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As of July 1, 2024, the Law on E-Transactions 2023 has come into effect, replacing the Law on E-Transactions 2005. This new law provides a stronger legal foundation for electronic transactions. Understanding this updated legal framework offers a significant advantage to contractual parties involved in transactions within Vietnam, ensuring compliance with Vietnamese law.
Please find out more details in our brochure, E-contracts in Vietnam
Decree 70/2025/ND-CP is issued to amend and supplement several articles of Decree 123/2020/ND-CP, which regulates invoices and documents. This new decree takes effect from June 1, 2025. Notable changes include new regulations on electronic invoices generated from cash registers, responsibilities of electronic invoice service providers, invoice issuance time for specific cases, electronic invoice content, value-added invoices combined with tax refund declarations, electronic documents, and other related issues. These amendments are likely to impact many entities, including businesses, organizations, and individuals.
On 6 January 2025, the Government issued Decree No. 05/2025/NĐ-CP, amending and supplementing certain provisions of Decree No. 08/2022/NĐ-CP, which details the implementation of the Law on Environmental Protection. In general, Decree No. 05/2025/NĐ-CP has been developed based on three core principles: ▪ Administrative Procedure Reform: Simplifying administrative procedures for individuals and businesses by reducing the number of entities required to comply with environmental administrative formalities. ▪ Decentralization and Delegation: Reviewing and enhancing the delegation of authority to local governments to handle certain environmental administrative procedures that previously fell under the jurisdiction of the Ministry of Natural Resources and Environment. ▪ Facilitation of Implementation: Revising regulations to facilitate the implementation of new policies and provisions on environmental protection.
On 21 November 2024, the Government issued Decree No. 153/2024/NĐ-CP, stipulating implementing an environmental protection fee for industrial emissions. Effective 5 January 2025, this Decree aims to promote sustainable industrial practices by holding facilities accountable for their environmental impact.
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