- Exports of cement and clinker products not listed in appendices I or II of Decree No. 181/2025/ND-CP from 1 July 2025 are subject to VAT.
- Business entities using the VAT credit method with investment projects in the investment stage and uncredited input VAT of VND 300 million or more may be eligible for VAT refunds.
- VAT refund rules for investment projects started before 1 July 2025 and still in the investment stage will follow article 30 of Decree No. 181/2025/ND-CP.
Source: taxathand.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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