1. An advanced electronic signature shall meet the following requirements:

(a) it is uniquely linked to the signatory;

(b) it is capable of identifying the signatory;

(c) it is created using electronic signature creation data that the signatory can, with a high level of confidence, use under his sole control; and

(d) it is linked to the data signed therewith in such a way that any subsequent change in the data is detectable.

2. By 21 May 2026, the Commission shall assess whether it is necessary to adopt implementing acts to establish a list of reference standards and, where necessary, establish specifications and procedures for advanced electronic signatures. On the basis of that assessment, the Commission may adopt such implementing acts. Compliance with the requirements for advanced electronic signatures shall be presumed where an advanced electronic signature complies with the standards, specifications and procedures. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 48(2).