Qualified electronic signature (drošs elektroniskais paraksts)

A qualified electronic signature (drošs elektroniskais paraksts in Latvian law) is a qualified electronic signature within the meaning of Regulation (EU) No 910/2014 (eIDAS). In Latvia an electronic document carrying one is treated as signed by hand.

Section 3 of the Electronic Documents Law distinguishes two cases. With a qualified electronic signature a document counts as signed by hand with no further conditions. With any other electronic signature, a typed name at the end of an email for instance, it does so only if the parties agreed to that in writing beforehand.

An invoice does not always need a signature. Section 11(7) of the Accounting Law lets an unsigned invoice count as an external source document where the transaction is evidenced by another legally valid document, such as a signed contract. So a signed contract is often enough, and each invoice does not need a signature of its own.