Knowledge base

On 23 April 2026, the 16th National Assembly passed the Law on Access to Information No. 01/2026/QH16, replacing the 2016 Access to Information Law (No. 104/2016/QH13). The new law takes effect on 1 September 2026. It sets out citizens' right to access information created or held by state agencies and public service units, and the corresponding disclosure obligations of those bodies. For businesses, a few points matter. First, a company's trade secrets can only be released to a third-party requester with the owner's consent, unless the head of the relevant agency decides disclosure is necessary for public interest or public health. Second, the law requires state agencies to proactively publish information useful for due diligence and compliance, including land-use planning, public investment and procurement results, and administrative penalties for tax, intellectual property, environmental, labor, and social insurance violations. Third, foreign nationals residing in Vietnam, including staff of foreign-invested enterprises, have the right to request information directly related to their own rights and obligations. The law does not itself set VAT, corporate income tax, e-invoice, labor, or customs rules; it is a general framework governing transparency of state-held information. Business owners and accountants should be aware of it mainly for two reasons: protecting their own trade secrets when a third party requests access to information a state agency holds about them, and using the public-disclosure and request channels it creates to check planning, procurement, and enforcement records relevant to compliance or partner due diligence.

On May 14, 2026, the Government issued Decree No. 153/2026/ND-CP, amending Decree No. 01/2015/ND-CP (as previously amended by Decree No. 12/2018/ND-CP) on the specific scope of customs operational zones and the coordination responsibilities for combating smuggling and illegal cross-border transport of goods. The decree is largely technical and administrative in nature: it redefines the precise boundaries (coordinates and area) of customs operational zones at road border checkpoints, customs clearance points, dedicated cargo-transport roads, inland waterway checkpoints, and rail checkpoints. It also updates the list of premises subject to customs supervision and control (warehouses, export-processing enterprise premises, industrial zones, economic zones, free trade zones, international financial centers, etc.) and clarifies the customs authority's lead role in combating smuggling within its operational zones, including the power to apply patrol, investigation, and verification measures and to coordinate tasks with other agencies. The entire old boundary-coordinate appendix (issued with Decree 12/2018/ND-CP) is replaced with a new appendix that specifies detailed boundaries for dozens of checkpoints across 22 border provinces and cities, including Quang Ninh, Lang Son, Cao Bang, Tuyen Quang, Lao Cai, Lai Chau, Dien Bien, Son La, Thanh Hoa, Nghe An, Ha Tinh, Quang Tri, Hue, Da Nang, Quang Ngai, Lam Dong, Gia Lai, Dak Lak, Dong Nai, Tay Ninh, Dong Thap, and An Giang. Import-export businesses, logistics operators, bonded warehouses, and other entities operating at land border checkpoints should check the new boundary appendix to confirm the exact zone subject to customs inspection and supervision, to avoid complications during customs clearance or post-clearance audits. The decree takes effect on July 5, 2026.

Consolidated Decree No. 67/VBHN-ND-BCT (issued July 9 2026, published in the Official Gazette on July 15 2026) merges the original Decree 09/2018/ND-CP with the latest amendments from Decree 248/2026/ND-CP, effective July 1 2026. It sets out the conditions, dossiers, and procedures foreign investors and foreign-invested economic organizations must follow to obtain a Business License and a Retail Establishment License in Vietnam, covering export rights, import rights, wholesale and retail distribution, logistics services, goods leasing, trade promotion, commercial intermediary services, and bidding-organization services. The most significant change in this consolidated version extends the decree's scope to e-commerce: the phrase 'providing e-commerce services' is replaced with 'managing and operating intermediary e-commerce platforms, social networks conducting e-commerce activities, and integrated e-commerce platforms.' As of July 1 2026, the old e-commerce decrees, 52/2013/ND-CP and 85/2021/ND-CP, are repealed. Starting January 1 2027, platform operators must carry out electronic identity verification for sellers and livestream sellers on their platforms. E-commerce platforms already registered or notified before July 1 2026 may keep operating under their existing registration until June 30 2027, during which they must update their filings to comply with the new rules. For foreign-invested retailers, the Economic Needs Test (ENT) requirement is unchanged: it still applies to any retail outlet beyond the first one, except where the outlet is under 500 sq m, is located inside a trade center, and is not a convenience store or mini-supermarket format. Foreign-invested SMEs, e-commerce platform operators, and livestream sellers should review the new identity-verification obligations now and update their licenses before the June 2027 transition deadline to avoid disruption.

