receive a certificate.

At the service center, he presents a set of documents, which the center employee endorses and checks for correctness. Next, he signs the contract, carries out other formalities and, depending on which method is more convenient for him, receives a ready-made protected medium (outwardly similar to a flash drive) on which the secret key and certificate are stored, or independently at his workplace (in the case of a qualified with an ES certificate) receives a certificate through a special website CA Personal Account.

The most important stage in the process of obtaining an electronic signature certificate is preparing the necessary set of documents. If the kit is assembled correctly, the process goes quickly.

There are a number that can be ordered at the service center, for example, expedited receipt of a certificate within an hour after submitting documents. This service may be needed if there is an emergency need to participate in tenders.

Quite often, current legislation establishes requirements for certain types of electronic signatures for different cases. In this regard, the choice of digital signature is very important, especially if there are some time limits or you simply don’t want to overpay for the registration of a new key. Before you receive an enhanced qualified electronic signature, you need to know exactly for what purposes it is suitable, because now there is no universal digital signature suitable for absolutely all tasks. Even a reinforced qualified ED, the most reliable and expensive to maintain, is not suitable for a number of cases.

What is the reason?

The lack of a universal electronic signature is explained as follows: it does not matter whether the document is signed with an enhanced qualified electronic signature or some other one, in any case, the information system must confirm the authority of the person specified in the certificate. This is only possible if it has its own identifiers. The project now has a single register, which will contain all electronic signature certificates, so that through it it will be possible to easily check whether the signature is genuine and whether the person has the necessary authority. A model of such a system already exists, but, according to experts, it is still impossible to implement it due to the technical complexity of maintaining the relevance and completeness of the registry. It depends not only on the quality work of specialists, but also on the conscientious work of each certification center. They must not only promptly update information, but also be responsible for its accuracy. The only way out is to obtain an enhanced qualified electronic signature with a certificate containing identifiers of all information systems.

Public services

Where can I get an enhanced qualified electronic signature? Almost all the necessary information is available on the government services portal. This electronic signature is generated using cryptographic means, which must be confirmed by the FSB of the Russian Federation. A special certificate is the only guarantor of its authenticity; it is issued only by accredited certification centers. If an electronic document is signed by UKEP, it has the same legal force as a paper document certified by a seal and a personal signature.

CA check

A list of accredited CAs is available on the government services website. You won’t be able to get such a certificate for free; you will have to at least buy an annual service, but the price does not exceed five thousand per year.

The state provides an equal opportunity for all citizens to obtain an enhanced qualified electronic signature. Individuals registered as individual entrepreneurs can use it to participate in trading on electronic trading platforms along with legal entities.

Simple electronic signature

A simple electronic signature required to apply for government services can be issued by a municipal or state body, as well as organizations subordinate to them. To do this, a citizen who contacts the organization must submit an application - in person or in electronic form. The key for such a signature consists of a password that is used on the public services portal and an identifier corresponding to the pension certificate number. Such an electronic signature can only be used to receive government services free of charge and does not require any additional software. To obtain a simple electronic signature, any citizen of the Russian Federation only needs a passport, and a representative of any organization needs, in addition to an identification document, also a document that can confirm his authority. If the application is made in person, the electronic signature is issued within one day.

UKEP

However, before you receive an enhanced qualified electronic signature, you need to contact a certification center. It must be accredited by the Ministry of Telecom and Mass Communications. This service, unlike receiving a simple electronic signature, is always paid. The cost varies from one thousand to five thousand rubles. As a rule, key maintenance is paid for immediately for a year, and after this period it must be renewed, otherwise the signature is invalid. However, documents signed using a certificate before its expiration do not lose their legal force even if stored in an electronic archive. The list of certification centers where you can obtain an enhanced qualified electronic signature is publicly available on the government services portal.

Advantages

The main advantage of this form of electronic signature is the ability to use it to receive any government services that can only be provided in electronic form. A nice bonus for UKEP owners is quick registration on the State Services portal, since you don’t have to wait for a letter with an activation code, which is usually sent through Russian Post and can take a very long time. As a rule, after it is possible to obtain an enhanced qualified electronic signature, the owner also receives special software for free - a crypto provider, so purchasing and installing additional software on the computer is not required.

