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AesirX ComplianceOne | Vietnam Digital Transformation Law
Vietnam Law on Digital Transformation - [ACTIVE]
Connect digital transformation programs, systems, platforms, and infrastructure to accountable evidence
Manage digital transformation programs, online public services, digital-system requirements, cross-framework obligations, and implementation-plan readiness under Law 148/2025/QH15 and its active Decree 224/2026/NĐ-CP.
Why the Law on Digital Transformation Matters
Law 148/2025/QH15 is Vietnam's active horizontal parent framework. Issued 11 December 2025 and effective 1 July 2026, it supersedes the Law on Information Technology 67/2006/QH11, subject to the transitional arrangements in Article 48.
It establishes the horizontal legal framework for digital-transformation principles and policies, national coordination, measures to ensure digital transformation, digital government, the digital economy, digital society, and the responsibilities of participating agencies, organizations, and individuals. It does not directly govern all organizational data, identity, transactions, and infrastructure; data, electronic transactions, cybersecurity, telecommunications, artificial intelligence, and other specialist areas remain governed by their respective legislation, subject to consistency with the principles and requirements of this Law. Because the framework is horizontal, the practical challenge is coordination: the same program can touch data protection, cybersecurity, AI, e-commerce, telecommunications, and electronic transactions at once.
ComplianceOne treats the law as a horizontal parent framework that connects those obligations without duplicating them. Digital transformation programs, systems, and platforms are governed records with owners, evidence, and cross-framework links.
Decree 224/2026/NĐ-CP is the active substantive implementing decree beneath the law. Effective 1 July 2026, it details how digital-transformation strategies, online public services, digital-system requirements, procurement, and controlled experimentation are put into practice. Decision 268/QĐ-TTg is the official implementation plan for the law, a planning and coordination reference rather than the main compliance framework.
What the Law Covers
Dimension
Coverage
Status
Active parent law 148/2025/QH15, effective 1 July 2026.
Transition
Supersedes the Law on Information Technology 67/2006/QH11 (legacy), subject to Article 48 transitional arrangements.
Scope
Horizontal framework: digital-transformation principles and policies, national coordination, measures to ensure digital transformation, digital government, the digital economy, digital society, and participant responsibilities.
Who must comply
State agencies, organizations, and individuals participating in Vietnam's digital-transformation activities, as this horizontal law's addressed participants.
Specialist boundary
Data, electronic transactions, cybersecurity, telecommunications, AI, and other specialist areas remain governed by their own legislation, subject to consistency with this law.
Active implementing decree
Decree 224/2026/NĐ-CP – the active substantive implementing layer, effective 1 July 2026.
Implementation plan
Decision 268/QĐ-TTg – official implementation plan (reference, not the main framework).
Cross-frameworks
Data Law, Data Security Draft, EID/EAuth Draft, PDPL, Cybersecurity, AI Law, E-Commerce, Telecom, Electronic Transactions, Digital Technology Industry Law.
The Digital Transformation Instrument Stack
The digital transformation stack is a parent law with an active implementing decree and an official implementation plan:
Law 148/2025/QH15
Active Parent LawThe law establishes the horizontal legal framework for digital-transformation principles and policies, national coordination, measures to ensure digital transformation, digital government, the digital economy, digital society, and participant responsibilities. Specialist areas – data, electronic transactions, cybersecurity, telecommunications, and AI – remain governed by their own legislation, subject to consistency with this law.
Decision 268/QĐ-TTg - Official Implementation Plan
Decision 268/QĐ-TTg (Prime Minister, 12 February 2026) is the official implementation plan; used for implementation-plan tracking, coordination, communication, and future child-instrument review. It is a planning reference rather than a standalone compliance framework.
Decree 224/2026/NĐ-CP – Implementing Decree
ActiveDecree 224/2026/NĐ-CP (Government of Vietnam, issued 24 June 2026, effective 1 July 2026) is the active substantive implementing decree beneath the law. It details digital-transformation strategies, programs, and plans; online information and online public services; digital-system architecture, design principles, and minimum requirements; state-budget expenditure and allocation; investment, procurement, and leasing of digital services; controlled experimental development; and digital-economy and digital-society development.
Article 90(2) repeals Decree 45/2026/NĐ-CP on state-budget-funded IT investment, Decree 42/2022/NĐ-CP on online information and public services, and Decree 64/2007/NĐ-CP on IT application in state agencies from 1 July 2026, subject to the transitional rules in Article 91. Teams should review references to those instruments and record which transition rules apply to existing work.
