On 23 July 2026, the government of Vietnam issued Decree No. 293/2026/ND-CP, which provides guidance on the implementation of the Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents (the "Apostille Convention"). The Decree establishes the legal framework for implementing the Apostille mechanism in Vietnam, helping to simplify administrative procedures for documents involving foreign elements. Effective 11 September 2026, Vietnamese public documents intended for use in countries where the Apostille Convention applies in relation to Vietnam will be authenticated through an Apostille certificate rather than consular certification. Conversely, public documents issued by member countries that bear a valid Apostille certificate may be used in Vietnam without any additional consular legalization procedures. Documents that were certified or legalized through consular procedures before the Decree's effective date will remain valid for use in Vietnam and will not be required to undergo the Apostille process.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.