Possibilities

An organization can realize many useful and cost-effective capabilities once it receives an enhanced, qualified electronic signature. “Government services”, submitting documents to the arbitration court, participating in auctions and, of course, electronic document management. For small companies where the transfer of documents is carried out between several persons, it is possible to use free digital signatures; many programs, including Microsoft Outlook, are equipped with this function, however, such documents do not have legal force, since it will be difficult to establish the identity of the signatory and eliminate forgery.

Before you receive an enhanced qualified electronic signature, you should know that it is a necessary attribute for working with the government services portal, submitting reports to the tax service, for the system of electronic interdepartmental interaction and sending via the Internet any documents that must have legal force. If you have the UKEP, you can also organize an electronic archive, while the papers retain their legitimacy for a long time.

Extract from the tax authority

An enhanced qualified electronic signature is used by the tax service for processing various documents: certificates and statements. Such a document is analogous to a paper version, certified by a seal and signature. You can order an extract equipped with an electronic signature on the official website of the tax service. It should be remembered that a document signed by UKEP loses legal force if it is simply printed on paper. There is no point in printing such a record. The document has legitimacy only in its original form, in which it was sent by the tax service. You can save the statement under any name in PDF format. To transfer such a document, it must be copied to a disk, flash card, uploaded to cloud storage, or sent by email.

An enhanced qualified electronic signature confirms the authenticity of the document, so such an extract can be used for accreditation on electronic trading platforms, and can also be provided to notaries if verification of the legal capacity of legal entities is required. However, most often notaries make such a request on their own.

About document flow

After receiving an enhanced qualified electronic signature, the organization is able to conduct electronic document management. Of course, key maintenance requires an annual investment, but many companies have already appreciated the convenience of this method of transmitting documents, and it also allows you to save much more money than is spent on keys and certificates.

Firstly, electronic document management is a guarantee that no forgery will be committed in documents. If checking a regular signature on paper requires a lengthy and labor-intensive examination, then checking the authenticity of a UKEP certificate is much easier. Secondly, it saves time. The faster documents are signed, the faster transactions are completed and, therefore, the work of the entire structure speeds up, and revenue increases. In addition, the organization's costs for paper and maintenance of copiers and printers are reduced by an order of magnitude.

Statutory

Legally significant electronic document flow can be carried out both within one organization and between different organizations. When carrying out these activities, the areas of use of each type of electronic signature should be taken into account.

Article 6 of the Federal Law on Electronic Signatures establishes that all documents certified by UKEP have legal force and are equivalent to a paper document signed in person and certified by a seal. However, there are still documents for which, in principle, there is no electronic version, therefore, in some cases, the law stipulates that the written form of the document is mandatory. Arbitration procedural legislation also establishes several exceptions to the use of electronic signatures.

Certificate issuance

Without a special certificate, the operation of the enhanced qualified electronic signature key becomes impossible. Where can I get such a certificate? This is what certification centers do.

When processing an application for a certificate, the CA is required to establish the identity of the applicant. If this is a legal entity, the CA must request documents confirming the right of this person to apply for an electronic signature certificate.

When applying to an accredited CA, the applicant must indicate the restrictions on the use of the certificate, since they will not be able to be installed later - you will have to order another certificate. The applicant also submits documents or notarized copies.

List of documents

Where can I get an enhanced qualified electronic signature? This can be done in person at an accredited certification center. It is also possible to submit documents via the Internet; in this case, copies must be notarized. The applicant must provide an identification document. For an individual, you will need an insurance certificate of state pension insurance (SNILS) and TIN. And for legal entities, these two documents are replaced by the main state registration number. An individual entrepreneur will need a registration number for the entry in the state register, as well as a certificate of registration with the tax authorities. In some cases, a power of attorney or other document is needed that can confirm that the applicant has the authority to act on behalf of another person.

Arbitration Court

On January 1, 2017, a new procedure for submitting electronic documents to the arbitration court was introduced. Firstly, the method of user authorization has changed. If previously this took place directly on the “My Arbitrator” website, now the process goes through the Unified Identification and Authentication System (the so-called Unified Identification and Authentication System). Now, to submit documents electronically, each user must have access to the ESIA. Registration can be done on the website of the State Services portal. Then in the “My Arbitrator” system you need to use the login function through the government services portal. In the window that appears, you must enter the new login and password used when registering with the ESIA. It is not necessary to obtain an enhanced qualified electronic signature for the court, since users have the opportunity to send scanned copies of paper documents, but an enhanced qualified electronic signature is required if it comes to filing claims and complaints that contain an indication of interim measures. Until January 1, 2017, such documents could only be submitted in person and only in paper form.