How ComplianceOne Supports the Law
ComplianceOne maintains a governed inventory of digital transformation programs, projects, systems, platforms, and digital services, each with an owner, purpose, users, data categories, vendors, and cross-framework obligations.
Under Decree 224/2026/NĐ-CP, ComplianceOne adds readiness support for online public services (full-process versus partial-service classification, partial-service justification, electronic forms, once-only data reuse, online payment, digital-signature readiness, status notifications, and proactive-service levels) as well as digital-system architecture and minimum-requirement records, digital-service procurement and leasing, and controlled experimental development. Cross-links to Data Law, PDPL, the Data Security Draft, and cybersecurity evidence apply where data is processed, protected, or transferred, without duplicating those frameworks. Where electronic identity, authentication, e-signatures, and e-contracts are involved, records connect to the EID/EAuth Draft and electronic-transaction evidence; identity remains a separate legal area, cross-linked only where relevant.
Digital infrastructure and resilience work links to telecom, cloud, data-center, and cybersecurity controls. Implementation-plan review keeps Decision 268 and future child instruments visible, with a scheduled review anchored to the law's effective date. Human review remains required before formal evidence or submission.
Related Modules
Program Governance
Coordinates programs, owners, controls, and roadmap review.
Explore Program Governance
Data Mapping
Maps digital systems, platforms, data categories, and cross-framework links.
Explore Data Mapping
Audit Trail
Monitoring Programs
Tracks infrastructure, resilience, and recurring reviews.
Explore Monitoring Programs
Compliance Forms
Manages AI incident investigation, evidence, remediation, and linked notifications.
Explore Compliance FormsCompare the Difference
Without Structured Framework Operations
With ComplianceOne
Digital programs lose context about ownership, systems, data, and cross-framework obligations.
Digital transformation programs and systems have owned, reviewable records.Legacy IT-Law references are mixed with current obligations.Legacy and current framework records stay distinguishable.The implementation plan is confused with the substantive law.Decision 268 stays a roadmap reference, separate from the active law.Cross-framework evidence is copied into competing records.Cross-framework evidence is reused through links, not duplicated.Online public-service readiness is tracked ad hoc rather than as governed records.Decree 224 public-service readiness is tracked through dedicated records.Built for Digital Transformation Compliance Operations
Digital transformation programs and systems are tracked against Law 148 and Decree 224, with responsibilities, evidence, and reviews kept together.
Decree 224 public-service requirements are managed through structured records for forms, data reuse, payments, digital signatures, and service readiness.
Related obligations across data, cybersecurity, AI, e-commerce, telecoms, and electronic transactions are linked without duplicating evidence.
See Digital Transformation Compliance in Action
See how ComplianceOne connects digital systems, data, identity, transactions, and infrastructure evidence.
Ronni K. Gothard Christiansen - Technical Privacy Engineer & CEO
Technical Compliance Expert, 32+ Years Open Source Advocate, X-BoD Open Source Matters Inc.
Frequently Asked Questions
Yes. Law 148/2025/QH15 was issued on 11 December 2025 and took effect on 1 July 2026. It supersedes the Law on Information Technology 67/2006/QH11, subject to the transitional arrangements in Article 48.
No. It is a horizontal parent framework covering digital-transformation principles and policies, national coordination, measures to ensure digital transformation, digital government, the digital economy, digital society, and participant responsibilities. It is not modeled as a sector overlay, and it does not directly govern all organizational data, identity, transactions, and infrastructure; those specialist areas keep their own legislation, subject to consistency with this law.
Yes. Decree 224/2026/NĐ-CP is the active substantive implementing decree beneath the law. It took effect on 1 July 2026 and details online public services, digital-system requirements, procurement and leasing, controlled experimentation, and digital-economy and digital-society measures.
No. Decision 268 is the official implementation plan – a planning and coordination reference. The substantive compliance layers are the law itself and its active implementing Decree 224/2026/NĐ-CP.
No. No official form IDs or fine amounts are presented until they are verified against official texts. Internal operational templates support readiness in the meantime.
The Law on Digital Transformation is a horizontal framework that overlaps data protection, data security, electronic identity, cybersecurity, AI, e-commerce, telecommunications, and electronic transactions. ComplianceOne connects a digital transformation program to the evidence in those areas through cross-links, so obligations are coordinated once rather than duplicated across separate tools.
Next Steps
Start a Compliance Pilot
Test digital transformation governance, cross-framework mapping, and roadmap review with your team.
Discuss Your Compliance Needs
Review your digital programs, systems, and cross-framework evidence model.
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