eIDAS 2.0, Article 42, DE

it binds the date and time to data in such a manner as to reasonably preclude the possibility of the data being changed undetectably;

it is based on an accurate time source linked to Coordinated Universal Time; and

it is signed using an advanced electronic signature or sealed with an advanced electronic seal of the qualified trust service provider, or by some equivalent method.

1. A qualified electronic time stamp shall meet the following requirements: (a) it binds the date and time to data in such a manner as to reasonably preclude the possibility of the data being changed undetectably;

1a. Compliance with the requirements laid down in paragraph 1 shall be presumed where the binding of date and time to data and the accuracy of the time source comply with the standards, specifications and procedures referred to in paragraph 2.

2. By 21 May 2025, the Commission shall, by means of implementing acts, establish a list of reference standards and, where necessary, establish specifications and procedures for the binding of date and time to data and for establishing the accuracy of time sources. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 48(2).

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Source: NovaCopilot