Knowledge base

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 As of July 1 2026, the old e-commerce decrees, 52/2013/ND-CP and 85/2021/ND-CP, are repealed.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.

Decree 220/2026/ND-CP, issued by the Government on 22 June 2026, amends Decree 67/2023/ND-CP on mandatory motor vehicle civil liability insurance, mandatory fire and explosion insurance, and mandatory insurance for construction activities. It takes effect from 1 July 2026. The most significant change is a newly issued premium schedule (Appendix III) for mandatory construction-period insurance, split into two groups: projects with no or limited equipment-installation work (under 50% of value) and projects where equipment installation makes up 50% or more of value. Premium rates (per mille of project value) and deductible levels are set out in detail by project type - civil, industrial, technical infrastructure, transport, and agriculture and environment works. Insurers may adjust premiums up or down by a maximum of 25% based on risk assessment, but cannot discount below the set rates for projects in high natural-disaster-risk areas or when the insurer has posted a loss on its property insurance line for three consecutive financial years. The decree also clarifies who must buy the insurance: project owners remain primarily responsible even if they delegate purchasing to a contractor; it adds rules on the extra premium due when construction or warranty periods run longer than planned; and it requires survey, design, and construction contractors to supply project-value information so insurers can calculate the correct premium. Insurance contracts signed before the effective date continue under their original terms unless both parties agree to amend them under the new rules. Construction investors (including foreign-invested projects), contractors, and insurers should review mandatory insurance costs in existing contracts and new project budgets.

Decree 155/2026/ND-CP, dated May 15, 2026, amends and supplements Decree 124/2020/ND-CP, the decree that details how the Law on Complaints is implemented. The new decree introduces a formal definition of a «complex complaint case», tightens the rules for authorizing someone else to file a complaint (an individual's power-of-attorney document must now be notarized or certified), and adds a procedure for withdrawing a complaint when multiple people jointly complain about the same issue. The most notable addition is a new mechanism for temporarily or permanently suspending complaint resolution in cases of force majeure or objective obstacles (natural disasters, epidemics, accidents, seized case files, etc.), together with new provisions on applying information technology and digital transformation to complaint-handling data. The decree also tightens disciplinary responsibility for civil servants who commit violations during complaint verification or resolution, or who unlawfully interfere with a case. This is a general administrative-procedure decree that applies to any individual or organization filing a complaint against a state agency's administrative decision or act - it does not set out any tax, invoicing, customs, or labor-specific obligations for businesses. A business could use this procedure when disputing an administrative decision, but the decree itself creates no new compliance obligation for SMEs. It takes effect on July 1, 2026; the mandatory notarization requirement for individual authorization documents will itself expire on January 1, 2027.

Decree 161/2026/ND-CP dated 15 May 2026 sets the new base salary for civil servants, public employees, and the armed forces at VND 2,530,000/month effective from 1 July 2026. The base salary is the reference point for salary tables, allowances, mandatory social contributions, activity fees, and subsistence allowances. The decree also establishes a bonus regime: the annual bonus fund equals 10% of total wage fund (excluding allowances) based on position, grade, and rank. Bonuses are awarded for exceptional performance and annual performance ratings, governed by each agency's internally issued bonus regulations. This is important information for understanding the social insurance contribution base that flows from changes to the government-sector wage structure, relevant to public service units and labour cost planning.

Decree 162/2026/ND-CP dated 15 May 2026 mandates an 8% increase in pensions, social insurance benefits, and monthly allowances for all recipients as of before 1 July 2026. This applies to civil servants, workers, military personnel, police, and various other categories currently receiving monthly pensions or allowances. For those who retired before 1 January 1995 whose pension, after the 8% increase, remains below VND 3,800,000/month, additional adjustments apply: a top-up of VND 300,000/person/month (if their amount is at or below VND 3,500,000) or an adjustment up to VND 3,800,000/person/month (if their amount falls between VND 3,500,000 and VND 3,800,000). This is relevant to SMEs as changes to pension benefit levels inform the social insurance contribution base adjustments that ripple through to active employees in subsequent adjustment cycles.

Decree 152/2026/ND-CP, issued on 13 May 2026, provides detailed guidance for the new Civil Judgment Enforcement Law No. 106/2025/QH15. It sets out core enforcement procedures: representation of litigants, how to determine an emergency, an objective obstacle, or a force majeure event that excuses a late enforcement request, the national civil-enforcement database and digital platform linked to VNeID and the National Public Service Portal, how enforcement decisions are issued both ex officio and on request, limitation periods for filing requests, replacement of enforcement officers, settlement agreements between parties, the various notification methods covering digital, in person, public posting, mass media, and notice to persons abroad, and verification of a debtor's ability to pay. For businesses and SME owners there are four practical points. First, notifications are shifting heavily to the digital environment via the VNeID app, so companies and individuals involved in enforcement cases need to monitor VNeID closely to avoid missing deadlines. Second, the decree spells out the documentation needed to enforce arbitral awards, including foreign arbitral awards, which matters for businesses and foreign investors seeking to collect on commercial awards. Third, interim measures tied to labor disputes, such as suspending a dismissal decision or ordering an employer to advance wages, compensation, or workplace-accident benefits to an employee, are addressed in the rules on inter-province delegation of enforcement. Fourth, certain state-budget receivables, such as recovered tax arrears or compensation owed to state-owned enterprises, fall into the category the enforcement agency initiates on its own without waiting for a request. Overall this is a procedural decree aimed at enforcement agencies and enforcement officers. Its effect on businesses is mostly indirect, arising when a company is a judgment debtor, a judgment creditor, or a party to a dispute resolved through arbitration or the courts.

