Several types of electronic signature are in use in Polish legal practice: the trusted profile, the qualified signature, the personal signature in the e-ID (e-dowód) and the so-called advanced signature. Each has a different scope of application and different technical requirements. An entrepreneur running a business in Poland — especially remotely — uses them for almost every official act: from CEIDG, through B2B contracts, to KSeF and KRS. Below we describe which signature is needed for what, how to obtain it, and what the differences in legal effect are — state of the law as of 2026.
Legal basis: eIDAS and the Trust Services Act
The foundation is the eIDAS Regulation (EU 910/2014) and the Polish Act of 5 September 2016 on trust services and electronic identification. eIDAS distinguishes three levels of signature:
- simple electronic signature — any means of logically associating data with a person (e.g. a scanned signature, clicking "I accept");
- advanced electronic signature — uniquely attributed to the signatory, giving them sole control over the signature and detecting any subsequent change in content;
- qualified electronic signature (QES) — an advanced signature based on a qualified certificate, equivalent to a handwritten signature.
In addition, Polish law provides for the trusted signature (an e-administration tool) and the personal signature in the e-ID — both equated, within the scope defined by the Act, with the qualified signature in contact with public authorities.
Trusted profile — a free signature for e-administration
The trusted profile (ePUAP) is a means of identification issued by the Ministry of Digital Affairs. It allows signing applications to state and local government offices (CEIDG, PUE ZUS, e-Urząd Skarbowy, GEOPORTAL, mObywatel), but does not fully replace the qualified signature in private-law dealings. Some civil-law contracts require the written form on pain of nullity — this form can only be replaced by the qualified signature, not by the trusted profile.
How to obtain a trusted profile:
- through the electronic banking of a bank from the list (PKO BP, mBank, ING, Santander, Pekao and others) — the process is online, without leaving home, in a few minutes;
- through a confirmation point (tax office, ZUS, Polish consulate, branches of some banks) — after setting up the profile online you need to appear and confirm your identity within 14 days;
- through the e-ID with a reader or the mObywatel app.
The profile is valid for 3 years and can be renewed without another visit. It is free of charge.
Trusted signature — how to sign a PDF with a trusted profile
PDF documents are signed through the gov.pl service (the "Sign a document electronically using the trusted signature" section). The procedure:
- go to the "Sign a document electronically – use the trusted signature" service on gov.pl and choose signing with the trusted profile;
- upload the PDF file (up to the size limit stated in the service);
- log in to your trusted profile (banking or login/password + SMS);
- confirm signing and download the .pdf or .xml file with the embedded signature.
Such a signature is effective in contact with the administration; in business-to-business dealings the parties can agree to use it, but its force is weaker than that of the qualified signature and depends on the other party's consent.
Qualified electronic signature — equivalent to a handwritten one
A qualified signature is created using a certificate issued by a qualified trust service provider. Several commercial providers operate in Poland (among others KIR with the Szafir service, Asseco Certum, EuroCert, CenCert, PWPW). The certificate is issued after identity verification — in person at a notary, at the provider's point of service or remotely by video verification and the e-ID.
The set includes:
- a qualified certificate usually valid for 1, 2 or 3 years;
- a cryptographic card or a cloud module (mobile signature);
- a card reader and signing software (e.g. Szafir, SimplySign).
The price of an annual set is usually PLN 200–450 net, depending on the provider, format and length of validity. Renewal is quicker and cheaper than the first card issued — provided the data has not changed.
A qualified signature has the effect of a handwritten signature (Article 78¹ of the Civil Code). Can it be used to sign a sale-of-real-estate contract? No — that requires the form of a notarial deed, which no electronic signature can replace. But most commercial and employment contracts, financial statements, tax returns and KRS applications can be signed in this way.
Personal signature in the e-ID
The identity card (dowód osobisty) issued since 2019 contains an electronic layer. In it, you can activate the personal signature — a free, state-issued advanced electronic signature based on a certificate in the card. In contact with the administration it has the effects of a qualified signature. In private-law dealings — only when the parties have so agreed.
To use it, you need:
- a contact card reader (an NFC-equipped smartphone is enough for the mObywatel app);
- software available free of charge on e-dowod.gov.pl;
- a PIN2 (6-digit, set at the office when collecting the ID card).
Which signature for what — a decision table
| Act | Minimum signature |
|---|---|
| CEIDG-1 application | Trusted profile, e-ID or qualified |
| Company registration in S24 or PRS | Trusted profile, e-ID or qualified |
| Invoice in KSeF | Trusted profile, qualified signature, token or electronic seal |
| Company financial statements to KRS | Qualified signature, trusted profile or personal signature — signed by all management board members |
| JPK, CIT, PIT returns | Authorising data or a qualified signature (for UPL-1 proxies) |
| B2B contract between companies | Qualified signature (to secure the written form) or a simple agreement of the parties on a lower standard |
| Employment contract | Written form — qualified or handwritten signature |
| Sale-of-real-estate contract | Notarial deed only — an electronic signature is not enough |
Electronic seal and mobile signature
A company as a legal person can use an electronic seal — the equivalent of a qualified signature for an entity, not a natural person. The seal is used, for example, to issue invoices automatically in KSeF or to sign bulk documents. For individuals the mobile signature with a smartphone app (SimplySign, mSzafir) is increasingly popular — the private key is held in the provider's cloud, authorisation is by PIN and push, without a physical card or reader.
The most common problems
- Certificate invalid at the moment of signing — the signature loses its effect. Expiry dates have to be watched.
- No timestamp — once the certificate expires it is no longer possible to verify whether the signature was valid at the moment of signing. A time stamp solves this problem.
- File format — some offices require XAdES or PAdES instead of CAdES; it is worth checking the recipient's requirements before sending.
- Confusing the trusted profile with the qualified signature — the profile only works vis-à-vis the administration; for a private counterparty it is not enough if the contract requires the written form.
- Sharing the cryptographic card with another person — this formally invalidates the signature's legal effect and may be grounds for the provider to invalidate the certificate.
How Good Balance helps
As part of a legal consultation, the Good Balance team matches the right type of signature to the specific act and industry of the client, prepares powers of attorney (including UPL-1 for e-Urząd Skarbowy) and helps with remote identity verification at qualified providers. For foreigners running companies in Poland we explain how to obtain a trusted profile without a Polish bank account and how to buy a qualified signature without visiting the country. We also help roll out an electronic seal in the company and the signing of invoices in KSeF.