The Government has recently promulgated the Decree No. 165/2018/ND-CP on electronic financial transactions.
The Decree prescribes that conversions from paper documents into electronic ones must be carried out according to the following forms:
– Scanning paper documents and then converting them into files stored in computer systems, or
– Converting information inscribed on paper documents into digital data stored in computer systems.
Electronic documents converted in either of the aforesaid forms must meet the following requirements:
– Exactly describing information inscribed in paper documents.
– Organizations or individuals converting paper documents into electronic documents must affix their digital signatures on electronic documents or give authentication by using one of the methods defined in point b of clause 2 of Article 5 in this Decree.
The Decree No. 165/2018/ND-CP is set to enter into force on February 10, 2019.