The State Bank of Vietnam issued Circular 07/2026/TT-NHNN dated 6 May 2026, amending Circular 17/2016/TT-NHNN on monetary brokerage activities of commercial banks and foreign bank branches. The circular takes effect on 20 June 2026. The key amendment is to Clause 1 of Article 4: commercial banks and foreign bank branches must issue internal regulations on monetary brokerage covering at minimum the implementation procedures, scope of responsibilities and authority of persons involved, and risk management. Within 10 days of issuing or amending such internal regulations, banks must send a copy to the SBV (Credit Institution Supervision Department or regional SBV branch). Article 11 on implementation is also amended to clarify supervisory and inspection responsibilities of the SBV Inspectorate and the Credit Institution Supervision Department, and the responsibilities of heads of relevant units.

Decree 144/2026/ND-CP, issued by the Government on May 5, 2026 and effective from June 20, 2026, amends Decree 181/2025/ND-CP, which details the implementation of the VAT Law. The decree expands the list of VAT-exempt goods and services, adding several types of insurance: life insurance, health insurance, student insurance, livestock and crop insurance, insurance for boats and equipment used directly in fishing, reinsurance, and insurance for oil and gas facilities and foreign-flagged tankers leased by foreign petroleum contractors operating in Vietnamese or jointly-exploited overlapping waters. It also clarifies that 'debt sale' (VAT-exempt) covers the sale of both payables and receivables, as well as the sale of deposit certificates. On input VAT credit, the decree clarifies treatment of deferred-payment or installment purchases of VND 5 million or more: businesses may still credit input VAT even without non-cash payment documents if the contractual payment deadline has not yet arrived. Once the deadline passes without non-cash payment proof, however, the business must declare a downward adjustment to the credited input VAT for that portion; if valid non-cash payment documents are obtained later, the credit can be reclaimed. Most significantly for exporters, the decree replaces the entire list of exported raw and processed natural resources and minerals (Appendix I - unprocessed, Appendix II - processed) that determines export tax treatment under the state policy of restricting raw mineral exports. Businesses exporting minerals and metals (iron, copper, aluminum, tin, zinc, gemstones, gold and silver, etc.) should check their HS codes against the new lists to confirm their correct export tax obligations.

On 24 April 2026, the Ministry of Public Security issued Circular 37/2026/TT-BCA amending several circulars on vehicle registration and technical inspection (for road and inland waterway vehicles). The main changes include updated inspection certificate templates, revised change-registration procedures, and adjustments to administrative procedures related to vehicle inspection. The circular takes effect on 8 June 2026. Inspection books issued before the effective date remain valid.

The Ministry of Construction issued Circular 11/2026/TT-BXD (dated 31 March 2026, effective 1 June 2026) specifying the list, technical specifications, and quality standards for Group II and Group III construction material minerals permitted for export, pursuant to Clause 38, Article 1 of Decree 21/2026/ND-CP. Exported minerals must have legal provenance evidenced by a valid mining licence or mineral recovery registration certificate. Exporting enterprises are responsible for retaining documentation and submitting annual reports to provincial People's Committees by 15 January each year. The circular replaces Circular 04/2021/TT-BXD dated 30 June 2021. The permitted export list covers silica sand, natural ornamental stone (granite, marble, slate), ordinary construction stone, kaolin, feldspar, and other construction material minerals, each with specific technical quality thresholds.

Decree 127/2026/ND-CP, effective from June 1, 2026, establishes Vietnam's first comprehensive legal framework for quality management and development of Halal products and services. It applies to organizations and individuals that manufacture, import, export, or trade Halal products and services (food, tourism, transport, storage, etc.), as well as Halal testing and certification bodies. Businesses must declare the applicable Halal standard before placing products on the market, ensure raw materials are free of Haram or Najis elements, control cross-contamination during production, packaging, and transport, and clearly mark «HALAL» on labels (unless the product already carries a Halal certification mark). Halal certification is in principle voluntary, becoming mandatory only when a specialized regulation requires it for specific products. Domestic Halal certification bodies must obtain an operating registration certificate from the Ministry of Science and Technology and must employ at least two Muslim lead assessors holding a university degree and relevant professional certificates. Certification results from foreign bodies are recognized in Vietnam if covered by a mutual recognition arrangement (MRA) or unilaterally accepted by the Ministry. The decree also sets out inspection and administrative penalty procedures, and support policies for small and medium enterprises: one-time subsidies for testing and certification costs for key export producers, trade promotion support at international Halal fairs, and a national Halal database. Businesses producing or exporting food, cosmetics, or tourism services aimed at Muslim markets (the Middle East, Malaysia, Indonesia, etc.) should review their production processes and prepare standard-declaration dossiers ahead of the June 1, 2026 effective date.

