This Decree applies to agencies, organizations and individuals opting for e-transactions in financial activities.

Legal validity of e-vouchers

1. The display format, sending, receipt, storage and legal validity of e-vouchers shall comply with the Law on E-Transactions.

2. E-vouchers in financial activities must satisfy all state management requirements and be conformable with the provisions of law on various financial domains.

3. An e-voucher must bear e-signatures of all persons responsible for signing it.

4. Where an e-voucher bears only the signature of a competent person, the information system must be capable of recognizing and certifying that this e-voucher has been processed by responsible persons in the course of forwarding it to the signer.

For further details, Please see a reference translation  at http://www.customs.gov.vn/Lists/EnglishDocuments/ViewDetails.aspx?language=en-US&ID=1056