What is a digital signature in Vietnam? When is a digital signature considered a secured electronic signature in Vietnam?

What is a digital signature in Vietnam?

Pursuant to Clause 6, Article 3 of Decree 130/2018/ND-CP, the provision is as follows:

Terminology Explanation

In this Decree, the terms below 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 pair of keys including a private key and a public key.

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

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

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

6. "Digital signature" is a type of electronic signature generated by the transformation of a data message using an asymmetric cryptographic system, whereby, a person who has the original data message and the signer's public key can accurately determine:

a) The aforementioned transformation was generated by the exact private key corresponding to the public key in the same key pair;

b) The integrity of the content of the data message since the aforementioned transformation.

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Thus, in light of the above provision, a digital signature is a type of electronic signature generated by transforming a data message using an asymmetric cryptographic system.

What is a digital signature in Vietnam? When is a digital signature considered a secured electronic signature in Vietnam? (Image from the Internet)

When is a digital signature considered a secured electronic signature in Vietnam?

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

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

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

- National digital signature certification service provider;

- Specialized digital signature certification service provider by the Government of Vietnam;

- Public digital signature certification service provider;

- Specialized digital signature certification service provider of agencies and organizations granted a certificate of eligibility to ensure the safety of specialized digital signatures regulated in Article 40 of this Decree.

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

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

Based on Clause 6, Article 8 of Circular 78/2021/TT-BTC, the regulations on e-invoices are as follows:

authenticated e-invoice generated from a POS cash register connected to electronic data transfer to the tax authority

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6. Obligations of the seller when using an authenticated e-invoice generated from a POS cash register connected to electronic data transfer to the tax authority:

a) Register the use of an authenticated e-invoice generated from a POS cash register connected to electronic data transfer to the tax authority according to the provisions of Article 15 of Decree No. 123/2020/ND-CP;

b) Issue an authenticated e-invoice generated from a POS cash register according to the provisions of Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Use the range of characters of the code granted by the tax authority when issuing an authenticated e-invoice generated from a POS cash register connected to electronic data transfer to the tax authority to ensure continuity and uniqueness;

d) Forward the authenticated e-invoice generated from the POS cash register to the tax authority on the same day through an organization providing data transmission, receipt, and storage services.

An authenticated e-invoice generated from a POS cash register connected to electronic data transfer to the tax authority must comply with the principles regulated in Article 11 of Decree 123/2020/ND-CP as follows:

Principle 1. Identify the invoice printed from the POS cash register connected to electronic data transfer to the tax authority;

Principle 2. Not required to have a digital signature;

Principle 3. The expense for purchasing goods and services using an invoice (or a copy of the invoice or information from the Tax General Department's electronic portal on the invoice) issued from the POS cash register is considered a legitimate expense with sufficient legal invoices and documents for tax purposes.

Thus, an authenticated e-invoice generated from a POS cash register is not required to have a digital signature.