[Vietnam Legal Update] "Key Highlights of the Decree Implementing the Law on Artificial Intelligence"

Key Highlights of the Decree Implementing the Law on Artificial Intelligence

1.      Introduction

On 30 April 2026, the Vietnamese Government issued Decree No. 142/2026/ND-CP providing detailed regulations and measures for the implementation of the Law on Artificial Intelligence ( “Decree 142”). This is the first decree implementing the Law on Artificial Intelligence No. 134/2025/QH15, which came into effect on 1 March 2026 (“AI Law”). Decree 142 took effect on 1 May 2026, and several important highlights are summarized below.

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[Agenda]

1.      Introduction

2.      Scope of regulation

3.      Establishment of the Artificial Intelligence Single-window Portal and the National Database on Artificial Intelligence Systems

4.      Mandatory Classification of AI Systems into 3 Risk Levels

5.      Preparation of Risk Classification Dossiers and Conformity Assessment

6.      Labelling Requirements for AI-Generated Content

7.      Obligation to Report Serious AI System Incidents within 72 Hours
8.      AI Sandbox

9.      Recommendations for enterprises

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