As contracts, invoices and corporate records gradually move to the electronic environment, electronic signatures and chữ ký số have become the deciding factor in whether a transaction holds legal value. Understanding the legal framework correctly helps your business sign safely, reduce the risk of disputes and protect evidence when needed.
This article summarizes the underlying legal documents, the legal value, and how to apply electronic signatures and digital signatures in the daily operations of businesses, updated to June 2026.
Why businesses need to understand the legal framework for electronic signatures
A valid electronic signature can be used to confirm intent, bind a transaction and store evidence. But that value is only recognized when it meets the right conditions regarding the type of signature, a certificate that is still valid, and data that has not been altered after signing.
In other words, “having an image of a signature” on a document does not mean the document has legal value. Businesses need to clearly distinguish the types of signatures and be able to verify their validity.
Groups of legal documents on electronic signatures to know
The legal framework for electronic signatures and digital signatures is made up of four groups of documents, each with its own role:
- Luật — The Law on Electronic Transactions 2023 establishes the legal value of electronic signatures.
- Nghị định — provides detailed guidance on electronic signatures and trust services.
- Thông tư — set out technical requirements, certification and system interoperability.
- Sector-specific documents — govern how they are used in specific operations such as electronic invoices and tax records.
A simple way to understand it: the Law establishes legal value; Decrees and Circulars set out the technical and certification conditions; sector-specific documents govern how they are used in each specific situation.
The Law on Electronic Transactions 2023: the foundational basis
The Law on Electronic Transactions No. 20/2023/QH15 was issued on June 22, 2023 and took effect on July 1, 2024. It is the foundational legal basis, in which the two provisions businesses should pay particular attention to are Article 22 and Article 23.
Article 22 — Classification of electronic signatures
- Specialized electronic signatures
- Public digital signatures
- Digital signatures for official public duties
Article 23 — Legal value of electronic signatures
An electronic signature shall not be denied legal value solely because it is expressed in electronic form. If it meets the safety conditions of a digital signature, an electronic signature has value equivalent to a handwritten signature on a paper document.
This is the basis for businesses to build electronic contract clauses. A valid electronic signature or digital signature can be used to confirm intent, bind a transaction and store electronic evidence. However, it is necessary to verify the correct type of signature, a certificate that is still valid, and data that has not been altered after signing.
Decree 23/2025/ND-CP: the main operating framework
Decree 23/2025/ND-CP regulates electronic signatures and trust services, took effect on April 10, 2025 and has had some procedures amended and simplified by Decree 15/2026/ND-CP. This is the layer of regulation that lets businesses determine: who created the signature, which organization certified it, and whether it can be verified.
Key contents of the Decree that businesses should grasp:
- The scope and entities subject to the rules on electronic signatures and trust services.
- The conditions, procedures and responsibilities of service-providing organizations.
- The basis for verifying the validity of electronic and digital signatures during transactions.
In a dispute, a business must be able to prove the identity of the signer, the status of the certificate, the time of signing and the integrity of the data. Note: digital signatures for official public duties fall under a separate framework under Decree 68/2024/ND-CP.
Technical circulars to keep in mind
Three technical circulars issued in 2025 set out the technical and certification details. Businesses do not need to memorize all of them, but should require their provider to be able to explain how signatures, certificates and data integrity are checked.
| Thông tư | Nội dung | When it applies |
|---|---|---|
| TT 15/2025/TT-BKHCN | Digital signing software, digital signature verification software and the gateway connecting to public certification services | When selecting or checking a digital signing system |
| TT 16/2025/TT-BKHCN | Model certification practice statement for trust services and electronic signatures | For the model certification process |
| TT 17/2025/TT-BKHCN | Technical requirements for interoperability with the National Electronic Authentication Center (NEAC) | For interoperability and checking trust status |
Application in business operations
Electronic contracts
Use a digital signature or an electronic signature that meets the safety conditions. The contract clauses should clearly state the signing method and binding value to avoid later disputes.
Electronic invoices
Applied under Decree 123/2020/ND-CP, Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC. The specific rules on signatures on invoices must be checked. See also our article on entities subject to electronic invoices from cash registers to apply it correctly.
Tax, social insurance and banking records
Use a public digital signature as required by the service portal and each specialized system. The act of logging in with VNeID to file taxes is also tied to the business's electronic identity and digital signature.
Storing evidence
Keep the original signed file, the certificate, confirmation logs, emails or handover records, and the document version after signing. This is an important basis when reconciliation or dispute resolution is needed.
Checklist for verifying electronic and digital signatures
Before accepting a signed document:
- The correct signer and the correct organization.
- The digital certificate is still valid at the time of signing.
- A valid certification service provider.
- The file has not been altered after signing.
When storing or handling a dispute:
- The time of signing can be determined.
- There is evidence of handover and confirmation.
- The contract clauses accept electronic signing.
- Keep the original file and the verification record.
Sample clause to include in contracts and documents
Your business may refer to the following wording to include in a contract or document:
The parties agree that signing, confirmation and approval by electronic signature or digital signature shall be carried out in accordance with the Law on Electronic Transactions 2023, Decree 23/2025/ND-CP and relevant guiding documents. A valid electronic or digital signature has legal value equivalent to a signature on a paper document as prescribed by law.
Some notes when implementing:
- Clearly state the accepted email, account or signing tool.
- Specify the authorized signer and the effective time.
- Have a process to store the original signed file and the verification log.
- For invoices, follow the specific rules on electronic invoices.
Summary of related legal documents
| Văn bản | Main content | Hiệu lực |
|---|---|---|
| Law 20/2023/QH15 | Law on Electronic Transactions | 01/07/2024 |
| Decree 23/2025/ND-CP | Electronic signatures and trust services | 10/04/2025 |
| Decree 15/2026/ND-CP | Amends and simplifies procedures in Decree 23/2025 | 14/01/2026 |
| Decree 68/2024/ND-CP | Digital signatures for official public duties | 15/08/2024 |
| TT 15/2025/TT-BKHCN | Technical requirements for digital signing and signature verification software | 15/08/2025 |
| TT 16/2025/TT-BKHCN | Model certification practice statement | 20/08/2025 |
| TT 17/2025/TT-BKHCN | Technical requirements for NEAC interoperability | Issued September 5, 2025 |
| Decree 123/2020, Decree 70/2025, Circular 32/2025 | Electronic invoices and vouchers | Sector-specific application |
Frequently asked questions
Does an electronic signature have the same legal value as a handwritten signature?
Yes. Under Article 23 of the Law on Electronic Transactions 2023, an electronic signature shall not be denied legal value merely because it is in electronic form. If it meets the safety conditions of a digital signature, it has value equivalent to a handwritten signature on a paper document.
How do electronic signatures and digital signatures differ?
A digital signature is a highly secure form of electronic signature based on a digital certificate and public key infrastructure. The Law classifies them into specialized electronic signatures, public digital signatures and digital signatures for official public duties.
What should a business check before accepting a signed document?
You should check the correct signer, that the digital certificate is still valid at the time of signing, that the certification provider is valid, and that the file has not been altered after signing.
Recommendation from IAI Partner
Dear valued enterprise,
Moving to electronic signing is an inevitable step, but the legal value of each signature lies in details that are easy to overlook: the correct type of signature, a certificate that is still valid, and data that is kept intact after signing.
We hope your business will take the time to review its contract clauses, signing process and the way it stores electronic evidence. A tidy process today will help your business stand firm when it later needs to prove a transaction.
IAI Partner is always ready to accompany your business in standardizing this process.
Best regards,
iai Partner®
Source: IAI-Partner.com
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