Under Decree 119, after October 1, 2025, only car owners who have verified their identity and validly linked it to payment methods will be allowed to top up funds for using non-stop toll lanes (ETC).

The verified traffic account is not only used for passing toll stations but can also connect to essential services such as parking payments, urban fares, fuel, and other urban utilities.

Delaying the conversion could result in vehicles being denied passage through ETC lanes, causing congestion. Vehicle owners will also face difficulties in transaction inquiries for complaints or using expanded services in the future.

Statistics from non-stop toll service providers, namely ePass and VETC, indicate that, as of now, only 50 percent of the total 6.8 million cars nationwide have converted their toll accounts to traffic accounts linked to payment methods, with the majority being private vehicles. The remaining 130,000 transport businesses remain inactive.

Khuc Huu Thanh Hai, Director of Dat Cang Trading and Services, said that in recent days, the company has been struggling to convert accounts for hundreds of commercial transport vehicles due to the lack of specific guidance for business accounts.

“We’re unsure whether businesses should use a single shared account or if each vehicle needs a separate one,” Hai said.

Similarly, Do Van Bang, Chair of the Hanoi Transport Association and Director of Minh Thanh Phat Trading and Services (Xe Sao Viet), said that most transport businesses have yet to implement the traffic account conversion.

According to Bang, businesses typically pay transport fees from the company account to the toll collector’s account, followed by reconciliation between the two parties. When funds run low, they top up more. However, under the new regulations, businesses must use electronic wallets or Visa cards.

“If using international Visa cards or non-interoperable bank e-wallets, businesses will incur about 2 percent transaction fees. For companies with hundreds of vehicles, this becomes a significant financial burden,” he said.

Businesses worried about drivers quitting

Clause i, Item 2, Article 26 of Decree 181/2025/ND‑CP on non‑cash payment documents states: “In cases where goods or services bought for production or business that are subject to value‑added tax are delegated to employees of the business to pay using non‑cash payments under internal financial or business rules, and the business then reimburses those employees by non‑cash payment, the input VAT may be deductible.”

Thus, to be eligible for deducting input VAT, enterprises must authorize employees to make non‑cash payments directly.

Bang noted: “We spend nearly VND100 million daily on transport fees, thus requiring numerous accounts. Instead of managing one account, businesses may now need to open multiple verified accounts (IPs). For firms with hundreds of vehicles, the number of accounts to authorize will be substantial. This means we’ll have to establish a division to manage IP accounts and another to handle payment authorizations for drivers, compiling and updating invoices.”

Allowing drivers to manage accounts independently poses high risks, such as sudden resignations or exhausting the company-preloaded funds. Therefore, businesses must retain control over drivers’ IPs, but this deters many drivers from providing personal documents.

Addressing these issues, Bang recommended that converting to e-wallets should be divided into two groups - businesses and individuals. Transport businesses should be allowed to retain the current transaction format (authorizing payments from the company account) to avoid fragmenting and opening excessive accounts.

According to Road Law No35/2024/QH15 dated June 27, 2024, electronic road transport payment refers to the payment of fees, charges, and service costs related to road vehicle transport activities through a traffic account.

A traffic account is an account opened for road vehicle owners and linked to a legal payment method to facilitate non-cash transactions in accordance with banking regulations.

Unlike the current toll accounts, a traffic account does not hold funds directly; it must be linked to an e-wallet or card and can be used for various transport services, not just non-stop toll collection.

By October 1, 2025, car owners must convert their existing toll accounts to traffic accounts linked to non-cash payment methods. Failure to do so will prevent vehicles from passing through toll stations.

Hai Phong