Vietnam Decree 142/2026/ND-CP

1 May 2026 — Decree 142/2026/ND-CP activates the risk framework Issued on 30 April 2026 and effective 1 May 2026, the implementing Decree turned the Law's architecture into operative duties: a three-tier risk classification (high, medium, low) that must be assigned before a system is put into operation, by self-assessment or by a conformity assessment body; mandatory labelling of AI-generated content; and incident reporting within 72 hours for serious incidents. High-risk systems must undergo conformity assessment before deployment and on any significant change. Classifications are notified to the Ministry of Science and Technology through the national AI Portal, and a supplier's classification is inherited by the purchaser, who must consult the supplier before modifying the system. This is what moves Vietnam past framework: the delegated instrument that carries the substantive obligations is itself in force. Decree No. 142/2026/ND-CP guiding the Law on Artificial Intelligence (Vietnam) <https://vietanlaw.com/decree-142-2026-nd-cp-guiding-the-artificial-intelligence-law-in-vietnam/> Allen & Gledhill — Vietnam's new Law on Artificial Intelligence: risk-based regulatory framework in force 1 March 2026 (30 Mar 2026) <https://www.allenandgledhill.com/vn/publication/articles/32667/s-new-law-on-artificial-intelligence-risk-based-regulatory-framework-in-force-1-march-2026>