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Update on Regulations on Digital Signature of Enterprises According to Decree 239/2025/ND-CP
From September 3, 2025, Decree 239/2025/ND-CP amending and supplementing Decree 31/2021/ND-CP guiding the Investment Law officially took effect. One of the most notable points that businesses need to pay special attention to is the updated regulations on digital signatures. A timely understanding of these changes is essential to ensure that the process of implementing investment and business procedures is smooth, efficient, and compliant with the law.
Digital Signature – Preferred Electronic Filing Method
According to the provisions of Decree 239/2025/ND-CP, the form of submitting dossiers and documents electronically through digital signatures is emphasized and encouraged. Specifically:
- Submit an electronic copy with a digital signature
The new Decree requires submission of a hard copy (paper copy) and an electronic copy with a digital signature in accordance with the law on electronic transactions (submit a digitally signed copy; do not submit a scanned copy). Digital signatures have the same legal value as handwritten signatures and seals on traditional documents. Digital signatures must comply with the law on electronic transactions and related guiding documents (such as Decree 23/2025/ND-CP on electronic signatures and trusted services).
- Legality of digital signatures
Electronic records and documents signed with public digital signatures by organizations providing digital signature certification services licensed in Vietnam are fully recognized as having legal value. This means that businesses can completely use digital signatures to sign important legal documents and records such as business registration, investment registration, changes to business registration content, etc. Electronic copies with digital signatures are recognized as having equal legal value to paper copies. However, if there is a difference between the paper and electronic versions, the content of the paper version will be considered official and have final legal value.
Carry out Investment Procedures with Digital Signature
Based on the guidance from Decree 239/2025/ND-CP, investment procedures under the new regulations are carried out in the following steps:
1. Prepare documents
Enterprises prepare all required documents and application forms in electronic file format (PDF, Word, Excel…).
2. Digital signature:
The electronic version of the dossier must have a digital signature in accordance with the law on electronic transactions and has the same legal value as the paper dossier submitted to the Ministry of Finance and the Investment Registration Agency. Enterprises use digital signatures to electronically sign all or the necessary pages of the dossier. Enterprises are responsible for the accuracy, consistency, and completeness of the content of the paper dossier and the electronic version submitted to the Ministry of Finance and the Investment Registration Agency.
3. Submission of dossier:
The Ministry of Finance and the Investment Registration Agency are responsible for publicizing the address and form for receiving electronic copies of investors on the National Investment Information Portal, the Ministry of Finance’s Electronic Information Portal, and the Electronic Information Portal of the local state investment management agency.
For example, in Ho Chi Minh City, the Ho Chi Minh City Department of Finance has a Notice of instructions on submitting electronic documents when performing procedures by logging in and declaring information according to the instructions at the link: http://120.72.100.66/NopHoSoKTDN/ , attaching files with digital signatures corresponding to the names of each document component, then clicking complete/save.
4. Receiving and processing:
After the investor/enterprise has a registration code to complete the electronic submission, bring the paper file and the receipt of the electronic file to the Receiving and Result Delivery Department at the investment registration agency to submit the file according to regulations. The receiving specialist will review and compare the electronic file components with the paper file. The agency will receive the validly signed electronic file and conduct an appraisal. The response result (Business Registration Certificate, Investment Policy Decision…) will also be digitally signed by the state agency and sent back to the enterprise via electronic means.
– In case the paper file components match the electronic version, the specialist at the Reception and Result Delivery Department will issue a receipt with the appointment date for the result delivery to the investor/enterprise.
– In case the paper file components do NOT match the electronic version or vice versa, the specialist of the Foreign Economic Affairs Department will request the investor to declare and resubmit.
Benefits of Using Digital Signature According to the New Decree
Thoroughly applying digital signatures according to Decree 239/2025/ND-CP brings many practical benefits to businesses:
- Save time and costs: Eliminate printing, travel, and waiting costs to submit documents directly.
- Make administrative procedures transparent: All processes are performed online, and it is easy to look up and track the status of documents.
- Improve operational efficiency: Business owners can sign documents and approve official dispatches remotely anytime, anywhere with just a digital signature and internet connection, which is especially useful in the digital age and remote working.
- Ensure legality and security: Digital signatures guarantee the integrity of documents, prevent rejection, and identify the identity of the signer.
Responsibilities Of Businesses When Using Digital Signature
To comply with new regulations and implement them effectively, businesses need to note:
- Ensure the digital signature is still valid: The enterprise's digital signature must be provided by an entity licensed by the Ministry of Information and Communications (for example, VNPT, FPT, BKAV, or Viettel, etc.) and still valid.
- Update software and browser: The computer needs to be installed with PDF reading software, web browsers, and necessary extensions to sign and submit documents online.
- Understand the online submission process: The person in charge needs to be trained to master the process of signing and submitting documents on the National Information Portal.
- Be responsible for accuracy and consistency: The enterprise must ensure that the content between the paper documents and the electronic version with digital signatures matches and is consistent.
- Avoid the risk of violating the law: In case of using an invalid digital signature (forgery, expired digital certificate, or uncertified software), the documents may be rejected, and the enterprise also faces the risk of being fined.
What should businesses prepare?
To comply with the regulations from September 3, 2025, businesses should proactively:
- Register digital signatures at organizations providing digital signature certification services licensed by the Ministry of Information and Communications.
- Periodically check digital certificates to avoid expiration.
- Train legal, accounting, and administrative staff to proficiently use the digital signature system.
- Store electronic and paper records for inspection and comparison when necessary.
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