Is an electronic signature required on e-invoice?
Short answer
No. Where e-invoice is delivered through the Peppol network, neither a qualified electronic signature nor a qualified electronic seal is required. For an e-invoice delivered outside Peppol, a signature or seal may be used as one method of ensuring authenticity of origin and integrity of content under § 71 ods. 3 písm. b) of the VAT Act, but it is not mandatory for every e-invoice.
Not a generic replacement
Not every e-invoice must have a qualified signature.
Delivery service
The secure channel and the identity of the providers are part of the provability.
Control bond
Logs, statuses, versions and patches are important.
Content of the document
The signature will not correct wrong amounts, VAT numbers or missing fields.
Conclusion
An electronic signature may be an additional assurance method, but it is not a general requirement for e-invoice delivered through Peppol.
Financial Administration FAQ 9/DPH/2025/IM, example no. 68 and technical example no. 13 · VAT Act, § 71 ods. 3 letters b)
Not legal advice.