This resolution amended paragraphs 9 and 13 of the Procedure for periodic submission of information to state tax authorities and receipt of information by specified bodies upon written request.

In particular, during the periodic submission of information to STS authorities and receipt of information by the said authorities, upon request, recipients and users of electronic trust services will be able to use a qualified electronic signature of a director or deputy director(formerly an electronic digital signature) using a qualified public key certificate.

Note that the new provisions ensure that the requirements of the Law on Electronic Trust Services are properly met.

For reference: In Ukraine, as of November 7, 2018, under the Law on Electronic Trust Services, electronic signature can be of three categories:

- simple electronic signature and printing - low confidence;
- improved electronic signature and seal - medium confidence;
- qualified electronic signature and seal - high level of trust.

Only a qualified electronic signature (that is, a high-level signature) is equated to a handwritten one (Part 4 of Article 18 of the ETS Law).

Qualified Electronic Signature (QES) is an advanced electronic signature that is created using a qualified electronic signature tool and is based on a qualified public key certificate.

QES is imposed with a personal key and verified with a public key. The digital signature system assumes that each user of the network has a personal key (kept secret) that is used to generate the signature, as well as a public key corresponding to that personal key, known to other network users and intended for signature verification. The digital signature is calculated based on the sender's personal key and the actual bits of the document (file). The digital signature calculation method ensures that knowledge of the public key cannot lead to a fake signature.