- Vietnam is digitizing its tourist VAT refund scheme with a fully electronic, integrated system run by Customs.
- Circular No. 84/2026/TT-BTC replaces the paper process with electronic links between customs, tax authorities, banks, and participating sellers.
- Sellers must digitally sign and transmit invoice/VAT refund data to customs, connected to the e-invoice platform.
- Eligible foreign passport holders who buy at least VND 2,000,000 per invoice from registered stores can claim refunds by showing their passport, goods, and invoices to customs at least 30 minutes before departure.
- Refunds are 85% of the VAT amount, paid to a bank account or credit card within 7–15 days, with 15% kept as an administrative fee.
Source: vietnam.vn
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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