This is a consolidated document authenticated by the Ministry of Industry and Trade on March 13, 2026, merging Circular No. 40/2009/TT-BCT (promulgating the National Technical Regulation on Electrical Engineering, effective March 29, 2010) with amendments under Circular No. 51/2025/TT-BCT dated November 11, 2025 (promulgating QCVN 26:2025/BCT on Electrical Engineering - Power Grid System, effective June 1, 2026). It sets out national technical regulations QCVN QTĐ-5, QTĐ-6 and QTĐ-7 covering testing, operation-maintenance, and construction of power grid equipment (transmission and distribution lines, substations up to 500 kV), hydroelectric plants of 30 MW or more, and thermal power plants of 1 MW or more connected to the national grid. The bulk of the content is technical procedure: inspection during installation, completion testing before commissioning, and periodic inspection (generally every 3 years) for generators, transformers, hydraulic turbines, dams and hydraulic structures - including earth-resistance measurement, insulation-resistance measurement, dielectric tests, vibration measurement, and load-rejection tests. Circular 51/2025/TT-BCT repealed all six chapters of Part II (grid equipment, substation and transmission-line testing) in the former Volume 5, replacing them with the new QCVN 26:2025/BCT, effective from June 1, 2026. This is a technical electrical-safety standard aimed at the power industry (power plant owners, transmission and distribution operators), not tax, accounting, e-invoicing, labor, or customs matters. It therefore falls outside RegHub's core coverage for SME owners and accountants, and is retained only as technical background for businesses operating in the power sector.

On May 19, 2026, the Ministry of Agriculture and Environment issued Circular 22/2026/TT-BNNMT, amending a series of circulars to decentralize authority, cut red tape, and simplify administrative procedures across seven areas: crop cultivation and plant protection, quality management of agro-forestry-fishery products (food safety), climate change (carbon credit registration), science and technology, marine and island resources and environment, livestock and veterinary medicine, and environment. For businesses, the key changes include shorter processing times for several procedures (for example, recognition of special-case crop variety circulation drops from 15 to 10 working days, and some steps drop from 10 to 5 working days); state inspection of food safety for imports is transferred from the central-level Departments of Animal Health and Plant Protection to agencies designated by provincial People's Committee chairpersons; simplified documentation for Certificates of Free Sale (CFS) for exported goods and for food safety eligibility certificates; shorter appraisal periods for veterinary drug registration and renewal; and a streamlined process for canceling and transferring ownership of carbon credits and greenhouse gas emission quotas on the National Registry System. The Circular takes effect from May 19, 2026, except Articles 2 and 3 (import food safety inspection), which take effect from September 1, 2026, and Article 6 (carbon credit registration), which takes effect from August 1, 2026. Applications submitted before the effective date continue to be processed under the previous rules. Businesses in agricultural and food import/export, livestock, veterinary pharmaceuticals, and the carbon market should review their internal procedures to take advantage of the shortened processing times and confirm the newly designated competent authority, which is now often provincial rather than central level.

On March 31, 2026, the Government issued Decree No. 106/2026/ND-CP on the investment, construction, management, and operation of inland container depots (ICDs, known in Vietnamese as "cang can"). The Decree takes effect on May 15, 2026 and replaces Decree No. 38/2017/ND-CP. It applies to all Vietnamese and foreign organizations and individuals involved in investing in, building, managing, or operating ICDs, which function as transport hubs linked to seaports, airports, inland waterways, railways, and road border gates, and which also serve as customs clearance points for imported and exported goods. The Decree sets out the criteria for qualifying as an ICD (a minimum area of 5 hectares for newly established depots), the mandatory infrastructure components, the list of permitted services at ICDs (loading and unloading, warehousing, customs brokerage, quarantine, packaging, processing, and similar value-added services), and detailed procedures and timelines for announcing the opening of an ICD, suspending operations, or closing an ICD. It also clarifies the coordination responsibilities among the Ministry of Construction, the Ministry of Finance, the Vietnam Maritime and Inland Waterway Administration, customs and quarantine authorities, and provincial People's Committees in overseeing ICD activities. For businesses, particularly logistics infrastructure investors, ICD operating companies, and import-export businesses that use ICD services, the Decree introduces specific compliance obligations: submitting ICD opening dossiers through the National Public Service Portal, publicly posting service prices, connecting data to the National Single Window mechanism, and filing an annual operational report with the Ministry of Construction (via the Vietnam Maritime and Inland Waterway Administration) by December 20 each year. Companies currently investing in or operating ICDs, as well as logistics and import-export businesses relying on ICDs for customs clearance, should review their internal procedures to align with the new documentation requirements and deadlines before the Decree takes effect.

The Prime Minister approved the terms of reference for revising the National Forestry Planning for 2021-2030 with a vision to 2050. This is an approval of the methodological framework document for conducting the planning revision, not the revised plan itself. The document is based on the Law on Forestry, the Law on Planning, and National Assembly resolutions on administrative unit reorganization and the national master plan. It has no direct impact on SME tax or financial obligations. The Decision was signed on 11 May 2026.