e-Signature, financial e-seal and KEP: the differences and which to use when
The concepts of secure electronic signature, financial e-seal and registered electronic mail (KEP), legal validity, uses, how to obtain them, authorisation within the company and common mistakes; a decision table.
After a company is formed, the three digital tools most often confused are the e-signature, the financial e-seal and KEP. All three serve security and proof; but who they belong to and which transactions they are used for are different.
At a glance
| e-Signature | Financial e-seal | KEP | |
|---|---|---|---|
| Belongs to | An individual | A legal entity or taxpayer | A person or entity |
| What is it for? | Signing a document on a person's behalf | Signing e-documents on behalf of the entity | Official electronic correspondence and notices |
| Where is it obtained? | Electronic certificate service providers | Public Certification Centre (TÜBİTAK) | KEP service providers (PTT and authorised companies) |
| Typical use | Contracts, petitions, trade registry procedures, e-Ledger (individual taxpayers) | e-Invoice, e-Archive, e-Ledger, e-Waybill | Formal warnings, termination notices, official correspondence, communication with institutions |
| Legal effect | A secure electronic signature has the same effect as a handwritten signature | Shows that the document was issued by the entity | Evidential record of sending, delivery and content |
e-Signature
A secure electronic signature, as a rule, has the same legal effect as a handwritten signature. However, transactions that the Law subjects to an official form or special formality (for example land registry transactions) and guarantee contracts other than bank guarantee contracts cannot be made with a secure electronic signature.
The e-signatures of company managers and authorised persons are needed for trade registry procedures, MERSİS, ETDS, company applications made through e-Devlet and the use of KEP. An e-signature is personal to its holder; its use by someone else does not remove the holder's responsibility for the signature.
Financial e-seal
The financial e-seal takes the place of the legal entity's signature in the Revenue Administration's electronic document applications. It is used in applications for, and signing of, e-Invoices, e-Archive, e-Ledger and e-Waybills. In companies using a private integrator, documents are often signed with the integrator's financial e-seal; but the company's own financial e-seal is needed for e-Ledger certificates and some applications. Details: e-Invoice, e-Archive and e-Ledger
Financial e-seal certificates have a validity period; if they are not renewed before they expire, e-Ledger certificate uploads may be disrupted: e-Ledger certificate deadlines
KEP
Registered electronic mail is a type of e-mail in which the sending, the delivery and the content of a message are recorded in a legally valid way.
Where is it useful?
- Notices and warnings relating to a commercial business: the Turkish Commercial Code provides that notices between merchants, such as putting into default, termination and rescission, are made by notary, registered letter, telegram or KEP with a secure electronic signature.
- Termination notices to employees and official correspondence with employees,
- Correspondence with public bodies and some applications,
- In some sectors (e.g. e-commerce intermediary services, ETBİS registration) a KEP address is compulsory: ETBİS registration
Sample uses: Payment reminder · Termination notice
KEP does not replace UETS. Electronic notices from courts and public bodies arrive at the UETS address: e-Notification
Authorisation within the company
- Keep the persons authorised to represent the company and the signature circular up to date.
- Record on whose computer and with which password the financial e-seal is used.
- Do not share e-signature and financial e-seal passwords; review access when an employee or accountant changes.
- Add certificate expiry dates to your calendar: Deadline calculator
Common mistakes
- Treating the financial e-seal as an e-signature and trying to sign contracts with it,
- Sending a warning by KEP without a secure electronic signature,
- Continuing to transact with the e-signature of a manager who has left,
- Not checking the KEP inbox regularly.
Legal basis: Electronic Signature Law No. 5070 art. 5; Turkish Commercial Code No. 6102 arts. 18/3 and 1525; Regulation on the Use and Implementation Principles of Registered Electronic Mail; TPL General Communiqué Serial No. 509.