In accordance with the Law of Ukraine “On Electronic Trusted Services” (the Law), only a qualified electronic signature (QES) has the same legal force as a handwritten signature.
Mutual recognition of Ukrainian and foreign public key certificates and electronic signatures should take place through the conclusion of international agreements, which have not yet been concluded. Therefore, full-fledged electronic document workflow with non-residents was impossible.
But on January 1, 2023, point 6-1 of the Final and Transitional Provisions of the Law came into force, which establishes that (as an exception) in Ukraine the status of QES used by qualified providers of electronic trusted services, information about which is included in the Trusted List of a state – a member of the European Union or a member of a state – a member of the European Free Trade Association (the relevant lists are published by the European Commission).
Therefore, from January 1, 2023 contracts (additional agreements) and source documents between a resident and a non-resident can be signed by a QES, if the QES of a non-resident is confirmed by the list of the European Commission.
The Trusted List of the European Commission is here: