- The 2024 VAT Law required sellers to have declared and paid VAT on invoices for buyers to get tax refunds.
- The 2025 VAT Law Amendments have abolished this requirement.
- Now, VAT refunds are no longer dependent on whether the seller has declared or paid VAT on the input invoices.
Source: vietanlaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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