How to properly reproduce electronic documents on paper?

What is the original document: its electronic version, signed by a qualified electronic signature, or a paper document that contains the same information in detail?

If the author creates an electronic document and a paper document identical in documentary information and details, each of the documents is the original and has the same legal force (Part 3 of Article 7 of the Law "On Electronic Documents and Electronic Document Management").

Electronic primary documents must contain all the mandatory details specified in Art. 9 of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", in particular

positions of persons responsible for the implementation of the business transaction and the correctness of its design;
personal signature or other data that allows to identify the person who participated in the transaction.


An image that resembles a seal with the words "EP" or "Electronic Signature" is not really a seal, and therefore is not a property of the document, but simply a design that "resembles" ordinary paper documents.

Therefore, if the printout of electronic documents does not contain the data contained in the certificates of qualified electronic signature or seal, such as certificate number, date and time, then such a paper document can not be considered "identical in documentary information" because it does not meet the requirements of h. 3 st. 7 of the Law "On electronic documents and electronic document management".

Sample of correct "visualization" of an electronic document signed by a qualified electronic signature

Is it possible for information about signatures to be printed on a separate sheet and added (bound) to the sheets of the document with the main content?
yes, because:

the original is an electronic document with which you can confirm the integrity of the data;

on the website of KNEP IDD DPS in general the Protocol of check of the signed data as the separate document is printed out.

Date of publication: 07.11.2021

Speak for search
Done