Vietnamese
Foreigners who purchase goods in Vietnam may be eligible for a value-added tax (VAT) refund when leaving the country, provided they satisfy the prescribed conditions. So, what requirements must the goods, invoices, and refund procedures meet?
1. Who is eligible for a VAT refund upon departure?
Under Article 2 of Circular No. 84/2026/TT-BTC, the following persons are eligible for a VAT refund on goods purchased in Vietnam and carried abroad upon departure:
- Foreigners; and
- Overseas Vietnamese.
To qualify for a VAT refund, these individuals must hold passports or travel documents of international validity issued by foreign countries that remain valid, use such documents to exit Vietnam, purchase goods in Vietnam, and carry such goods abroad through VAT refund border gates.
2. What conditions must goods satisfy to qualify for a VAT refund?
Pursuant to Section 1, Appendix IV to Decree No. 181/2025/ND-CP, goods eligible for a VAT refund must satisfy all of the following conditions:
- They are not included in the list of goods prohibited from export; goods exported under a license issued by the Ministry of Industry and Trade; or goods subject to specialized export management;
- They are not goods prohibited from being carried on board aircraft;
- They are not goods eligible for VAT refunds under the regime applicable to diplomatic missions, consular offices, and representative offices of international organizations in Vietnam;
- They are purchased from enterprises selling goods eligible for VAT refunds;
- They are unused and remain in their original packaging at the time of purchase;
- They are accompanied by a VAT invoice cum tax refund declaration issued no more than 60 days before the date of departure;
- The total value of goods stated on invoices issued by the same store on the same day is at least VND 2 million, including the aggregated value of multiple invoices issued on the same day by the same store.
Accordingly, not all goods purchased by foreigners in Vietnam are eligible for a VAT refund. The goods must be purchased from an enterprise authorized to sell VAT refund-eligible goods and must simultaneously satisfy all of the above conditions.
3. How much VAT can foreigners receive as a refund?
Pursuant to Section 2, Appendix IV to Decree No. 181/2025/ND-CP, foreigners are entitled to the following VAT refund:
- An amount equal to 85% of the total VAT paid on goods eligible for a VAT refund and carried abroad through a VAT refund border gate.
The remaining 15% of the total VAT is retained as the service fee payable to the commercial bank acting as the VAT refund agent.
The VAT refund is paid in Vietnamese dong. Where the eligible person requests payment in a freely convertible foreign currency, the commercial bank shall sell the foreign currency at its quoted exchange rate applicable at the time of conversion and in accordance with the regulations of the State Bank of Vietnam.
4. Procedures for claiming a VAT refund upon departure
Pursuant to Section 4, Appendix IV to Decree No. 181/2025/ND-CP, the VAT refund procedures for foreigners and overseas Vietnamese are as follows:
Step 1: Obtain the VAT invoice cum tax refund declaration upon purchase
When purchasing goods from an enterprise selling goods eligible for VAT refunds, the foreign purchaser must present a valid passport or internationally recognized travel document.
Based on the purchaser's identification documents and the purchased goods, the enterprise shall issue a VAT invoice cum tax refund declaration, digitally sign it, transmit the data to the VAT Refund Management System, and provide the printed invoice to the purchaser.
The purchaser is responsible for verifying the information stated on the VAT invoice cum tax refund declaration, particularly their name, passport number, details of the goods, the value of the goods, and the VAT amount.
Step 2: Present the required documents and goods to the customs authority
Upon departure, the foreign traveler must present the following to the customs inspection counter:
- Passport or entry/exit travel document;
- VAT invoice cum tax refund declaration;
- Goods for which the VAT refund is claimed.
In addition, under Clause 5, Article 4 of Circular No. 84/2026/TT-BTC, the foreign traveler must submit the VAT invoice cum tax refund declaration and present the goods for customs inspection no later than 30 minutes before the departure of the aircraft or vessel.
The customs authority will then verify the information on the passport, invoice, the VAT Refund Management System, and the electronic invoice system, while conducting a physical inspection of the goods based on risk management principles.
If all requirements are met, the customs authority shall approve the VAT refund and determine the refundable VAT amount. If the information does not match or the goods are inconsistent with the invoice, the customs authority may refuse the VAT refund.
Step 3: Receive the VAT refund at the refund counter
After obtaining customs approval, the foreign traveler must present the following to the commercial bank at the VAT refund counter:
- Aircraft or vessel boarding pass;
- VAT invoice cum tax refund declaration inspected and certified by the customs authority.
The commercial bank will verify the information in the documents and the system, and then pay the VAT refund either in cash or by crediting the amount to the traveler's international payment card.
The VAT refund is processed immediately after the traveler completes customs inspection and before boarding the aircraft or vessel. The customs authority and commercial bank must arrange personnel to process VAT refunds on working days, weekends, public holidays, and outside normal working hours.
Please note that, pursuant to Article 15 of Circular No. 84/2026/TT-BTC:
- The location for inspection of goods and VAT invoices cum tax refund declarations is situated within the checked baggage acceptance area or the aircraft/vessel boarding pass inspection area;
- The VAT refund payment counter is located within the restricted area of an international airport or within the VAT refund area of an international seaport.
The above are the regulations on VAT refunds for foreigners purchasing goods in Vietnam upon departure.
