The Government recently issued this Decree with notable provisions related to electronic accounting records and digital signatures.

– Enterprises must use public digital signatures provided by licensed trusted service providers.

– Signers must verify the validity status of their own and the issuer’s certificates before signing; signatures using suspended or revoked certificates are invalid.

– Recipients must also verify the signer’s certificate status at the time of signing; failure to do so may render the document invalid and the enterprise liable.