On May 12, 2026, the Ministry of Public Security issued Circular 47/2026/TT-BCA promulgating National Technical Regulation QCVN 12:2026/BCA on cybersecurity for electronic document storage information systems. The regulation takes effect July 1, 2026. Its scope is limited to Party and State agencies, covering document storage systems that do not hold state secrets. The regulation sets out detailed technical requirements - risk management, physical security, data backup and recovery, encryption, network monitoring, and incident response - graded across 5 information system security tiers. This is an internal technical standard for government bodies and does not directly apply to private enterprises, household businesses, or individuals, except where a company acts as an IT vendor to these agencies. As a result, it falls outside the tax, accounting, e-invoice, labor, or customs topics RegHub tracks for the SME community.

The Prime Minister issued Decision 21/2026/QD-TTg dated 30 April 2026 (effective 1 July 2026) promulgating the List of Strategic Technologies and the List of Strategic Technology Products, replacing Decision 1131/QD-TTg dated 12 June 2025. The list covers 10 strategic technology domains: digital technology (AI, big data, cloud computing, blockchain, IoT), next-generation mobile networks, robotics and automation, biotechnology and biomedical sciences, advanced energy and materials, semiconductor chips, cybersecurity and quantum technology, ocean and underground technology, aviation and space, and high-speed rail. The list of strategic technology products includes 30 products in two groups: those with existing markets (such as AI, chips, robots, clean energy) and future foundational technologies (such as quantum computing, rare earths, small modular nuclear reactors). This list may influence tax incentives for businesses investing in high-tech sectors.

Consolidated Document 29/VBHN-BCT combines Decree 55/2024/ND-CP, which implements the Consumer Protection Law, with the latest amendments from Decree 137/2026/ND-CP on multi-level marketing (MLM) management (effective July 1, 2026). It is a reference-only consolidation and has no independent legal effect on its own. For businesses selling to consumers, the rules require standard-form contracts and general trading conditions to be in Vietnamese, use at least 12pt font when printed on paper, and be registered with the regulator before use if the product or service is on the mandatory registration list. When a product defect is found, a business has only 24 hours to stop sales and 3 to 5 working days, depending on risk level, to publicly announce a recall. Large e-commerce platforms and social networks with 3 million or more active accounts a year must disclose their ranking algorithms, label sponsored content, and verify seller identities on regulator request. The biggest change is the new legal framework for MLM in Decree 137/2026/ND-CP, which replaces Decree 40/2018/ND-CP starting July 1, 2026. Existing MLM companies have 12 months to meet the new conditions and must keep a security deposit of at least VND 10 billion or 5% of charter capital.

Decree No. 123/2026/ND-CP dated 4 April 2026 details provisions of the Inland Waterway Traffic Law, taking effect 1 July 2026 and replacing Decrees 24/2015/ND-CP, 08/2021/ND-CP, and 06/2024/ND-CP. The Decree covers two main areas: (1) fire safety, occupational safety, and environmental protection requirements for facilities constructing, converting, or repairing waterway vessels; and (2) the procedure for submitting and approving transport plans for oversized cargo (length over 40 m, width over 10 m, or height over 4.5 m) and overweight cargo (total weight over 100 tonnes). The Vietnam Maritime and Inland Waterways Administration approves inter-provincial and seaport departure plans; provincial Departments of Construction approve intra-provincial plans. The approval deadline is 2 working days from receipt of a complete dossier.

Decree 89/2026/ND-CP sets out business conditions for motor vehicle inspection services, the organization and operation of vehicle registration/inspection centers (co so dang kiem), and the service-life limits for motor vehicles. It takes effect July 1, 2026, replacing Decree 166/2024/ND-CP. On business conditions, a motor vehicle inspection center must meet minimum floor-area requirements that scale with the number of inspection lines (from 1,250 sqm for a single Type I line up to 2,500 sqm for two lines), and must employ at least 2 certified inspectors, including a facility head and an inspection department head with at least 60 months of experience. Motorcycle/moped emissions testing centers face lower area and staffing thresholds. The decree also details the issuance and revocation of inspection certificates, grounds for a one-month suspension, and grounds for revoking a center's operating certificate for serious violations (forged records, falsified data, three suspensions within 12 months, etc.). A point relevant to transport and logistics operators is the vehicle service-life limit: 25 years for cargo trucks and specialized cargo vehicles; 20 years for passenger vehicles with 9+ seats (excluding driver), school and kindergarten shuttle vehicles, and 4-wheeled motorized cargo vehicles; 15 years for 4-wheeled motorized passenger vehicles. Vehicles lacking documentation of their manufacture year are deemed to have reached their service-life limit. This is a technical, road-safety and industry-licensing regulation for the vehicle inspection sector; it has no direct tax, accounting, e-invoice, labor, or customs content.