What requirements must electronic banking accounting documents meet?

Electronic banking accounting documents must meet the requirements specified in Clause 9, Article 7 of Decision 1789/2005/QD-NHNN on the Regulation of Banking Accounting Documents issued by the Governor of the State Bank. To be specific:

- Electronic documents must be prepared according to the prescribed form, structure, and format, with all the necessary contents ensuring the legal validity of the accounting document.

- Electronic documents recorded on information carriers must have specific instructions regarding the time and technical factors ensuring the use, inspection, and control of electronic documents when necessary.

- The data and information on the document must be clearly, truthfully, and accurately reflected and encrypted conformably. The document must contain sufficient electronic signatures of the individuals responsible for the accuracy and security of the data; the electronic signatures on the document must match the electronic signatures issued and managed by the bank where the account is opened or the Payment Center of the Bank.

- The date of preparation of electronic documents is recorded in numbers and formatted as: DD/MM/YYYY (where DD is the day; MM is the month; YYYY is the year).

- The cancellation or amendment of incorrectly prepared electronic documents is carried out following the provisions of law and the State Bank regarding the handling of errors in electronic transactions and payments.

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