Important Update: E-Signatures

The Dutch Tax Authority has reversed its recent change in the Payroll Tax Handbook 2024 (October edition) regarding electronic signatures. Contrary to earlier communications, the advanced electronic signature (AES) will continue to be accepted for signing payroll tax submissions.

This means that commonly used e-signing tools, which generate an AES, remain legally valid. A transition to the stricter qualified electronic signature (QAES) is therefore not required. The Tax Authority confirmed this in an update.

What Does This Mean in Practice?

• The AES remains permitted.

• Organizations do not need to immediately adjust their current e-signing processes for payroll tax purposes.

• The previously announced strict distinction between signature types has been withdrawn.

Impact on Inspections and the SNA Standard

Normec VRO performs inspections within the SNA quality mark and will discuss this change at the upcoming harmonization meeting of the Stichting Normering Arbeid (SNA) on June 26. We will, of course, keep you informed about the outcomes and any consequences for inspections and the assessment of declarations within the SNA standard.

The Three Types of Electronic Signatures Explained

Standard Electronic Signature (ES) A basic digital signature, such as a scanned signature or a checked box. It is easy to forge and has the weakest legal standing.

Advanced Electronic Signature (AES) This type has stricter requirements than the standard version. The signer must be identifiable, and it must be clear that the signature genuinely comes from that person. The document's integrity must also be guaranteed. This is often ensured using a username, password, unique code, or certificate.

Qualified Electronic Signature (QAES) This variant uses a qualified device and certificate, complies with the eIDAS regulation, and is legally equivalent to a handwritten signature in all EU member states.

Questions? We’re happy to think along with you. Do you have questions about what this means for your organization, or would you like to discuss the implementation of qualified digital signatures? Feel free to contact the Normec VRO team:

📧 info-vro@normecgroup.com 📞 088 – 894 4001