Vietnam has officially implemented Decree 219 effective August 7, 2025, replacing Decree 152 and its amendment Decree 70. This marks a significant shift in how foreign labour is managed, with a focus on streamlining procedures, decentralizing authority, a

 1. IntroductionSince the middle of 2021, the situation in Vietnam with the COVID-19 outbreak grew more complex, resulting in further difficulties for enterprises and foreign individuals.To assist wi

The Vietnamese Government has issued Decree 145 (“145/2020/ND-CP”) providing extensive detail and guidelines for the implementation of the Labour Code 2019, including working conditions and professional relations, and which takes effect from 1 February 20

Decree 123/2020/ND-CP (“Decree 123” or “the Decree”) was issued by the Vietnamese Government on 19 October 2020, providing guidance in relation to invoices and vouchers, including the issuance of e-invoices.