QES (EDS) for individual entrepreneurs: types, how to obtain, and which one to choose

QES for private entrepreneurs in 2026: how to get it, which option to choose, and how to work with the State Tax Service, Diia, and PRRO

For a private entrepreneur, an electronic signature has long become a working tool for submitting reports, accessing electronic services, signing contracts, working with a bank, and, if necessary, with a software cash register (PRRO). In current legislation, the basic concepts are electronic signature, advanced electronic signature, and qualified electronic signature (QES). It is QES that is the signature used by a private entrepreneur in most practical scenarios. Law No. 2155-VIII entered into force on November 7, 2018, and Law No. 2801-IX primarily concerns the mutual recognition of electronic trust services between Ukraine and the EU, not the "replacement of EDS with QES". Therefore, the word "EDS" today should be perceived as a familiar but outdated household name. In the law, it is correct to talk about QES, and in the market — about QTSP, i.e., qualified trust service providers. At the same time, certain services, in particular at PrivatBank, continue to retain the historical name "ACSK" in their own service brand. (Law of Ukraine)

QES has full legal force in electronic document management. The law explicitly establishes that an electronic signature cannot be declared invalid solely because of its electronic form, and the legal force of an electronic document cannot be denied simply because it was not created on paper. This means that for contracts, applications, acts, reporting, and most service actions of a private entrepreneur, the electronic format is a full-fledged legal instrument, provided the requirements for the signature and the document itself are met. (Law of Ukraine)

Which signature options does a private entrepreneur actually use

The simplest option for working from a smartphone is Diia.Signature. Officially, it is also a qualified electronic signature, but in a separate implementation. It is created free of charge in the Diia app, is valid for one year or until deleted, and requires a document in Diia for activation: an ID card, a biometric foreign passport, a foreign passport issued after 2015, or a residence permit. Diia.Signature is convenient for logging into state services, signing documents on the Diia portal, and is also supported for logging into the private part of the STS Electronic Cabinet. (DIIA)

The second option is a free signature from the QTSP of the State Tax Service (STS). The tax authority directly states that its goal is the free provision of electronic trust services to individuals and business entities. The validity period of STS certificates is no more than two years. If a signature is obtained for the first time or the certificate has already expired, you need to prepare documents and visit a separate registration point. If the certificate is still valid, the data has not changed, and the key has not been compromised, new certificates can be generated remotely. (ca.tax.gov.ua)

The third option is a paid QES from the QTSP "Diia" as a separate provider. This is not the same as the free Diia.Signature in the app. On the website of the QTSP "Diia", there is a separate service for the remote acquisition of a QES for individuals: authorization via Diia.Signature, filling in data, online payment, signing an application, and generating a key. The service allows generating a QES on a regular removable USB-flash drive or on a secure QES token. The service page indicates a tariff of 648 UAH, and in the official news archive of the provider, a tariff of 648 UAH for 1 year and 1,296 UAH for 2 years starting from January 1, 2026, at service points has been published. (DIIA)

The fourth option is SmartID from PrivatBank. PrivatBank defines SmartID as a qualified electronic signature stored in cloud storage, which is equivalent in legal force to a handwritten signature and is created for bank clients via Privat24. The bank also explicitly states that SmartID can be used, in particular, in the Electronic Cabinet of the tax authority and on other integrated state and private resources. In its own services, PrivatBank refers to SmartID as secure and free cloud QES keys. (privatbank.ua)

Which option should an entrepreneur choose

If a private entrepreneur mostly works from a smartphone, uses state services, and does not want to store keys in files, Diia.Signature will usually be the most convenient. If a separate key is needed for a wider range of external systems, accounting programs, or working with a USB drive or token, the practical options would be a QES from the STS or a paid QES from the QTSP "Diia". If the entrepreneur actively works in Privat24 and wants a cloud signature without files and flash drives, SmartID often becomes the most convenient solution. (DIIA)

How to get a signature

Working with the tax authority after getting a new signature

Logging into the private part of the STS Electronic Cabinet is possible not only with a classic QES but also via id.gov.ua/BankID, Diia.Signature, and cloud keys. This is important for an entrepreneur who works from different devices or doesn't want to manually select a file key every time. (Electronic Taxpayer Cabinet)

If a private entrepreneur has received a new signature before the expiration of the current certificate, the tax authority must be notified separately. As of March 5, 2026, in the register of STS forms for individuals, the current form is F1391104 — "Notice of provision of information regarding a qualified or advanced electronic signature based on a qualified electronic signature certificate". The STS Electronic Cabinet also describes the procedure for applying signatures to such a notice. Without this, problems practically arise with signing and submitting documents with a new key. (tax.gov.ua)

QES and PRRO

For working with a software cash register (PRRO), not just any keys "in general" are used, but specifically those certificates about which information has been submitted to the STS. For this, form No. 5-PRRO is used. The form itself explicitly provides for identifiers of qualified or advanced public key certificates and the roles "Cashier", "Senior Cashier", or "Termination of work". The tax authority also clarifies that only those cashiers whom the business entity has specified in the notification according to form 5-PRRO are allowed to work with the PRRO. (tax.gov.ua)

A cashier working with a PRRO certifies the opening of a shift, a settlement document, and a Z-report with their electronic signature or the electronic seal of the business entity to which the PRRO is registered. If the key changes, the data for the PRRO must be updated separately; STS explanations explicitly indicate the submission of a new notification under form No. 5-PRRO when changing the key identifier. For a self-employed entrepreneur, this means that a change in QES affects not only reporting but also the correct operation of the PRRO. (cv.tax.gov.ua)

What to do if the password is lost, the phone is changed, or there is a risk of compromise

Several deactivation methods are provided for Diia.Signature: via the app menu, by deleting all connected devices, logging out of the account, or deleting the app. If Diia.Signature was created on one phone, it must be created anew on another smartphone; the previous one is automatically deleted. (DIIA)

At the STS, blocking and revoking a certificate can be done around the clock via an electronic request through the "IIT User CSK-1" program, provided the user has access to the private key. If such access is no longer available, a written application is submitted, and the legality of the request is established with the personal presence of the user. (ca.tax.gov.ua)

At PrivatBank, to stop the validity of SmartID, you need to go to the website of the PrivatBank ACSK, go to the "Online services" tab, select certificate revocation, authorize via Privat24, and cancel the desired certificate. The bank separately emphasizes that a lost phone in itself does not give an unauthorized person access to SmartID without the password for Privat24 and the password for the signature itself. (privatbank.ua)

Official sources

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