For many years, Vietnam has lacked a clear legal framework governing digital assets and crypto-assets. While personal ownership of virtual assets was not prohibited, their use for payment purposes was strictly banned. In practice, the government adopted a flexible regulatory approach: it neither prohibited nor openly endorsed personal holding, but firmly restricted financial payment functions related to such assets.
在过去多年，越南数字资产与加密资产领域长期缺乏明确的法律框架。法律并未禁止个人持有虚拟资产，但严格禁止将其用于支付结算。实际上，政府采取了相对灵活的管理方式：对个人持有权采取“不禁止、亦不公开支持”的默认立场，但对相关金融支付功能实施严格禁止。
In June 2025, the National Assembly of Vietnam passed the Digital Technology Industry Law, marking the first time Vietnam has legally recognized digital assets. The key contents of the Law include:
2025年6月，越南国会通过了《数字科技产业法》，标志着越南法律体系首次正式确立“数字资产”法律地位。该法的主要内容包括：
- Definition of Digital Assets
- Under the Civil Code, digital assets are defined as assets created, issued, stored, transferred, and authenticated using digital technology in an electronic environment;
- Includes: virtual assets, crypto-assets (blockchain-based), and other forms of digital assets.
- 数字资产定义
- 根据《民法典》规定，数字资产是指通过数字技术在电子环境中创建、发行、存储、转移与认证的资产；
- 包括：虚拟资产、加密资产（区块链）及其他数字资产。
- Virtual Assets
- Permitted for investment and exchange purposes;
- Excludes securities, digital forms of fiat currency, and other financial assets.
- 虚拟资产
- 可用于投资与交换用途；
- 不包括证券、法定货币的数字形式及其他金融资产。
- Crypto-Assets
- Created, issued, stored, and authenticated using blockchain technology, distributed ledger technology, or similar technologies (e.g. Bitcoin).
- 加密资产
- 通过区块链技术、分布式账本技术或类似数字技术（如比特币）创建、发行、存储及认证。
- Key Regulatory Content
- Governance of creation, trading, circulation, tax obligations, and anti-money laundering compliance;
- Definition of parties’ rights and obligations, and protection of consumer interests;
- Enforcement against legal violations and enhancement of international cooperation
- 主要监管内容
- 管理数字资产的创设、交易、流通、税收义务及反洗钱合规；
- 明确各方权利义务，保护消费者权益；
- 查处违法行为，加强国际合作。
The enactment of this law officially fills the longstanding legal gap in Vietnam’s digital asset sector, providing a critical legal framework for Web3 investors, crypto funds, and international digital asset exchanges entering the Vietnamese market. However, in practice, detailed implementation still depends on the issuance of subordinate regulations (such as decrees and circulars) by the government for full application.
本法的出台，正式填补了越南在数字资产领域长期存在的法律空白，为Web3投资者、加密基金以及国际虚拟资产交易平台进入越南市场提供了重要的法律框架与合规基础。然而，实践中，该法律的具体实施仍有赖于后续政府层面的配套法规（如法令、通知）出台，方能在实务操作中全面落地适用。
