Digital signature. EDS - what is it? Electronic digital signature: instructions for beginners

Relations in the field of using electronic signatures when making civil transactions, providing state and municipal services, executing state and municipal functions, when performing other legally significant actions, including in cases established by other federal laws, are regulated by Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signatures” (hereinafter referred to as Law No. 63-FZ).

Electronic signature (ES)– this is information in electronic form that is attached to other information in electronic form (signed information) or is otherwise associated with such information and which is used to determine the person signing the information (clause 1 of article 2 of Law No. 63-FZ).

It is an electronic signature that can make an electronic document equivalent to a paper document signed with one’s own hand, i.e. give it legal force.

Let us recall that until July 1, 2013, similar relations were regulated by Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature”.

Procedure for generating a digital signature

At the preparatory stage of this procedure, the subscriber A− message sender − generates a key pair: secret key k A and public key K A. Public key K A calculated from the secret key paired with it k A. Public key K A sent to other network subscribers (or made available, for example, on a shared resource) for use in signature verification.

To generate a digital signature, the sender A first of all calculates the hash value h(M) signed text M(Fig. 1). The hash function is used to compress the original signed text M to the digest m− a relatively short number consisting of a fixed small number of bits and characterizing the entire text M generally. Next is the sender A encrypts the digest m with your private key k A. The resulting pair of numbers represents a digital signature for the given text M. Message M together with the digital signature is sent to the recipient.

Fig.1. Scheme for generating an electronic digital signature

Network subscribers can check the digital signature of a received message M by using public key sender K A this message (Fig. 2).

When checking the digital signature, the subscriber IN− message recipient M− decrypts the received digest m public key K A sender A. In addition, the recipient himself calculates using the hash function h(M) digest m' received message M and compares it with the decrypted one. If these two digests − m And m'− match, then the digital signature is genuine. Otherwise, either the signature is forged or the content of the message has been changed.

Fig.2. Electronic digital signature verification scheme

The fundamental point in the digital signature system is the impossibility of forging a user’s digital signature without knowing his secret signing key. Therefore, it is necessary to protect the private signing key from unauthorized access. The EDS secret key, similar to the symmetric encryption key, is recommended to be stored on a personal key carrier in a protected form.

An electronic digital signature is a unique number that depends on the document being signed and the subscriber’s secret key. Any file can be used as a signed document. A signed file is created from an unsigned file by adding one or more electronic signatures to it.

The digital signature structure placed in the file being signed (or in a separate electronic signature file) usually contains additional information that uniquely identifies the author of the signed document. This information is added to the document before the digital signature is calculated, which ensures its integrity. Each signature contains the following information:

date of signature;

· expiration date of the signature key;

· information about the person who signed the file (full name, position, short name of the company);

· signer identifier (public key name);

· the actual digital signature.

It is important to note that, from the end user's point of view, the process of generating and verifying a digital signature differs from the process of cryptographic closure of transmitted data in the following ways.

When generating a digital signature, the sender's private key is used, while encryption uses the recipient's public key. When verifying a digital signature, the sender's public key is used, and when decrypting, the recipient's private key is used.

Any person can verify the generated signature, since the signature verification key is public. If the signature verification result is positive, a conclusion is made about the authenticity and integrity of the received message, that is, that this message was actually sent by one or another sender and was not modified during transmission over the network. However, if the user is interested in whether the received message is a repetition of a previously sent one or whether it was delayed along the route, then he must check the date and time of its sending, and, if available, the sequence number.

Today there are a large number of digital signature algorithms.

Electronic digital signature (EDS)- this is a detail of an electronic document, intended to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of distortion of information in the electronic document.

An electronic digital signature is a software-cryptographic tool that provides:

checking the integrity of documents;

confidentiality of documents;

identification of the person who sent the document.

Advantages of using an electronic digital signature

Using an electronic digital signature allows you to:

significantly reduce the time spent on completing a transaction and exchanging documentation;

improve and reduce the cost of the procedure for preparing, delivering, recording and storing documents;

guarantee the accuracy of documentation;

minimize the risk of financial losses by increasing the confidentiality of information exchange;

build a corporate document exchange system.

Types of electronic digital signature

There are three types of electronic digital signature:

Simple electronic digital signature

Through the use of codes, passwords or other means, a simple electronic digital signature confirms the fact of the formation of an electronic signature by a certain person.

A simple electronic digital signature has a low degree of security. It only allows you to determine the author of the document.

A simple electronic digital signature does not protect a document from forgery.

Enhanced unqualified electronic digital signature

1) obtained as a result of cryptographic transformation of information using an electronic signature key;

2) allows you to identify the person who signed the electronic document;

3) allows you to detect the fact of making changes to an electronic document after its signing;

4) created using electronic signature tools.

A strengthened unqualified electronic digital signature has an average degree of protection.

To use an unqualified electronic signature, you need a certificate of its verification key.

Enhanced qualified electronic digital signature

A qualified electronic signature is characterized by the characteristics of an unqualified electronic signature.

An enhanced qualified electronic digital signature corresponds to the following additional signature characteristics:

1) the electronic signature verification key is indicated in the qualified certificate;

2) to create and verify an electronic signature, electronic signature tools that have received confirmation of compliance with legal requirements are used.

A strengthened qualified electronic digital signature is the most universal and standardized signature with a high degree of security.

A document endorsed with such a signature is similar to a paper version with a handwritten signature.

You can use such a signature without any additional agreements or regulations between participants electronic document management.

If a document has a qualified signature, you can accurately determine which employee of the organization put it.

