Electronic Signatures in Belgian Law have become a cornerstone of modern business, offering secure and legally valid ways to sign documents digitally. From contract approvals to tax filings, the shift to digital has changed how we operate. One of the most practical, and symbolic changes? The move from ink to pixels. Once seen as a nice-to-have, e-signatures are now essential tools for speeding up processes, improving security, and enabling remote work. But with the convenience comes a vital question: Are electronic signatures legally valid in Belgium?
The short answer is yes, thanks to the EU’s eIDAS Regulation (Electronic Identification, Authentication and Trust Services). This regulation doesn’t just recognise electronic signatures – it sets out their legal standing, technical definitions, and levels of security.
This guide unpacks how Electronic Signatures in Belgian Law are regulated, the different types, and how they are shaping everything from tax compliance to contract execution.
The Basics: What Is an Electronic Signature?
Belgian law, through the lens of the eIDAS Regulation, defines an electronic signature as:
“Data in electronic form which is attached to or logically associated with other electronic data and which is used by the signatory to sign.”
In simple terms, an e-signature is a way of saying, “Yes, I approve this” or “I’m the one who agreed to this,” using digital tools instead of pen and paper. This can include:
- Typing your name at the bottom of an email
- Clicking an “I agree” button
- Entering a secure PIN code
- Digitally signing a tax return
- Using a stylus on a touchscreen
What’s crucial is intent. If a signature is used to indicate approval or acceptance, and it can be tied back to the signer, it has legal weight.
How Belgian Law Recognises E-Signatures
Belgium’s legal system aligns closely with eIDAS, the EU-wide framework that gives electronic signatures legal recognition across member states. Under eIDAS, electronic signatures are considered legally valid and enforceable, provided they meet certain conditions.
This means that businesses operating in or with Belgium can rely on e-signatures with confidence, whether they’re signing NDAs, client contracts, internal documents, or tax filings.
However, not all e-signatures are created equal. That’s where the three-tier system under eIDAS comes into play.
The Three Types of Electronic Signatures Under eIDAS
To ensure clarity and trust, the eIDAS Regulation defines three levels of electronic signature, each with different security requirements and legal strength:
1. Simple (or Ordinary) Electronic Signature
This is the most basic form of electronic signature. It includes:
- Scanned handwritten signatures
- Touchscreen signatures (e.g. on delivery devices)
- Login credentials used to approve actions
- Biometric inputs like a fingerprint
- Clicking an “I accept” checkbox
While these are legally recognised, their evidentiary strength can be lower. In the event of a dispute, it’s up to the party relying on the signature to prove its authenticity and integrity.
2. Advanced Electronic Signature (AES)
To be considered “advanced,” a signature must meet four criteria:
- Uniquely linked to the signer
- Capable of identifying the signer
- Created using tools under the signer’s sole control
- Linked to the signed data in such a way that any changes can be detected
AES is a stronger, more secure method, commonly used for contracts or regulatory filings where authenticity matters. It typically requires encryption, multi-factor authentication, or cryptographic certificates.
3. Qualified Electronic Signature (QES)
This is the highest standard and the only type that has the same legal effect as a handwritten signature under EU law. A QES must be:
- Issued by a qualified trust service provider (QTSP)
- Created using a qualified signature creation device (QSCD)
In Belgium, tools like the Belgian eID card or Itsme® app are examples of qualified signature solutions. These methods are particularly important in high-stakes legal transactions, official government interactions, or financial agreements.
Legal Value: How Courts View Electronic Signatures
In Belgium, all electronic signatures are legally valid, but their evidential value can differ. A court will look at the type of signature, the context, and the ability to prove who signed and whether the document was altered afterward.
For example:
- An email approval for a routine internal policy update might be sufficient as a simple e-signature.
- A financial agreement between two parties may require an advanced or qualified signature to ensure enforceability.
- A document signed with a QES generally cannot be denied legal effect solely because it’s in electronic form, a powerful protection under eIDAS.
Where Businesses Use Electronic Signatures in Practice
Electronic signatures have become standard across many industries and use cases. In Belgium, they’re commonly used for:
- Employee contracts and HR documents
- Tax filings and declarations
- E-commerce transactions
- Banking and financial services
- Client onboarding and KYC compliance
- Intercompany agreements
- E-invoicing
As digital compliance continues to evolve, especially with the increasing rollout of e-invoicing mandates and real-time reporting in the EU, electronic signatures will play an even larger role in validating, authorising, and streamlining documentation.
Trust Services and Digital Identity in Belgium
One of the reasons Belgium has been at the forefront of e-signature adoption is its strong digital identity infrastructure. Citizens and residents can use:
- eID cards: Equipped with chip-based security and unique certificates
- Itsme® app: A mobile identity verification tool linked to national ID and banking credentials
Both are accepted for creating advanced and qualified signatures and are recognised across the EU.
For businesses, this means easy access to secure, legally sound signing options, especially when working with government institutions or regulated industries.
Key Takeaway for Businesses
Electronic signatures aren’t just legally accepted in Belgium, they’re a smart, secure, and increasingly expected part of doing business. However, the type of signature you use matters.
- For internal or low-risk processes, simple signatures may be enough.
- For legally binding contracts or tax compliance, advanced or qualified signatures offer stronger protection.
- Understanding the distinctions is key to staying compliant and avoiding disputes down the line.
At VAT IT, we help companies navigate cross-border tax and regulatory landscapes – where details like signature validity can make all the difference. Whether you’re digitising your processes or adapting to Europe’s evolving compliance rules, we’re here to support your success.
Need help simplifying VAT compliance or preparing for e-invoicing and digital workflows?
Let’s talk about how we can support your business in Belgium and across the EU.
