Vietnam: Does the digital signature used in e-invoices need to be attached to the digital certificate?
Does the digital signature used in e-invoices in Vietnam need to be attached to the digital certificate?
Pursuant to the provisions of subsection 4, Section IV, Part I, promulgated together with Decision 1450/QD-TCT in 2021, stipulating digital signatures used in electronic invoices as follows:
“4. Digital signatures
- The digital signature used is a secure electronic signature that meets the provisions of the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005; Decree No. 130/2018/ND-CP dated September 27, 2018 detailing the implementation of the Law on Electronic Transactions on digital signatures and digital signature authentication services and guiding documents. Digital signatures are specified according to the XML Signature Syntax and Processing standard specified in Circular No. 39/2017/TT-BTTTT dated December 15, 2017 of the Ministry of Information and Communications promulgating a list of technical standards on information technology in state agencies and Circular No. 22/2020/TT-BTTTT dated September 7, 2020 of the Ministry of Information and Communications stipulating technical requirements for digital signing software, digital signature checking software.
- The digital signature data area contains information at the time of digital signature (SigningTime tag, located in the Signature\Object\SignatureProperties\SignatureProperty tag). The SigningTime card has a data type of date and time as specified at Point b, Clause 2, Section IV, Part I of this regulation.
- Use the URI attribute of the Reference tags of the XML Signature Syntax and Processing standard to specify the data areas to be digitally signed for each data type, including the time of digital signature.
- Digital signature needs to be attached to a digital certificate (X509SubjectName card and X509Certificate card).”
Accordingly, the digital signature used is a secure electronic signature that meets the provisions of the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005; Decree No. 130/2018/ND-CP dated September 27, 2018 detailing the implementation of the Law on electronic transactions on digital signatures and digital signature authentication services and guiding documents. Digital signatures are specified according to the XML Signature Syntax and Processing standard specified in Circular No. 39/2017/TT-BTTTT dated December 15, 2017 of the Ministry of Information and Communications promulgating a list of technical standards on applications. information technology in state agencies and Circular No. 22/2020/TT-BTTTT dated September 7, 2020 of the Ministry of Information and Communications stipulating technical requirements for digital signing software, control software check digital signature.
What are the regulations on data representation in QR Code on e-invoices in Vietnam?
Pursuant to the provisions of subsection 7, Section IV, Part I, promulgated together with Decision 1450/QD-TCT in 2021, providing for data representation in the QR Code as follows:
"7. QR Code on e-invoice
a) Data representation in QR Code
The value of a data object in the QR Code displayed by the acceptor has one of the following formats:
Details of data representation in QR Code are specified at Point d, Clause 7, this Section.
Accordingly, the value of a data object in the QR Code is displayed from the payment acceptor in the form of a numeric string, a special alphanumeric string, or a character string.
Vietnam: Does the digital signature used in e-invoices need to be attached to the digital certificate? (Image from the internet)
What are the regulations on the QR Code data object format on the e-invoices in Vietnam?
Pursuant to the provisions of subsection 7, Section IV, Part I, promulgated together with Decision 1450/QD-TCT in 2021, stipulating the format of QR Code data objects on invoices as follows:
“b) QR Code data object format on invoice
The data in the QR Code is structured as follows: Each data object is made up of three separate fields, including: (1) the reference data object identifier (ID) field; (2) the length field specifies the number of characters in the value field; (3) value field. The fields are coded as follows:
- The ID field is encoded into a 2-digit value, from “00” to “99”;
- The length field is encoded as a 2-digit value, from “01” to “99”;
- The value field has a minimum length of 01 character, a maximum of 99 characters and is formatted according to regulations for each field.
In case the value field has no information (length is 0) do not include the ID field, length field and value field in the QR Code data.”
Thus, the digital signature used in the e-invoice needs to be attached with a digital certificate (X509SubjectName card and X509Certificate card).
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