- Circular 84/2026/TT-BTC takes effect on July 1, 2026 and replaces Circular 72/2014/TT-BTC and Circular 92/2019/TT-BTC, creating a new VAT refund mechanism for eligible departing shoppers in Vietnam.
- The refund regime applies only to foreigners and overseas Vietnamese who buy goods in Vietnam and carry them out when leaving via international air or sea routes; it does not concern VAT refunds on purchases made abroad or enterprise input VAT refunds.
- The new process is based on an interconnected electronic data system linking customs authorities, tax authorities, commercial banks, and retailers.
- The Circular sets rules for selecting, changing, and terminating participating refund retailers and refund-agent commercial banks, and for applying the scheme at international airports and seaports.
- It also governs access to, exchange of, and connection of refund-management information across the system.
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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