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Vietnam digital signature business use: how to get one

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Vietnam digital signature business use starts with one step: buy a digital certificate from a licensed provider. With it, a firm can sign tax filings, e-invoices and contracts on a computer. This guide explains what the signature is, who may issue it, and where firms need it.

Sources: Government of Vietnam, Decree 130/2018/ND-CP; Ministry of Finance, Circular 19/2021/TT-BTC.

What a digital signature is

A digital signature is a kind of electronic signature. Decree 130/2018/ND-CP says it is made by changing a data message with a pair of keys. One key is private and signs. The other is public and checks the signature.

A digital certificate links the public key to a named person or organization. It carries the issuer's name, the holder's name, a code, a validity period and the public key. The private key stays with the signer. A signature counts as secure only if it is made inside the certificate's validity period and checks out against the public key in that certificate.

This is different from a scanned image of a signature or a typed name. Those are not digital signatures under the decree.

Sources: Decree 130/2018/ND-CP, Articles 3, 5 and 9; Law on E-Transactions 51/2005/QH11, Articles 21 and 22.

The legal base

Vietnam's Law on E-Transactions 51/2005/QH11 first set the rules for electronic signatures. Article 24 says that when a law requires a signature, an electronic signature can meet that need if it identifies the signer and shows approval of the content.

Decree 130/2018/ND-CP added the detail for digital signatures. It took effect on 15 November 2018. Under Article 8, a document that must be signed is treated as signed if it carries a digital signature that meets the security conditions. A company document that needs a seal can carry the digital signature of the company instead.

Foreign digital signatures that are allowed for use in Vietnam have the same legal force as those from Vietnamese public providers.

Sources: Law on E-Transactions 51/2005/QH11, Article 24; Decree 130/2018/ND-CP, Article 8.

Who can issue a certificate

Only certain bodies can issue a valid certificate. Decree 130 names the National Digital Signature Certification Authority, the Government's specialized authority, public authorities, and specialized authorities of some agencies. For most firms, the choice is a public provider.

A public provider must hold a licence from the Ministry of Information and Communications. The licence lasts 10 years. The provider must be a company set up under Vietnamese law and must lodge a deposit of at least 5 billion dong with a bank. This is meant to cover claims if something goes wrong.

The ministry's National Root CA website lists the certificates of many providers. Its files archived by May 2021 include certificates for BkavCA, FPT-CA, Viettel-CA, VNPT-CA, Safe-CA, SmartSign, Newtel-CA and TrustCA, among others. Check that any provider you choose appears there before you pay.

Sources: Decree 130/2018/ND-CP, Articles 9, 11, 12 and 13; National Root CA website (rootca.gov.vn), certificate files as archived before 20 May 2021.

How to get one

The steps are short and the same for most providers.

  • Pick a licensed public provider and ask for a certificate in your company's name.
  • Send the application form and your company documents. The provider checks that the details are correct.
  • Create the key pair. You may make it yourself on approved devices, or ask the provider to make it and hand over the private key safely.
  • The provider issues the certificate. It is issued only to the applicant and must show the details listed in Decree 130.
  • Keep the private key under your own control. Only the signer should use it.

A certificate has an end date. A holder may ask for an extension at least 30 days before it expires, so put the date in a calendar.

Sources: Decree 130/2018/ND-CP, Articles 24, 25 and 26.

Using it for tax filing

Tax authorities in Vietnam run an electronic tax portal. Article 7 of Circular 19/2021/TT-BTC says a taxpayer who files tax electronically must sign with a valid digital certificate from a public provider or another authorised body. Some cases are exempt, such as an individual with a tax code but no certificate. That person can use a one-time verification code instead.

For a company, the signature is the way to send returns and pay tax online. The Ministry of Finance issued Circular 19/2021/TT-BTC on 18 March 2021, and it took effect on 3 May 2021. It replaced the earlier Circular 110/2015/TT-BTC and Circular 66/2019/TT-BTC, so firms should follow the new text.

Because rules can change, read the current circular on the General Department of Taxation portal before you file.

Sources: Circular 19/2021/TT-BTC, Articles 3, 7 and 47.

Using it for e-invoices

Decree 119/2018/ND-CP sets the rules for electronic invoices. It took effect on 1 November 2018. An e-invoice must show the seller's digital signature, and it may show the buyer's signature if there is one.

The decree first asked businesses to finish the switch to e-invoices by 1 November 2020. On 19 October 2020 the Government issued Decree 123/2020/ND-CP. It sets 1 July of next year as the new date for the switch, 20 months later than first planned. Firms whose systems are ready are encouraged to use the new rules before that date.

A firm that plans to issue e-invoices will therefore need a certificate in its own name. It is cheaper to buy it once and use it for tax filing and invoices together.

Sources: Decree 119/2018/ND-CP, Articles 3, 6 and 35; Decree 123/2020/ND-CP, Article 59.

Before you buy

Check three things. Is the provider licensed and listed? Does the certificate carry your exact company name? Do you know who holds the private key and where the device is kept?

Some papers still need a pen. Vietnamese rules on notarized documents and on certain land papers can call for a signature in person, so ask a lawyer when in doubt. This article is general information, not legal advice.

Sources

  • Government of Vietnam, Decree 130/2018/ND-CP of 27 September 2018 on digital signatures and digital signature certification services.
  • National Assembly, Law on E-Transactions 51/2005/QH11, 29 November 2005.
  • Government of Vietnam, Decree 119/2018/ND-CP of 12 September 2018 on electronic invoices.
  • Ministry of Finance, Circular 19/2021/TT-BTC of 18 March 2021, on tax e-transactions.
  • Government of Vietnam, Decree 123/2020/ND-CP of 19 October 2020 on invoices and documents.
  • National Root Certification Authority, rootca.gov.vn.