Is a digital signature different from a signature in Vietnam? Where is a digital signature created from?

Is a digital signature different from a signature in Vietnam?

Based on Clause 6, Article 3 of Decree 130/2018/ND-CP, the regulations are as follows:

Terminology Explanation

In this Decree, the following terms are understood as follows:

1. "Key" is a sequence of binary numbers (0 and 1) used in cryptographic systems.

2. "Asymmetric cryptographic system" is a cryptographic system capable of generating a key pair consisting of a private key and a public key.

3. "Private key" is a key in a key pair belonging to an asymmetric cryptographic system, used to create a digital signature.

4. "Public key" is a key in a key pair belonging to an asymmetric cryptographic system, used to verify a digital signature created by the corresponding private key in the key pair.

5. "Sign" is the act of inputting the private key into a software program to automatically create and attach a digital signature to a data message.

6. "Digital signature" is a form of electronic signature created by transforming a data message using an asymmetric cryptographic system, whereby the person receiving the initial data message and the signer's public key can accurately verify:

a) The transformation mentioned above was generated by the correct private key corresponding to the public key in the same key pair;

b) The integrity of the data message content from the time the aforementioned transformation was performed.

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"Sign" refers to using a private key in a software program to automatically create and attach a digital signature to a data message.

And "Digital signature" is a form of electronic signature created by transforming a data message using an asymmetric cryptographic system.

Thus, a digital signature and a signature are entirely different.

Is a digital signature different from a signature in Vietnam? Where is a digital signature created from? (Image from the Internet)

Is a digital signature created by using the private key in Vietnam?

According to Article 9 of Decree 130/2018/ND-CP, a digital signature is considered a secure electronic signature when it meets the following 3 conditions:

Condition 1. The digital signature is created during the validity period of the certificate and can be verified by the public key recorded on that certificate.

Condition 2. The digital signature is created by using the private key corresponding to the public key recorded on the certificate issued by one of the following organizations:

- The national digital signature authentication service provider;

- The specialized digital signature authentication service provider of the Government of Vietnam;

- The public digital signature authentication service provider;

- The specialized digital signature authentication service provider of agencies, organizations granted certificates ensuring safety for specialized digital signatures as specified in Article 40 of this Decree.

Condition 3. The private key is exclusively under the control of the signer at the time of signing.

Thus, the private key for a digital signature is one of the 3 mandatory conditions to ensure the security of a digital signature.

Is an authenticated e-invoice generated from a cash register required to have a digital signature in Vietnam?

Based on Clause 6, Article 8 of Circular 78/2021/TT-BTC on electronic invoices as follows:

Authenticated e-invoice generated from a cash register connected to the tax authority's electronic data transfer system

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6. Responsibilities of the seller when using electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system:

a) Register to use electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system according to the provisions of Article 15 of Decree No. 123/2020/ND-CP;

b) Issue electronic invoices with tax authority codes generated from a cash register according to the provisions of Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Be responsible for using the sequence of tax authority codes when issuing electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system to ensure continuity and uniqueness;

d) Transfer electronic invoice data with tax authority codes generated from a cash register to the tax authority on the same day through an electronic data reception, transmission, and storage service provider.

An authenticated e-invoice generated from a cash register connected to the tax authority's electronic data transfer system must adhere to principles specified in Article 11 of Decree 123/2020/ND-CP, specifically as follows:

Principle 1. Identify invoices printed from cash registers connected to the tax authority's electronic data transfer system;

Principle 2. Not required to have a digital signature;

Principle 3. Expenses for acquiring goods and services using invoices (or copies of invoices or information from the General Department of Taxation's electronic portal on invoices) generated from cash registers are considered legitimate expenses for determining tax obligations.

Thus, electronic invoices with tax authority codes generated from a cash register are not required to have a digital signature.