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Decree 69/2024/ND-CP: Mandatory Transiti on to Electronic Identification Accounts for Enterprises 

Trường Lăng
Decree 69/2024/ND-CP

Effective Date: from 1 July 2025

Decree No. 69/2024/ND-CP, effective from 1 July 2025, marks an important milestone in Vietnam’s digital governance framework by formally requiring enterprises and organizations to transition to electronic identification (e-ID) accounts issued by the Ministry of Public Security for the purpose of carrying out administrative and tax procedures. This change reflects the Government’s broader push toward digital transformation, data integration, and enhanced transparency across state management systems.

Under Clause 4, Article 40 of Decree 69, all user accounts previously created on the National Public Service Portal and on ministerial and provincial administrative procedure information systems will expire as of 30 June 2025. From 1 July 2025 onward, these legacy accounts will no longer be valid for accessing online public services. As a result, enterprises will be required to use VNeID-based electronic identification accounts to continue performing essential administrative functions, including electronic tax declarations and other regulatory filings.

Overview of Electronic Identification Account Registration

An electronic identification account functions as a digital “identity card” for enterprises and organizations within Vietnam’s national electronic identification and authentication system. Similar in concept to a citizen’s personal identity card, the enterprise e-ID enables competent authorities to accurately identify, manage, and supervise business entities across different administrative platforms.

By integrating enterprise information into a centralized electronic system, the e-ID framework enhances data consistency, security, and transparency. It also supports the Government’s ability to monitor compliance more effectively, reduce administrative fragmentation, and design more targeted and data-driven public policies, including tax policies applicable to enterprises operating in Vietnam.

Electronic identification is therefore not merely a technical requirement, but a foundational component of Vietnam’s evolving digital infrastructure for public administration and corporate regulation.

Key Enterprise Information Integrated into the e-ID System

According to Article 6 of Decree 69/2024/ND-CP, the electronic identification account of an enterprise contains a standardized set of core information, including:

  • Enterprise identification number
  • Enterprise name
  • Date of establishment
  • Head office address
  • Enterprise registration number
  • Tax code
  • Electronic identification code

Once integrated, the e-ID account serves as the single verified reference point for the enterprise when interacting with state authorities through electronic channels.

Permanent Data Storage and Access History

Decree 69 also introduces clear rules on data storage and traceability. Under Article 17, all information related to electronic identification, along with any integrated data, will be permanently stored in the national electronic identification and authentication system.

In addition, the system records the access history of each electronic identification account. Such access logs must be retained for a minimum period of five years from the date of access. Enterprises and organizations have the right to review and retrieve information related to their own access history, which supports accountability and internal compliance monitoring.

At the same time, the managing authority of the electronic identification system is permitted to use this data for lawful state management purposes. Any other use of the information must strictly comply with applicable legal regulations, reinforcing safeguards around data protection and lawful processing.

Conditions for Enterprise e-ID Registration

Decree 69 allows enterprises and organizations to be granted an electronic identification account regardless of level. However, a critical prerequisite applies to the registration process: the legal representative of the enterprise must possess a Level-2 personal VNeID account in order to successfully register the enterprise’s e-ID.

This requirement underscores the importance of aligning personal identification data with enterprise registration data. The legal representative’s information must match records in the national population database, as inconsistencies may delay or prevent successful registration.

Where registration is conducted through an authorized representative, an appropriate authorization letter must be prepared in accordance with relevant regulations.

Practical Implications for Enterprises

From a practical perspective, the expiration of legacy public service portal accounts on 30 June 2025 creates a hard operational deadline. Enterprises that fail to complete the transition to an electronic identification account in time may encounter significant disruptions to their administrative and tax compliance activities.

Without a valid e-ID account, enterprises may be unable to submit applications for administrative procedures, carry out electronic tax filings, or access essential public services provided through government platforms. This could lead to delays in compliance, interruptions to routine operations, and increased administrative burden at a time when digital procedures are becoming the default.

While Decree 69 does not currently impose explicit penalties for failing to register an electronic identification account, the practical consequences of non-registration function as a de facto enforcement mechanism. In effect, the inability to access digital public services may hinder business continuity and operational efficiency.

Benefits of Early Registration

Registering an electronic identification account offers several tangible benefits for enterprises and organizations. By consolidating enterprise data into a single verified digital identity, businesses can significantly reduce the time and cost associated with repetitive administrative procedures.

The integration of information allows for faster access to online public services, improved responsiveness to regulatory requirements, and more streamlined interactions with tax authorities and other government agencies. Over time, this centralized digital identity is expected to support smoother compliance processes and reduce administrative friction.

From a governance perspective, electronic identification also enhances transparency and contributes to anti-corruption efforts by minimizing manual interventions and improving traceability within administrative systems.

Electronic Identification Account Registration Methods]

CriteriaOption A: Online Registration via VNeID AppOption B: In-Person Registration at Local Police Authority
Registration channelMobile application (VNeID – Android/iOS)Competent local police authority
Who may applyLegal representative or authorized individual holding a Level-2 personal VNeID accountLegal representative or authorized individual
Initial requirementsInstallation of VNeID app and access to a Level-2 personal VNeID accountPhysical presence at the authority and preparation of hard-copy documents
Registration path“Organizational Identification” → “Register Organizational Identification” within the VNeID appSubmission of Form TK02 – Application for Electronic Identification Account
Organization types selectableEnterprises; entities with tax codes but no business registration; cooperatives; unregistered or non-coded organizationsApplicable to all organization types supported under Decree 69
Information declarationElectronic declaration of enterprise details, depending on organization typeManual declaration supported by documentary evidence
Authentication methodPasscode authentication (with reset function if forgotten)Verification by competent authority using national and specialized databases
Confirmation requirementApplicant confirms the accuracy and completeness of declared information before submissionApplicant signs and submits Form TK02
Processing timeSubject to system verification; dependent on database availabilityUp to 3 working days if information exists in databases; up to 15 working days if not
Notification of resultsDisplayed within the VNeID application upon approvalNotification sent via registered phone number or official address
OutcomeElectronic identification code displayed in the VNeID appElectronic identification code issued after approval
SuitabilityRecommended for enterprises seeking faster and more efficient registrationSuitable where online registration is not feasible or information is not digitized

Recommendations

From a compliance and operational standpoint, the period leading up to 1 July 2025 represents a critical transition window for enterprises. Early registration is strongly recommended to avoid system congestion, unexpected data discrepancies, or procedural delays as the deadline approaches.

Enterprises should carefully review the information stated on their Enterprise Registration Certificate and ensure consistency with national databases, particularly regarding the legal representative’s personal details. Any discrepancies should be rectified in advance to facilitate a smooth registration process.

Professional support may be beneficial, especially for foreign-invested enterprises or organizations with complex authorization structures. Timely guidance can help ensure that registration is completed in full compliance with applicable regulations and that enterprises remain fully operational in the post-transition digital environment

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About the Author
Trường Lăng
Trường Lăng, founder and 15-year director of Viettonkin, guides the company's strategic direction, makes top-level decisions, and represents the firm in key business negotiations. With over 20 years of consulting experience in Belgium and Southeast Asia, including 15 years specializing in FDI projects, he has established himself as a top expert who helps clients across industries expand their businesses. His deep knowledge of risk management and business operations, combined with his proven track record of successful consultation projects, makes him a valuable partner for investors seeking quality consulting services.

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