This Practice Note considers virtual execution under Scots law, or execution of electronic documents. It covers the necessary steps for valid execution of electronic documents under Scots law and, in particular, looks at the use of the advance electronic signature (AES) in Scotland and the delivery steps required for the execution to be effective. In particular, it considers the Requirements of Writing (Scotland) Act 1995, Assimilated Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (UK eIDAS) and the Electronic Documents (Scotland) Regulations 2014, SSI 2014/83. It also considers the application, appearance and reading of an electronic document, and delivery of an electronic document, as well as ARTL, the electronic conveyancing system in Scotland.