And also to establish whether the document was changed after it was signed.

When are different types of signature used?

Simple electronic digital signature

The applicants' appeal - legal entities for receiving state and municipal services is carried out by signing an application by an authorized person using a simple electronic signature.

The use of a simple electronic signature to receive state or municipal services is permitted if federal laws or other regulations there is no prohibition on applying for state or municipal services in electronic form, and there is no established use of another type of electronic signature for these purposes

Enhanced unqualified electronic digital signature

Cases in which information in electronic form signed with a non-qualified electronic signature is recognized as an electronic document equivalent to a paper document signed with a handwritten signature, in Tax Code not defined.

According to the Ministry of Finance, for the purposes tax accounting a document executed in electronic form and signed with a non-qualified electronic signature cannot be a document equivalent to a paper document signed with a handwritten signature.

Therefore, although business parties, in the presence of a legally valid agreement, can organize electronic document flow using an enhanced unqualified electronic signature, if there is a likelihood of disputes with the regulatory authority, the meaning of such documents is lost.

Enhanced qualified electronic digital signature

For some types of reporting, the use of a qualified signature is expressly defined by regulations.

For example, this order is established for:

annual financial statements, which must be submitted to Rosstat;

forms RSV-1 PFR;

reporting to the tax office - declarations.

An electronic invoice should be signed only with an enhanced qualified electronic signature of the manager or other persons authorized to do so by order (other administrative document) or power of attorney on behalf of the organization or individual entrepreneur.

An application for registration (deregistration) with the tax authority is certified only with an enhanced qualified signature.

Applications for a refund or credit of tax amounts are also accepted only if they are endorsed by an enhanced qualified electronic signature.

Electronic digital signature (EDS): details for an accountant

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EDS for individuals appeared relatively recently and is not yet as popular as in the business sector. What is an electronic signature for individuals, what opportunities does it provide, where to go to obtain it - all this will be discussed in this article.

Electronic digital signature - what is it?

The procedure for using digital signatures when signing documents is regulated by the Law “On Electronic Signatures” No. 63-FZ of 04/06/2011. An electronic signature is an analogue of an individual’s signature, which has the following properties:

• is unique;
• protected from copying;
• indicates the person who signed the document.

From a technical point of view, an electronic digital signature is formed by encrypting the information contained in a document and is a unique sequence of characters. It is either located in the body of the signed file or attached to it. That is, the external expression of an electronic signature has nothing in common with a handwritten signature. Despite the fact that the purpose of both types of signatures is the same - to certify the authenticity of the document.

The law names 3 types of electronic signature:

1. simple - serves to confirm that the document comes from a certain person;
2. reinforced unqualified - not only indicates the person who put it down, but also confirms that after it was put down, no changes were made to the document;
3. enhanced qualified - has the characteristics of an unqualified digital signature, but is issued only in specialized centers accredited by the Ministry of Telecom and Mass Communications.

It is a qualified signature, according to the law, that gives the document full legal force (that is, it fully replaces a handwritten signature, as well as the seal of the organization). It is required, for example, when passing electronic reporting to the Federal Tax Service, Pension Fund and other government agencies. Other types of digital signatures can be used in business relations if the agreement between the parties provides for their use.

Why do individuals need an EDS?

Today, electronic digital signatures are increasingly used in the work of legal entities. Its use is especially relevant for organizations that have a large number of divisions or enter into transactions with counterparties located at a considerable distance from them. However, with the transition of many types of activities to the virtual space, citizens often need to obtain an electronic digital signature.

Don't know your rights?

We list the main areas in which digital signatures are useful for individuals:

1. Receiving government services via the Internet. Possession of an electronic digital signature will allow you to fully use the services of the state portal. services (for example, tracking traffic police sanctions, filling out an application for obtaining a passport, sending a declaration to the Federal Tax Service, etc.).
2. Submitting an application for admission to a university. Every year more and more educational institutions introduces the practice of accepting applications from nonresident applicants certified using an electronic signature.
3. You can electronically submit an application to the tax authority, as well as documents for opening a legal entity. persons or individual entrepreneurs.
4. The use of digital signature allows you to formally draw up documents (for example, a work contract) for individuals working from home and receiving orders via the Internet.
5. When using an electronic signature, it will be possible to participate in electronic auctions (the property of enterprises declared bankrupt is often sold at them).
6. It is possible to submit an application for a patent for an invention electronically.

How and where to get an electronic digital signature?

In order to obtain an electronic digital signature, you need to contact an institution called a certification center. The list of accredited centers and their addresses can be found on the website of the Ministry of Telecom and Mass Communications. These institutions are located in almost all major cities.

Although, speaking technically correctly, the center issues not the signature itself, but the software for creating it. Using these means, the owner has the opportunity to sign each electronic document with a unique digital signature (See . How to install digital signature on a computer and sign a document (Word, pdf)?).

To use a signature, 2 keys are issued: private (secret) and public. They represent encoded information of a certain volume. The private key is used to sign the document, and the public key is used to verify the signature (the owner provides this key to the recipients of the emails). The rights of the owner of the public key are confirmed by a certificate issued by a certification authority.

When applying for an electronic signature, a citizen will need a package of documents, the specific list of which may vary depending on the certification center. The following documents are most often required:

• application for issuance of digital signature;
• certificate of assignment of TIN;
• passport;
• pension certificate (SNILS);
• document confirming payment for the center's services.

In most centers, an application can be submitted via the Internet. As a rule, the process of producing an electronic signature takes no more than a few days.