Electronic Signatures and Seals in Taiwan: The 2024 Act and the Big-and-Small Chop

A Taipei startup closes a services deal with a listed company. The customer's legal team sends the contract through an e-signing platform, which is fine. Then procurement adds a line: "Please affix the company chop and responsible-person chop (大小章) on the last page." The founder's chops are in the accountant's office in Banqiao. Does the e-signed contract need them? And if the chops are going on, how do they get onto a document that only exists as a PDF?

Taiwan is an interesting case because both halves of that question have real weight. The law on electronic signatures was overhauled in 2024 and is now firmly on the side of electronic documents. Meanwhile the chop system, with its registered specimens and the 大小章 pairing, is still wired into company registration, banking and land transactions. This guide explains what changed, what the tiers of electronic signing mean, and how to handle chops on electronic paperwork without undermining the signature.

This article is general information, not legal advice. Laws change and apply differently to each situation; consult a Taiwan-qualified lawyer for your specific case.

What the 2024 amendment changed

Taiwan's Electronic Signatures Act (電子簽章法) was enacted in 2001 and went more than two decades without amendment. The Legislative Yuan passed a full revision on 30 April 2024, and it was promulgated and took effect on 15 May 2024. The Ministry of Digital Affairs (數位發展部) now oversees it. The changes that matter most in daily business:

No discrimination against electronic form. Electronic documents and electronic signatures can't be denied legal effect merely because they are electronic. The amendment framed them as functionally equivalent to paper documents and physical signatures or seals.
Consent by default, with a right to object. Under the old Act, using electronic form generally needed the other party's consent. Now, if the other party hasn't already agreed, you can give them a reasonable chance to object before going electronic and tell them that silence means consent. If they don't object, consent is presumed. They can still opt out later, and anything already done electronically before they opt out stays valid.
A clear place for digital signatures. A digital signature (數位簽章) is defined as a type of electronic signature backed by a certificate from a certification authority. It carries a presumption that it is the signer's own signature or seal.
Fewer carve-outs. The old Act let government agencies announce exclusions for particular processes. The amendment moves away from that model and put a time limit on the old announcements. Even so, specific laws and procedures can still require paper or a particular method, so check the process you are dealing with.

Implementing rules issued in November 2024 also tightened the identity-proofing requirements that certification authorities must meet before issuing certificates. That's part of why a certificate-backed signature earns its presumption.

Three tiers, not two

It helps to think about electronic signing in Taiwan as three tiers:

Electronic signature (電子簽章). Any electronic data attached to a document that identifies the signer and shows their approval: a click-to-sign on a platform, a drawn signature, an emailed confirmation. It's legally capable of satisfying a signature or seal requirement, but if challenged you have to prove who did it, usually through the platform's audit trail.
Digital signature (數位簽章). A cryptographic signature using a certificate issued by a certification authority. It's presumed to be the signer's own signature or seal, which shifts the burden onto anyone who disputes it.
A picture of a chop. A scan or PNG of your 大小章 pasted into a PDF. On its own it's at best a weak electronic signature. Anyone with the file can apply it, nothing ties it to the person who placed it, and nothing detects later changes. It gets no presumption.

Most commercial e-signing platforms in Taiwan work at tier 1, and some offer tier 2 by integrating certificates. The so-called "electronic chop" (電子用印) products typically do something sensible: they place your chop image on the page for presentation and apply a real electronic or digital signature underneath it. The image tells the reader "this came through the company", and the signature carries the legal weight.

The government certificates: 工商憑證 and 自然人憑證

Taiwan's government runs its own certificate infrastructure, and for many people it's their first encounter with a digital signature:

工商憑證 (MOEACA business certificate). An IC-card certificate issued to companies and businesses. It is widely used to log into and sign filings on government systems, such as company registration changes, tax filings and other e-government services. In those systems it plays the role the company chop plays on paper.
自然人憑證 (MOICA citizen certificate). An IC-card certificate for individuals, used for personal tax filing and many online government applications. It's the electronic counterpart of an individual signing or using a personal chop.

These are certificates in the full sense, so signatures made with them fall into tier 2. They're built mainly for dealings with government. Commercial contracts usually go through private e-signing platforms instead, some of which can work with certificates.