All changes, according to the explanation of Alexander Sarapin, the project manager, are aimed at achieving maximum identification of the user who sends documents to the court. This will eliminate the possibility of forgery in submitting documents.

An electronic signature (ES) is a unique sequence of characters. The electronic signature is used to sign information sent electronically.

There are two types of EP - simple and enhanced. In turn, enhanced electronic signatures are divided into qualified and unqualified. Banks were the first to use them in bank-client remote banking systems. When sending an order to the bank via the Internet to write off funds (payment order), we use an electronic signature.

Currently, the scope of application of electronic signatures has expanded significantly; they are used:

• to participate in trading on electronic trading platforms;
• for submitting reports to individual entrepreneurs and legal entities to the Federal Tax Service, Federal Customs Service, Social Insurance Fund, etc.;
• in information services Rosreestr, GIS Housing and Communal Services, Rosimushchestvo, etc.;
• on state portals State Services, Rospatent, FAS, etc.;
• for posting public reporting in accredited news agencies;
• for digital document flow between and within companies.

Qualified and unqualified electronic signature, difference

A strengthened unqualified electronic signature (NES) has no restrictions on the means of its creation; a cryptographic algorithm of any country can be used. There are fewer requirements for the structure of the NEP certificate; there are no restrictions on the means of creating such a signature. To recognize NEP as a handwritten signature, agreements between participants in electronic document flow or a special normative act recognizing such equivalence are required.

Strengthened qualified electronic signature provides more reliable information protection. When creating it, only Russian cryptographic algorithms are used, and the creation tools must be certified by the FSB. The structure of the certificate is subject to more stringent requirements. The EPC is certainly recognized as the owner’s handwritten signature.

Both types of enhanced electronic signatures are created using cryptographic transformation of information, making it possible to identify the person who signed the document and identify changes made to the document after it was signed.

Enhanced qualified electronic signature, what is it?

An enhanced qualified electronic signature is used in cases where the document must not only be signed, but also certified by the seal of the organization. This type of signature is recognized as handwritten and has the highest legal status. This electronic signature additionally contains a qualified electronic signature verification key certificate and is completely reliable.

Documents signed by the CEP are recognized by all official organizations, including control authorities and courts.

How to obtain an enhanced qualified electronic signature

You can obtain such a digital signature only in state-certified centers whose accreditation is valid on the day the certificate is issued. A list of accredited certification centers (CAs) can be obtained on the official website of the Ministry of Telecom and Mass Communications of the Russian Federation. From the list of CAs, you need to select a center that provides services on a commercial basis, since there are state and municipal CAs that do not provide paid services.

The owner of the CEP will receive a certificate and key recorded on a certified digital medium. The structure of the certificate will indicate SNILS - for individuals, OGRN - for legal entities.

Before ordering the production of a CEC, you need to know its application. Legislation changes, and subsequently the requirements of information systems; as a result, there are a large number of certificates with different areas of application. Requirements for electronic signature certificates are indicated on the websites of information systems and in regulatory documents for these websites.

Qualified electronic signature for legal entities

The most common area in which CEP is used by legal entities is submitting reports via the Internet to the Federal Tax Service, Social Insurance Fund, Pension Fund and State Statistics Committee.

To obtain an electronic signature, a legal entity will need to collect the following package of documents:

• a copy of the certificate of registration with the tax service;
• application for obtaining electronic signature;
• a copy of the order appointing the applicant (for the manager);
• the applicant's identity card and its copy;
• SNILS account of the owner of the digital signature;
• sometimes an extract from the Unified State Register of Legal Entities.

If the electronic signature certificate is not issued to the head of the company, then an order will be required to appoint the owner of the certificate to a position in this organization.

How to obtain a qualified electronic signature for an individual entrepreneur

The procedure for obtaining an electronic signature by an individual entrepreneur differs from that of a legal entity only in the list of required documents. In the same way, the individual entrepreneur should determine for what purpose the electronic signature will be used. Then you need to contact the nearest certification center to obtain it.

Documents for obtaining electronic signature for reporting via telecommunication channels:

• SNILS numbers, INN, OGRNIP.

Documents for obtaining electronic signature for bidding:

• application to the certification center in the CA form;
• original passport or its certified copy;
• TIN or its certified copy;
• extract from the Unified State Register of Individual Entrepreneurs in electronic or paper form.

If the electronic signature is received not by the owner himself, but by his authorized representative, a notarized power of attorney for this representative will be required.