England, Scotland and Wales

From eSignatureLegalWiki.org

England, Scotland and Wales
Legislation:	Electronic Signatures Regulations
Status:	Enacted
Year Enacted:	2002
Require Smart Cards:	No
Require Time-Stamping:	No
Excluded Documents:	None
Case Law:	None

Contents 1 History 2 Overview 3 Legislation Definitions & Excerpts 3.1 Electronic Signature Definitions 3.2 Requirements Pertaining to Electronic Signatures 3.3 Excluded Documents 3.4 Electronic Invoicing 4 Case Law 5 References

History

In 2002, England adopted the Electronic Signatures Regulations, which meets the EU Directive 1999/93/EC.

Overview

Legislation Definitions & Excerpts

Electronic Signature Definitions

Requirements Pertaining to Electronic Signatures

Excluded Documents

Electronic Invoicing

It is possible to use electronic invoices in the UK, under the Value Added Tax Regulation 1995/2518, Section 13A &13B. There are certain conditions that apply, the main condition is that both the customer and the supplier must be able to guarantee the authenticity of the origin and the integrity of the contents by one of the following means:

• an advanced electronic signature; or
• EDI; or
• any other electronic means approved by HMRC, if it relates to goods or services supplied in the UK

Case Law

References

• [1]: Link to England’s Electronic Communications Act 2000.
• [2]: Link to England’s The Electronic Signatures Regulations 2002.
• [3] EU’s commission report on eSignatures Standardization survey
• [4] EU’s commission report on The Legal and Market Aspects of Electronic Signatures - Final report