E-imzo Digital Signature: How to Get, Renew and Safely Use the Key
When an electronic signature equals a handwritten one, which documents are needed, what the certificate contains and what to do when the director changes — under the Law "On Electronic Digital Signature" (ZRU-793)
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An electronic digital signature (EDS — in Uzbek «ERI», commonly called E-imzo) is a signature in an electronic document that is created with a private key and, using the public key, makes it possible to confirm that the document has not been altered and to identify the key holder (Law "On Electronic Digital Signature" No. ZRU-793, Article 3). E-invoices (ESF), tax returns, tasnif.soliq.uz and public service portals all work with an EDS.
Keys are issued by an EDS key registration centre. Below: which documents are needed, how long an application takes, what the certificate states, when to renew the key and who is responsible for a legal entity's key.
When an EDS equals a handwritten signature
An EDS in an electronic document is equivalent to a handwritten signature on paper when three conditions are met at the same time (Article 4): the authenticity of the signature is confirmed; the key certificate is valid at the time of verification (or at the time of signing, if that is proven); the signature is used for the purposes stated in the certificate.
An electronic document certified with a legal entity's EDS is, under the same conditions, equivalent to a paper document certified with the legal entity's seal (Article 4).
How to get an EDS key: documents
The key certificate is issued by a registration centre on the application of an individual or a legal entity. The application is reviewed within no more than one working day; the certificate is issued after the applicant's identity is confirmed (Article 22). The centre is prohibited from requesting information unrelated to the purpose of issuing the certificate.
- Individual: an identity document, PINFL (personal identification number) and information on the purpose of using the key.
- Legal entity: TIN, a power of attorney for the employee collecting the certificate, that employee's identity document and the purpose of using the key (Article 22).
What the key certificate states
The validity period is stated in the certificate itself — check it in the key properties and keep track of it in advance.
- full name and PINFL of the holder, if an individual, or the name, address and TIN of a legal entity;
- the certificate's serial number and validity period;
- the public key and the EDS tools it works with;
- the name and address of the issuing registration centre;
- the purpose of using the key;
- the web address of the Register in which the certificate is entered (Article 24).
Renewing an EDS
The holder may submit a request to extend the certificate's validity — no later than two weeks before it expires (Article 27). When the period expires, the centre terminates the certificate regardless of the holder's consent (Article 25): such a key can no longer be used to sign an e-invoice or a return.
Practical tip: keep a register of the company's keys with their expiry dates and do not schedule renewal for the last days before a filing deadline.
If a key is compromised or lost
The holder must take all possible measures to keep the private key secure and immediately notify the issuing centre if the key is being used by others or access controls have been breached (Article 27).
Suspension, restoration and termination of a certificate are carried out on the holder's written or electronic application; the centre makes an entry in the Register and notifies the holder within three working days (Article 25).
A legal entity's EDS and a change of director
If the key holder is a legal entity, its head is responsible for the use of the private key (Article 27). The head must inform the registration centre of a reorganisation or liquidation of the company and, when the employment contract ends, hand over the key in the established manner. The new head obtains the legal entity's key in the established manner and, with cloud storage, changes the authentication factors.
That is why the EDS has to be reissued when the director changes. Handing the director's key to an accountant or another employee is a risk: the head is responsible for the key's use.
Cloud EDS
EDS keys held in the registration centres' cloud technologies (a trusted storage system) are used with at least two-factor authentication (Article 5). No flash drive or key file is needed, but the phone and password must be protected just as carefully.
We keep your EDS, e-invoices and reporting under control
We track the expiry of your company's keys and sign and file e-invoices and tax returns on time. The fee depends on the number of transactions.
Go to the Accounting Services pageFrequently asked questions
How long does it take to get an EDS?
The application is reviewed within no more than one working day; the certificate is issued after identity is confirmed (Article 22 of ZRU-793).
Which documents are needed for a legal entity's EDS?
The company's TIN, a power of attorney for the employee collecting the certificate, that employee's identity document and the purpose of using the key (Article 22).
When should an EDS key be renewed?
The renewal request is submitted no later than two weeks before the certificate expires (Article 27). After expiry, the certificate is terminated (Article 25).
Does an EDS replace the company seal?
Yes: an electronic document with a legal entity's EDS is equivalent to a paper document with a seal if the signature is confirmed, the certificate is valid and it is used for its stated purpose (Article 4).
What happens to the EDS when the director changes?
The former head hands over the key when the employment contract ends, and the new head obtains the legal entity's key in the established manner (Article 27).
See also
- Electronic Document Management in Uzbekistan: Contracts, Acts and EDI Operators
- Deferred Expenses: What to Include and How to Write Them Off
- Electronic Work Record Book in Uzbekistan: How to Check Service and Make Entries
- Uzbekistan Regulation on Cost Composition (CM Resolution No. 54)
- Water Use Tax in Uzbekistan: Payers, Base and Rates
- VAT Refund on an Apartment Purchase: What Is Possible and What Is a Myth
Sources
- Закон Республики Узбекистан «Об электронной цифровой подписи» (ЗРУ-793) — ст. 3, 4, 5, 22, 24, 25, 27
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