The use of the electronic signature in Brazil is based on the ICP regulation 24th of August 2.002-2001. In this case, the digital signature is valid when its certified by ICP, or by any other agreed PKI. It’s legally valid in what we call ” advanced digital signature” and does not consider the ”simple electronic signature”.
In 2016, companies with over 5 employees were forced to use the digital signature to suscribe, transfer and file e-documents, including tax returns and labor statements for the electronic invoice program of the Federal Government.