The Ministry of Finance has just issued Circular No. 15/2026/TT-BTC, providing accounting guidance for organizations participating in the cryptocurrency market in Vietnam. This is considered an important step towards completing the legal framework and increasing transparency in the rapidly developing digital asset sector.
According to the new regulations, organizations providing cryptocurrency services, issuing organizations, and domestic institutional investors must fully comply with the Accounting Law, Vietnamese accounting standards, and the current enterprise accounting regime when recording and preparing financial statements.
An important principle emphasized is that cryptocurrency assets and customer funds must be completely separated from the assets of the service-providing organization. Customer assets deposited for custody must not be recorded as the company's assets but should only be tracked separately to serve management and disclosure in financial statements.
Revenue from activities such as operating trading platforms, custody of cryptocurrency assets, or providing related services will be recorded as sales and service revenue, while detailed tracking must be maintained for each type of activity. In addition, organizations also need to closely manage receivables and set aside risk provisions as per regulations.
This circular applies during the pilot phase of the cryptocurrency market in Vietnam, aiming to create a clearer legal foundation for businesses and contribute to increasing transparency and safety for the market in the coming time.
Source: Government Electronic Newspaper