摘要：The need to create measure that would allow improving SME business environment was influenced by rapidly developing economy during the past decade, establishment of new companies and involvement of households in the economy. Social economic development, science and technological advancement processes are more and more indefinite, have more various risks. Understanding of this circumstance allows validating the need to foresee and evaluate on time various threats that may cause negative or incomprehensive unwanted results of SME and government’s e-administation, at the same time trying to perform prevention of possible threats, negative and unwanted processes of legal validity evaluation of e-documents. Due to new business and accounting, international cooperation conditions, changes of tax administration, new tax laws (related to the accession of the Republic of Lithuania to European Union) there is substantial increase of legal and tax documents, number of tax administration procedures, requirements for data protection and data quality, also number of legal and natural persons who file returns. In present scientific researches and practical scientific works of evaluation of e-documents’ validity, there is lack of adequate evaluation of factors and circumstances, that expresses various dangers. It is possible to state that in scientific researches and actual works e-documents’ validity security problems, that are rather serious and of different forms now or will be in the future, are ignored.Therefore time stamping in many cases is becoming ultimate evidence resolving the status of documents. The paper describes following Time stamping System components - NMI and TSU interface, Time stamping unit (TSU), Archive, User interface, Control system, VPN router. The paper reflects findings from EC funded 6th Framework project BALTICTIME (IST- 027751).
关键词：e Service; e Document; eGoverment; Small; To; Medium-SIZED; Firms; Time stamping.
