Facsimile Signatures on Primary Documents: When Convenience Becomes a Legal Risk

Facsimile signatures have long been used by businesses as a practical solution for executing large volumes of primary documentation, including service acceptance certificates, delivery notes, invoices, purchase orders, and other documents supporting day-to-day business transactions. However, while this approach offers operational efficiency, it does not automatically guarantee the legal validity of such documents.

The key issue is not merely whether a facsimile signature may be used from a technical perspective, but whether the relevant document will have sufficient evidentiary value for accounting, tax, and dispute resolution purposes.

This is particularly important for primary accounting documents, as the signature serves to confirm an individual's participation in the execution or documentation of a business transaction, identify the responsible person, and certify the accuracy of the information contained in the document.

Although Ukrainian legislation permits the use of facsimile signatures on primary documents, such practice is associated with increased legal risks. Their lawful and secure use is possible only if three key conditions are met:

• the parties have entered into a written agreement authorizing the use of facsimile signatures;
• the person using the facsimile signature can be properly identified; and
• the underlying business transaction can be substantiated with sufficient supporting evidence.