VAT Refund for Foreigners and Overseas Vietnamese

• Effective 1 July 2026, Circular No. 84/2026/TT-BTC governs VAT refunds on goods purchased in Vietnam and carried out by foreigners and overseas Vietnamese, introducing an electronic VAT refund management system operated by the Customs Department. [luatvietnam.vn], [fiscal-req…ements.com]
• The system integrates customs, tax authorities, commercial banks and refund-goods sellers, connects to the e-invoice system for verification, and gives stored data legal validity as electronic transactions. [luatvietnam.vn]
• Sellers must input, digitally sign and transmit invoice-cum-refund declarations; foreigners must present invoices, passports, goods and documents to customs no later than 30 minutes before departure. [fiscal-req…ements.com], [vat-valida…atfaqs.com]

Article: Enterprises wishing to participate must be lawfully established, comply with accounting/invoicing rules, declare VAT under the credit method, and register for the electronic system; the tax authority recognises eligible sellers within 7 working days. Commercial banks acting as refund agents must be licensed for foreign-exchange activities. Sources: LuatVietnam legal update, Fiscal Solutions, VATfaqs.

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