VAT Refund for Foreigners and Overseas Vietnamese in Vietnam

Vietnam's VAT refund for foreign and overseas Vietnamese buyers, per Circular No. 84/2026/TT-BTC, includes an electronic management system linking customs, tax, banks, and sellers. Sellers must input, sign, and transmit data. Foreigners can claim refunds by presenting required documents before departure. Banks, after approval, process VAT refunds.

The refund of Value-Added Tax (VAT) on goods purchased in Vietnam and carried out of the country by foreigners and overseas Vietnamese will be implemented according to Circular No. 84/2026/TT-BTC.

VAT Refund Management System

Under Article 3, the Customs Department develops, manages and operates an electronic VAT refund management system. It integrates and exchanges information between customs, tax authorities, commercial banks and VAT refund goods sellers. Data in the System has legal validity as electronic transactions and is connected to the tax authority’s electronic invoice system for verification.

Obligations of VAT Refund Goods Sellers (Article 5)

Sellers must fully enter information into the System on invoices-cum-VAT refund declarations, digitally sign them, transmit the data to customs authorities, and print the invoices for customers. In case of system failure, paper invoices may be issued, but all data must be updated immediately once the system resumes. Sellers are also required to register for electronic invoicing, submit quarterly reports on VAT refund sales, and assist foreigners with refund procedures.

Rights and Responsibilities of Foreign Purchasers (Article 4)

Foreigners and overseas Vietnamese are entitled to VAT refunds on goods meeting the prescribed conditions. They must check the information on the invoice-cum-VAT refund declaration, present their passport, goods, and relevant documents, and submit the invoice and present the goods to customs authorities no later than 30 minutes before the departure of their aircraft or ship.

Conditions for Enterprises (Article 10)

Enterprises wishing to participate must be lawfully established and operating in Vietnam, comply with accounting, invoicing and VAT declaration regulations (credit method), and commit to using the electronic VAT refund system. The tax authority shall review and approve the application within 7 working days after receiving a complete and valid dossier.

VAT Refund Agent Banks (Article 12)

Commercial banks must be licensed for foreign exchange activities. After meeting the conditions and obtaining approval from the Customs Department, they are granted access to the System to make advance VAT refund payments, examine dossiers, process payments, and retain documents.