Vietnam | Employment Tax | Electronic Identification and Authentication (eID) registration for foreign representatives now available


July 31, 2025

Employment Tax

Vietnam | Electronic Identification and Authentication (eID) registration for foreign representatives now available

Summary

Businesses in Vietnam are required to register for eID no later than 30 June 2025. Prior to obtaining a corporate eID, the legal representative or head of the organization must first obtain a personal eID. Until the last week of June 2025, only Vietnamese representatives were able to register for a personal eID, while foreign representatives faced restrictions. We are pleased to inform our readers that foreign representatives are now eligible to proceed with personal eID registration.

The detail 

All businesses operating in Vietnam must register for a corporate eID by 30 June 2025. This is in accordance with Decree 69/2024/ND-CP, issued on 25 June 2024. Starting 1 July 2025, access to government platforms and public service portals using the VNeID platform will require a registered eID account. This is part of the government’s broader digital transformation initiative and aligns with national data security standards.

The corporate eID registration process mandates that the legal representative or head of the organization first obtain a Level 2 (“L2”) personal eID. Until recently, only Vietnamese nationals were able to complete this step. Foreign representatives were unable to register, which created a barrier to completing the corporate eID process given obtaining a personal L2 eID is a prerequisite.

We are pleased to report that, in recent weeks, foreign representatives are now eligible to register for L2 personal eIDs. The relevant Vietnamese authorities have implemented the necessary systems to enable this, and we have already successfully assisted clients in completing such registrations. If you require assistance with this process, our team is here to help.

It should be noted that foreign representatives must hold a valid Temporary Residence Card (issued by the Vietnam Immigration Department) to be eligible for L2 personal eID registration.

What this means

With the Vietnamese authorities now enabling L2 personal eID registration for foreign representatives, companies with foreign legal representatives should proceed with the registration process without delay.

We have observed that some local tax authorities have requested L2 personal eID registration for foreigners who are not legal representatives or heads of organizations. This suggests that a wider application is expected where the Vietnamese

government may eventually require all foreign nationals working in Vietnam to obtain an L2 personal eID for tax compliance purposes.

We will continue to monitor these developments closely and keep you informed of any further changes.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Brittany Chong
Partner

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