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Digital Signatures and Electronic Transactions: Legal Framework Under the Electronic Transactions Act 2000

Munish Gowriah, CFA, Barrister-at-Law
4 min read21 July 2026

The recognition of digital signatures and secure electronic records under the Electronic Transactions Act 2000, including legal validity and evidentiary value.

The Electronic Transactions Act 2000 (ETA) establishes the legal framework for electronic transactions and digital signatures in Mauritius. The Act recognises the validity of electronic records and digital signatures, providing legal certainty for parties engaging in electronic commerce.

Digital Signatures

Section 3 of the ETA provides that a digital signature shall be considered to be legally binding where it is created using a secure process and is linked to the electronic record in such a way that any subsequent change to the record is detectable. The Act establishes a framework for the recognition of digital signatures created using reliable asymmetric cryptography (the use of a public key and private key pair to create and verify digital signatures).

Secure Electronic Records

Part VI of the ETA recognises secure electronic records and signatures. Presumptions relating to secure electronic records and signatures apply where digital signatures are created using reliable asymmetric cryptography. The party relying on a digital signature must demonstrate that the signature was created using a reliable process.

Evidentiary Value

Section 19 of the ETA provides that where any portion of an electronic record is signed with a digital signature, the digital signature shall be treated as a secure electronic signature with respect to such portion of the record. This provision ensures that electronic records signed with digital signatures have the same evidentiary value as paper-based documents.

Practical Guidance

Parties engaging in electronic transactions should ensure that their digital signatures are created using reliable processes and that the integrity of the electronic record is maintained. The use of trusted third parties, such as licensed certification service providers, may provide additional assurance regarding the authenticity and integrity of digital signatures.

This article is for general information purposes only and does not constitute legal advice.

Tags
Digital SignaturesElectronic TransactionsETAElectronic CommerceLegal Framework

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Digital Signatures and Electronic Transactions: Legal Framework Under the Electronic Transactions Act 2000 · THE LAW FIRM