AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Yes, an ordinary services contract can be e-signed. Nigeria's Evidence Act 2011, section 93(2), says that where a rule of evidence requires a signature an electronic signature satisfies it, and Ireland's Electronic Commerce Act 2000 has sections on the legal validity of electronic form and on signatures. The harder part is proof: a Nigerian court will want evidence of who signed and that the record was not altered, and some documents, such as land transfers and powers of attorney, are treated differently.
Most freelance and consulting work between Ireland and Nigeria is agreed by email and signed on an e-signature platform. Nobody prints, scans or couriers anything. That works well until something goes wrong: an unpaid invoice, a dispute over scope, a client who says the person who signed had no authority. This guide looks at whether an e-signed contract holds up on each side, and what to do so it can be proved.
The Nigerian position
The Nigerian rules sit in the Evidence Act 2011, as amended in 2023. A Brickmans Law analysis on Mondaq (December 2021) and an Omaplex overview of the 2023 amendment set out the main points:
- Section 93(2): where a rule of evidence requires a signature, an electronic signature satisfies it.
- Section 93(3): an electronic signature may be proved in any manner, including by showing a security procedure was used.
- Section 84: computer-generated evidence must meet set conditions, which can be shown by a certificate under section 84(4); the 2023 amendment extends the section to "electronic records".
- Digital signatures: under the amended section 93, a digital signature is treated as secure where the signature creation data was under the signatory's exclusive control and any alteration is detectable.
- Cybercrimes Act 2015, section 17: also recognises electronic signatures.
So a services agreement signed on a platform is not invalid because it is electronic. What a Nigerian court will look at is evidence: who signed, how they were identified, and whether the document is the one they signed.
Documents to treat differently
The Brickmans analysis notes that wills, powers of attorney and conveyances of land were excluded under the Electronic Transactions Bill 2019, which had not then become law, and that e-signatures were not widely accepted for such documents in practice. If your contract with a Nigerian client includes a power of attorney, a transfer of land or a guarantee over property, expect to sign those parts in ink, often before a notary.
The Irish position
Ireland's Electronic Commerce Act 2000, on the Irish Statute Book, contains a section headed "Electronic form not to affect legal validity or enforceability" (section 9), a section on "Signatures" (section 13) and a section on "Excluded laws" (section 10). We were able to confirm the section headings but not the operative wording, so read the sections themselves, or ask an Irish solicitor, if your contract falls near the excluded categories.
Stamp duty in Nigeria
A point Irish freelancers rarely hear about. An April 2026 article in the NAU Journal of Public and Private Law reads the Nigeria Tax Act 2025 as requiring instruments to be stamped within 30 days of execution (section 126(1)) and making unstamped instruments inadmissible in civil proceedings (section 127(1)). The article does not say how this applies to an instrument executed abroad. For a routine services contract it may never matter; if you think you may have to sue on the contract in Nigeria, ask a Nigerian lawyer whether it should be stamped.
Set-up that makes an e-signed contract provable
- Use a platform that records an audit trail: email addresses, time stamps, IP data and a completion certificate.
- Have the client sign from a company email address, and name the signatory's role in the contract.
- Ask for a board resolution or authority letter for large contracts, so authority cannot be denied later.
- Download the signed PDF and the audit certificate and keep both; the platform may not keep them for ever.
- Include a governing-law clause (Irish or Nigerian law) and a forum clause saying which courts hear disputes.
- Keep the email chain that agreed the scope and price; it supports the contract if the signature is challenged.
If you have to enforce it
For smaller debts the Lagos State Small Claims Court can help. Its 2023 Practice Direction covers liquidated money demands of up to ₦5,000,000, excluding interest and costs, where the claimant or defendant lives or does business in Lagos or the claim arose there. A Letter of Demand (Form SCA 1) giving 14 days comes first, the complaint is filed with documents such as contracts and receipts, and the process aims to reach judgment within 60 days. Your signed contract and its audit trail are exactly the documents it asks for.
Where Pryme fits
Payment records are part of the evidence. Pryme customers can generate a verifiable receipt or statement, through Pryme's partnership with VerifyDoc.ai, which anyone can check is genuine and unaltered. Invoices raised from a Pryme business account sit alongside the payments they relate to. See also professional indemnity for Nigerian client work.
Questions people ask
Is an electronic signature valid in Nigeria?
Yes for most contracts. Evidence Act 2011 section 93(2) says an electronic signature satisfies a rule requiring a signature; proof of who signed still matters.
Can I sign a contract with a Nigerian company using DocuSign or a similar tool?
Yes for an ordinary services agreement. Keep the audit certificate and signed PDF so the signature can be proved.
Which documents should not be e-signed for Nigeria?
Powers of attorney, land transfers and wills are commonly signed in ink, often before a notary; analysis of Nigerian law notes e-signatures are not widely accepted for them.
Does a contract need stamp duty in Nigeria?
Academic reading of the Nigeria Tax Act 2025 says instruments are stamped within 30 days and unstamped ones are inadmissible in civil cases. Ask a Nigerian lawyer if you may need to sue.
Sources
- Admissibility of e-signatures in Nigeria, Brickmans Law via Mondaq (9 Dec 2021) · accessed Oct 2026
- An overview of the Evidence (Amendment) Act 2023, Omaplex · accessed Oct 2026
- Electronic Commerce Act 2000, Irish Statute Book · accessed Oct 2026
- Stamp duty under the Nigeria Tax Act 2025, NAU Journal of Public and Private Law (Apr 2026) · accessed Oct 2026
- Lagos State Practice Direction on Small Claims Court 2023, Lagos MSME portal · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.