Electronic VAT refund procedures for foreigners from 1 July 2026

Vietnam has moved its tourist VAT-refund scheme fully into the digital age. From 1 July 2026, Circular No. 84/2026/TT-BTC governs the refund of VAT on goods purchased in Vietnam and carried abroad by foreigners and overseas Vietnamese. The centrepiece is an integrated VAT refund management system — built, managed and operated by the Customs Department — which stores, exchanges and reconciles data between customs, tax authorities, commercial banks and refund-goods sellers, with digital signatures under Vietnam’s e-transactions law and a live connection to the tax authority’s e-invoice platform. [english.lu…vietnam.vn]

Under Article 5, refund-goods sellers must fully populate the invoice-cum-VAT refund declaration in the system, digitally sign it, transmit data to customs and print the invoice for the traveller. Paper invoices are allowed only during system outages, with mandatory back-population once service is restored. Sellers must also register for e-invoices, file quarterly refund-sales reports and actively assist foreigners with the procedure. [english.lu…vietnam.vn]

Travellers must submit invoices and present goods to customs no later than 30 minutes before departure by air or sea (Article 4). Retailers wishing to participate need to be lawfully established, apply the tax-deduction method, comply with accounting/invoicing rules and commit to system integration; the tax authority decides on approval within 7 working days (Article 10). Commercial banks acting as refund agents must hold a foreign-exchange licence (Article 12). [english.lu…vietnam.vn], [vietnamlaw…agazine.vn]

For FMCG and retail groups selling to inbound tourists via Vietnamese subsidiaries or distributors, this is an operational change (POS/e-invoice integration, digital signature workflow, quarterly reporting) rather than a policy shift — the refund entitlement itself is unchanged.