The year 2026 marks a major turning point in the transparency of the real estate market with the promulgation of Decree No. 357/2025/ND-CP, issued on December 31, 2025, and officially effective from March 1, 2026. The most important highlight of this document is the regulation on establishing electronic real estate identification codes. This is considered the "key" to helping management agencies and citizens control housing data and transactions accurately and in real time.
In this article, MAN – Master Accountant Network will analyze in detail how the new system operates and the impact of the electronic real estate identification code on the real estate market and related obligations.
What is an electronic real estate identification code?
Simply put, the electronic real estate identification code is a unique sequence of characters assigned to each real estate product (including houses and built-up floor area). Similar to the personal identification number on the Citizen Identification Card, this code uniquely identifies a property in the national information system without duplication.
According to Decree 357/2025/ND-CP, the structure of the electronic real estate identification code will include extremely detailed components:
- Land parcel identification code (linked from land data).
- Project code (for commercial and social housing projects).
- Location identifier.
- A sequence of natural characters is used to categorize specific apartment details or floor areas.
The application of electronic real estate identification codes helps eliminate the problem of "ghost projects" or overlapping property listings, creating a solid foundation for tax and transaction management.
Electronic identity ecosystem in the construction sector
Beyond just products, Decree 357/2025/ND-CP also expands the scope of identification to include related entities, creating a closed data ecosystem:
- Operating and management unit: Assigned a unique identification code linked to its organizational identification number and professional capacity.
- Real estate brokers: Each professional license will have an electronic real estate identification code (for personnel) to allow the public to easily check the credibility of the broker.
- Eligible beneficiaries of the policy: Individuals receiving social housing support will also be identified to ensure fairness and prevent abuse of the policy.
However, for such a multi-tiered ecosystem to function smoothly, it requires a much more unified and rigorous governing mechanism than the previous regulations.
Centralized management: A step forward from Decree 94/2024/ND-CP
Compared to the old regulations in Decree 94/2024/ND-CP, Decree 357/2025/ND-CP promotes centralization and uniformity. The Ministry of Construction will be the leading agency nationwide, while provincial People's Committees will be responsible for updating data at the local level.
All entities participating in the system, from government agencies to investors, must have an electronic identification account managed and password-issued by the Ministry of Construction. Data connection via API will occur in real-time, ensuring that when a transaction occurs, the electronic real estate identification code will immediately update its status on the system.
The benefits of electronic real estate identification codes for citizens and investors.
The implementation of electronic real estate identification codes is creating significant changes in the management, transactions, and transparency of the real estate market. Not only does it help buyers and investors access accurate information, but the identification code also simplifies administrative procedures and enhances the security of transactions. The outstanding benefits of electronic real estate identification codes are clearly shown in the table below.
| Content | Detailed description |
| Project information transparency | Buyers can look up complete and accurate information such as project progress, legal status, area, and actual selling price of each apartment through the electronic property identification code. All relevant data, from total investment to scale and land use purpose, is publicly available, ensuring transparency. |
| Simplify administrative procedures | The integration of databases on population, land, and construction through electronic real estate identification codes streamlines procedures and reduces unnecessary paperwork. As a result, procedures such as property transfers and registrations are carried out more quickly and conveniently. |
| Transaction security | Information on ownership (including individuals and domestic and foreign organizations) along with real estate inventory data is published periodically on a quarterly basis. This helps investors accurately identify market conditions and mitigate risks from projects or transactions that are part of a "speculative market". |
Overall, the electronic real estate identification code acts as a "data key" to help transparentize project information, streamline administrative procedures, and enhance security in real estate transactions. The synchronized application of this identification code not only protects the rights of buyers and investors but also contributes to building a more stable, sustainable, and professional real estate market in the long term.
Conclude
The implementation of electronic real estate identification codes under Decree 357/2025/ND-CP is not just a technical solution but a revolution in state management. For those working in finance, taxation, and real estate, mastering the regulations on electronic real estate identification codes is mandatory to adapt to the transparent, digitized business environment of 2026.
Follow this article for the most detailed instructions on how to look up your real estate electronic identification code when the system officially goes live this March!
Contact MAN – Master Accountant Network for detailed support and advice on the new tax policies for 2026.
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Source: Decree 357/2025/ND-CP The regulations stipulate that real estate properties will be assigned unique identification codes.
MAN Editorial Board – Master Accountant Network
