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Under Article 3 of Circular No. 84/2026/TT-BTC, the VAT refund management system for foreigners is a system developed, managed and operated by the Customs Department, which integrates, stores and exchanges information among customs authorities, tax authorities, commercial banks and VAT refund goods sellers.
Data stored in the System shall be regarded as data messages having legal validity in accordance with the law on electronic transactions. The System is also connected to the tax authority's electronic invoice system for checking and comparing invoices-cum-VAT refund declarations.
Under Article 5 of Circular No. 84/2026/TT-BTC, VAT refund goods sellers shall fully enter information on invoices-cum-VAT refund declarations into the System, digitally sign them, transmit the data to customs authorities, and print the invoices for delivery to foreigners.
In the event of a system failure, enterprises may issue paper invoices but must update all data to the System immediately after it resumes normal operation. In addition, enterprises are required to register for the use of electronic invoices, submit quarterly reports on VAT refund sales, and assist foreigners in carrying out VAT refund procedures.
Under Article 4, foreigners are entitled to VAT refunds for goods satisfying the prescribed conditions and shall be guided in carrying out VAT refund procedures. At the same time, purchasers are responsible for checking information on invoices-cum-VAT refund declarations, presenting their passports, goods and relevant dossiers as prescribed, and, in particular, submitting the invoices and presenting the goods to customs authorities no later than 30 minutes before the departure of an aircraft or ship for inspection prior to exit.
For enterprises wishing to participate in the VAT refund program, Article 10 provides that they must be lawfully established and operating in Vietnam, comply with regulations on accounting, invoices and vouchers, declare VAT under the credit method, and undertake to participate in the electronic VAT refund management system. Within 07 working days after receiving a complete and valid dossier, the tax authority shall consider and recognize the enterprise as a VAT refund goods seller.
In addition, Article 12 provides that a commercial bank acting as a VAT refund agent must be licensed to conduct foreign exchange activities and provide foreign exchange services in accordance with law. After satisfying the prescribed conditions and obtaining approval from the Customs Department, the bank shall be granted an account to access the System for making advance VAT refund payments, examining dossiers, making payments and retaining VAT refund dossiers in accordance with regulations.
Circular No. 84/2026/TT-BTC takes effect from July 1, 2026, and simultaneously replaces Circular No. 72/2014/TT-BTC and Circular No. 92/2019/TT-BTC. With regard to contents relating to the electronic customs data processing system and the connection of systems that have not yet been completed, the transitional provisions of Circular No. 92/2019/TT-BTC shall continue to apply until the System is fully put into operation.
See more:
VAT Law adds categories of taxpayers
New decree specifies conditions for input VAT credit
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