Vietnam just moved from “legal grey zone” to a structured digital asset market, where five layers of regulation now cover recognition, trading, market conduct, sandbox testing, and enforcement.
Key shifts institutions need to know:
1. Law 71 (Jan 1, 2026) — digital assets now recognized as property under Vietnamese Civil Code
2. Resolution 05 (Sep 9, 2025) — 5-year crypto market pilot, but access is limited to foreign investors only, settled in VND via licensed providers
3. Circulars 15 & 32 (Mar 27, 2026) — strict asset segregation + clear tax treatment (0% VAT, 0.1% for foreign orgs/individuals)
4. Resolution 222 (Sep 1, 2025) — regulatory sandboxes in HCMC & Da Nang
5. Decree 284 (Sep 1, 2026) — fines up to VND 200M and license revocation for non-compliance
APAC DAO works with institutions entering Vietnam’s digital asset market, advisory on the regulatory pathway, and direct business matching with licensed providers, local partners, and regulators.
Contact us for more nicole@apacdao.net