Vietnam's Ministry of Finance introduces Circular 84/2026/TT-BTC to standardise VAT refunds for foreign visitors and overseas Vietnamese. The new circular supersedes earlier directives and establishes a direct link between the Customs Department and the tax authority’s electronic invoice system. It sets clear timelines for account issuance, bank licensing, and passenger inspection procedures.
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AviNews · 4 days ago
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LuatVietnam · 18 days ago
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.
VatCalc · 3 months ago
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Manila Times · about 4 hours ago
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Key Takeaways
From 1 July 2026, Vietnam's Ministry of Finance Circular 84/2026/TT-BTC becomes effective, standardising VAT refunds for foreign visitors and overseas Vietnamese.
From 1 July 2026, the Customs Department’s VAT refund management system will directly connect and exchange data with the tax authority’s electronic invoice system to verify VAT invoices and refund declarations.
From 1 July 2026, commercial banks must possess valid foreign exchange licences issued by the State Bank of Vietnam, set up service counters in secure areas of international departure zones, and advance tax refund amounts to passengers.
From 1 July 2026, customs offices must issue or revoke system access accounts for enterprises selling VAT refund-eligible goods and commercial banks within one working day after receiving valid notices.
From 1 July 2026, foreign passengers and overseas Vietnamese must verify invoice details, submit tax refund invoice-cum-declaration forms, and present goods for customs inspection at least 30 minutes before scheduled departure.
Primary source
Read the full article at Vietnam Law MagazineThis summary was published on VATfaqs.com on 26 July 2026. It relates to VAT developments in Vietnam. The original source is Vietnam Law Magazine.