Where chops still decide the outcome

The 2024 amendment didn't dismantle the chop system. It made electronic alternatives legally viable. In several places the physical chop and its registered specimen remain the operating standard (see company seals in Taiwan for how 大小章 and registration work):

Banks. Account opening and many paper instructions are verified against the chop specimen lodged with the bank (留存印鑑). Online banking replaces this with the bank's own authentication, not with a chop image.
Land and property. Real-estate registration still relies heavily on registered seals and seal certificates (印鑑證明). Electronic routes exist for some steps, but expect paper and a land administration agent (地政士).
Counterparty expectations. Procurement teams, landlords and government tender desks often expect to see 大小章 on the final page, even when the law no longer requires it.

Putting 大小章 on an e-signed document

When a counterparty asks for chops on a contract that's being signed electronically, here's what usually works:

Agree on the signing method first. Put a short clause in the contract, or in the covering email, confirming that both sides accept electronic signing. Under the 2024 rules that also deals with the consent question.
Place the chop images during preparation, before anyone signs. Signing platforms seal the completed PDF. Pasting a chop image onto a signed PDF afterwards modifies it, and the signature may show as invalid or the document as altered.
Keep the conventional layout. The large company chop sits over or beside the company name, and the smaller responsible-person chop sits next to the representative's name, as on paper. That way a reader used to paper contracts recognises the document instantly.
Let the signature do the legal work. The person with authority signs on the platform, and a certificate-backed signature is better for higher-stakes deals. The chop images are a presentation layer on top.
Treat the chop image like the physical chops. Whoever holds the PNG can stamp anything. Keep it in the same custody regime as the physical chops and send flattened PDFs. See the seal file management guide.

Quick reference

Commercial contract, NDA, purchase order: E-signature on a platform; digital signature for higher stakes; add 大小章 images before signing if the counterparty expects them
Online filing with a government agency: 工商憑證 for the company, 自然人憑證 for individuals, as the system requires
Bank account and paper bank instructions: Physical chops matching the lodged specimen; the bank's own app or token online
Real-estate transfer or mortgage: Paper, registered seals and seal certificates, usually through a land administration agent
Quotation, invoice-style documents: Chop image as presentation; no signature requirement in law

Where this tool fits

The seal generator creates chop graphics, including square company chops and smaller name chops in the Taiwan style, as transparent PNG or SVG. The PDF stamping tool places them on a PDF before you send it for signing. A generated chop image isn't a registered seal and isn't an electronic or digital signature. It can't match a bank's lodged specimen, and it doesn't identify the signer or detect tampering. Use a signing platform or government certificate wherever legal effect matters, and never use a generated chop to imitate a company or person you don't represent.

FAQ

Is an e-signed contract valid in Taiwan without 大小章? Generally yes. Since the 2024 amendment, electronic signatures can't be refused legal effect just for being electronic, and they can satisfy signature or seal requirements. The chops are often expected, but they aren't what makes the contract valid.

Does the other side have to agree to e-signing? Consent is still the basis, but it's now easier to establish. If they haven't agreed, you can give them a reasonable opportunity to object, and silence then counts as consent. They can opt out going forward.

What's the difference between 電子簽章 and 數位簽章? A digital signature is a certificate-backed type of electronic signature, and it's presumed to be the signer's own signature or seal. Other electronic signatures are valid but have to be proved if disputed.

Can I use a scanned chop image as my signature? It's weak. It can be copied, isn't tied to the person who applied it, and gets no presumption. Use it alongside a real e-signature, not instead of one.

Is 工商憑證 needed for private contracts? Not usually. It's mainly for government systems. Private contracts typically use commercial e-signing platforms.

Comparing jurisdictions? Company seal requirements by country puts Taiwan next to eleven other jurisdictions in one dated, sourced table. For the neighbours in this series, see Singapore and Hong Kong.

Sources: Electronic Signatures Act (Laws & Regulations Database of the ROC, in Chinese) · Ministry of Digital Affairs: Legislative Yuan passes amendments to the Electronic Signatures Act (in Chinese)