Accounting documents of foreign-invested enterprises, branches and representative offices of foreign enterprises operating in Vietnam during their operation in Vietnam must be archived at its accounting units in Vietnam or hire an archiving organization in Vietnam to archive accounting documents.At the end of its operation in Vietnam, the unit's legal representative can decide where to store accounting documents.Plus, since 2019, domestic and foreign enterprises that provide services on telecommunications networks, on Internet and value-added services on the cyberspace in Vietnam to collect, exploit, analyze and process data created by users in Vietnam must store this data in Vietnam. They are also required to retain the data for a minimum of 24 months according to the new decree 53/2022/ND-CP .