How does Circular No. 84/2026/TT-BTC regulate VAT refunds on goods purchased in Vietnam and carried by foreigners upon departure?
Legal expert Huynh Anh provides the following response:
On June 30, 2026, the Minister of Finance of Vietnam promulgated Circular No. 84/2026/TT-BTC on value-added tax refunds for goods purchased in Vietnam by foreigners and overseas Vietnamese and carried with them upon departure.
Circular No. 84/2026/TT-BTC regulates VAT refunds under Clause 5 Article 29 of Decree No. 252/2026/ND-CP including:
- Criteria, dossiers, and procedures for selecting, adjusting information on, and terminating the participation of enterprises selling VAT-refundable goods;
- Criteria and procedures for selecting commercial banks to act as VAT refund agents and terminating their appointment; and the selection, suspension, and termination of VAT refund services at international airports and international seaports;
- Access to, exchange of, and connection of information through the VAT Refund Management System for Foreigners;
- Locations for inspecting goods and invoice-cum-VAT refund declarations and locations for paying VAT refunds;
- Responsibilities and entitlements of relevant authorities, organizations, and individuals in processing VAT refunds.
Article 4 of Circular No. 84/2026/TT-BTC prescribes the following rights and obligations of foreigners purchasing goods in Vietnam and carrying them upon departure:
(1) To receive a VAT refund for goods satisfying the requirements specified in Clause 1 Appendix IV to Decree No. 181/2025/ND-CP and carried out of Vietnam upon departure;
(2) To receive instructions, information, and relevant documents for exercising their tax-related rights and fulfilling their tax obligations;
(3) To check the information recorded by the seller on the invoice-cum-VAT refund declaration when purchasing goods;
(4) To be legally responsible for the accuracy, lawfulness, and truthfulness of: the passport or international travel document presented to the seller when purchasing goods; the passport or international travel document, goods, and invoice-cum-VAT refund declaration presented to the customs authority upon departure; the dossier presented to the commercial bank acting as a VAT refund agent upon departure;
(5) To submit the invoice-cum-VAT refund declaration and present the goods to the customs authority for inspection at least 30 minutes before the aircraft or vessel departs;
(6) To lodge complaints or initiate legal proceedings against administrative decisions or acts affecting their lawful rights and interests, and to report violations of the law committed by customs officers, tax officers, and other relevant organizations or individuals in accordance with the law.
Circular No. 84/2026/TT-BTC takes effect on July 1, 2026.
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