Vietnam Crypto Assets: Disclosure Requirements Effective December 18, 2026
Key points
- Treasury Circular No. 165/2026/TT-BTC will take effect on December 18, 2026, and mandates the disclosure of information related to cryptocurrency transactions.
- According to regulations, service providers must report their trading activities to the China Securities Regulatory Commission before 3 p.m. every day.
- Organizations must retain disclosed information for at least 10 years, and information on their websites must be available for at least 5 years.
Notification No. 165/2026/TT-BTC (date: 31/10/2026), effective from 18/12/2026, requires cryptocurrency service providers to disclose transaction information. This notification is being implemented on a pilot basis under Government Resolution No. 05/2025/NQ-CP, aiming to strengthen Vietnam’s management of digital assets. This is an important step in establishing a legal framework for the management of cryptocurrency assets in Vietnam’s financial market.
Notice Applicable to
This notice applies to cryptocurrency service providers, cryptocurrency issuers, organizations and individuals involved in cryptocurrency investment and activities in the cryptocurrency market, as well as other relevant authorities, organizations and individuals.
Trading information and buy/sell quotes must be made public.
According to regulations, cryptocurrency service providers must publicly disclose information on their official websites explaining their decision to include cryptocurrency assets in trading, and must announce this at least 7 days before the official commencement of trading. If they decide to cancel or restrict trading, they must announce this at least 7 days before the measure is implemented.
During trading hours, cryptocurrency service providers must disclose information related to trading activities on their official websites, including:
- The total number of crypto asset types allowed for trading and the status of each type of asset.
- Latest trading price and volume, highest and lowest price of the day
- Price fluctuation range
In particular, institutions must disclose at least three best buy and sell quotes that are expected to remain valid after matching, along with the expected buy and sell order volumes for each quote. Foreign investors must also disclose the buy and sell transaction amounts calculated for each type of crypto asset.
Every day, cryptocurrency service providers must publish information on the previous day’s trading activity, including the number of orders, the volume and amount of buy and sell orders, and the trading volume and amount of various crypto assets.
Submit daily transaction reports; information will be retained for at least 10 years.
Regarding reporting requirements, cryptocurrency service providers must report their cryptocurrency trading activities for the previous trading day to the National Securities Commission before 3 PM daily. They are also required to submit a report on the trading market situation for the previous month by the 10th of each month.
This notice also stipulates a reporting system for activities such as proprietary trading, crypto asset custody, and maintaining the conditions for issuing service licenses to crypto asset trading market organizations.
If a cybersecurity incident affects the execution of a client’s transactions, the cryptocurrency service provider must report to the National Securities Commission within 24 hours of discovering the incident, including an explanation of the incident and a remedial plan.
Crypto asset issuers must publish information on the offering and offering results within 7 days of the offering and offering period ending. They must also regularly publish information on the fulfillment of their commitments every 6 months from the end of the offering period until all commitments (if any) listed to investors in the prospectus have been fully fulfilled.
Information was also published in Vietnamese and English.
This notice requires cryptocurrency service providers and cryptocurrency issuers to publish information in both Vietnamese and English. In the event of discrepancies or differing interpretations between the two languages, the Vietnamese version shall prevail.
Organizations are responsible for retaining published information, written reports (if any), and electronic data for at least 10 years. Furthermore, published information must be stored on the organization’s official website and made available for access for at least 5 years.（Vietnam Crypto Exchange）
Frequently Asked Questions
1. When will Notice No. 165/2026/TT-BTC take effect?
Notification No. 165/2026/TT-BTC was issued by the Ministry of Finance on October 31, 2026, and took effect on December 18, 2026. From that date, cryptocurrency service providers must comply with the provisions of this notification regarding the disclosure, reporting system, and information retention of transaction information.
2. Which institutions are required to comply with the regulations on the disclosure of digital asset information?
This notice applies to cryptocurrency service providers, cryptocurrency issuers, organizations and individuals involved in cryptocurrency investment and activities in the cryptocurrency market, as well as other relevant authorities, organizations, and individuals. This notice is being piloted in accordance with Government Resolution 05/2025/NQ-CP.
3. How long must cryptocurrency service providers retain information?
Organizations are responsible for retaining published information, written reports (if any), and electronic data for at least 10 years. Published information must be stored on the organization’s official website and made available for access for at least 5 years.