Vietnam's new Circular No. 84/2026/TT-BTC, effective 1 July 2026, introduces an electronic VAT refund system for foreigners and overseas Vietnamese, requiring sellers to enter invoices electronically and comply with customs and tax authority integration.
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Key Takeaways
As of 1 July 2026, Vietnam's Customs Department operates the electronic VAT refund management system under Circular No. 84/2026/TT-BTC, integrating customs, tax authorities, commercial banks, and VAT refund goods sellers.
From 1 July 2026, VAT refund goods sellers in Vietnam must fully enter invoices-cum-VAT refund declarations into the system, digitally sign them, transmit to customs, print invoices for delivery to foreigners, register for electronic invoices, submit quarterly VAT refund sales reports, and assist foreigners in VAT refund procedures.
From 1 July 2026, foreigners in Vietnam must present invoices, passports, goods, and dossiers to customs no later than 30 minutes before departure for inspection.
From 1 July 2026, Vietnam's tax authority will recognise a VAT refund goods seller within 7 working days after receiving a complete and valid dossier.
Primary source
Read the full article at LuatVietnamThis summary was published on VATfaqs.com on 8 July 2026. It relates to VAT developments in Vietnam. The original source is LuatVietnam.
