How does the EU eIDAS regulation treat the legal validity of electronic signatures and records compared to the US ESIGN Act?

Both the European Union and the United States give electronic signatures and records legal standing, but they take notably different approaches. The EU framework is prescriptive and tiered, while the US framework is broad and technology-neutral.

The EU eIDAS Approach

eIDAS (electronic IDentification, Authentication and trust Services) is a regulation that applies directly across EU member states, creating a harmonized legal framework. It recognizes three levels of electronic signature:

• Simple electronic signature — any electronic data attached to or associated with a signing intent.
• Advanced electronic signature — uniquely linked to and capable of identifying the signer, created under the signer’s sole control, and able to detect later changes.
• Qualified electronic signature (QES) — an advanced signature created with a qualified signature creation device and backed by a qualified certificate from an accredited trust service provider.

A key feature is that a qualified electronic signature is given the same legal effect as a handwritten signature, and a signature may not be denied legal validity merely because it is electronic. eIDAS also governs related trust services such as electronic seals, timestamps, and registered delivery.

The US ESIGN Act Approach

The US Electronic Signatures in Global and National Commerce Act (ESIGN), together with the state-level Uniform Electronic Transactions Act (UETA), establishes that a signature, contract, or record may not be denied legal effect solely because it is in electronic form. The approach is deliberately technology-neutral: it does not define tiers or mandate specific technical methods. Instead, validity generally turns on demonstrating intent to sign and consent to transact electronically, often supported by audit trails and reliable association of the signature with the record.

Comparing the Two

Aspect	EU eIDAS	US ESIGN
Structure	Tiered (simple/advanced/qualified)	Single, broad standard
Technical detail	Prescriptive for higher tiers	Technology-neutral
Equivalence	QES equals handwritten signature	Electronic equals paper, intent-based

For recordkeeping, both regimes expect electronic records to remain accurate, accessible, and capable of being retained and reproduced. Organizations operating across both jurisdictions should map their signing and retention practices to the stricter requirement that applies.

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