Under Decree No. 69/2024/NĐ-CP, the issuance of electronic identification accounts to foreigners was relatively limited and mainly tied to foreigners who had been issued permanent residence cards or temporary residence cards in Vietnam. Decree No. 320/2026/NĐ-CP adopts a broader and more facilitative approach. Accordingly, foreigners who lawfully enter Vietnam or lawfully reside in Vietnam may be issued an electronic identification account, regardless of their level of residence, upon request. This is a positive change for enterprises employing foreign personnel in Vietnam, as it can facilitate a wider range of foreign nationals, including business travellers, secondees and short-term assignees, investors, dependants and foreign experts who do not yet qualify for permanent residence cards or temporary residence cards.