Circular 84/2026/TT-BTC stipulates the refund of value-added tax for goods purchased in Vietnam by foreigners and Vietnamese residing abroad, which they take with them when exiting the country.

 CIRCULARS

REGULATIONS ON VALUE ADDED TAX REFUND FOR GOODS PURCHASED IN VIETNAM BY FOREIGNERS AND VIETNAMESE RESIDENTS ABROAD AND TAKEN WITH THEM WHEN DEPARTING THE COUNTRY

Based on the Law on Tax Administration No. 108/2025/QH15;

Based on Law No. 48/2024/QH15 on Value Added Tax; Law No. 149/2025/QH15 amending and supplementing a number of articles of the Law on Value Added Tax; Law No. 90/2025/QH15 amending and supplementing a number of articles of the Law on Bidding, the Law on Investment in the Public-Private Partnership Method, the Customs Law, the Law on Value Added Tax, the Law on Export and Import Taxes, the Investment Law, the Law on Public Investment, and the Law on Management and Use of Public Assets;

Based on Government Decree No. 252/2026/ND-CP detailing certain provisions and measures for organizing and guiding the implementation of the Law on Tax Administration;

Based on Government Decree No. 181/2025/ND-CP detailing the implementation of a number of articles of the Value Added Tax Law, as amended and supplemented by Government Decree No. 359/2025/ND-CP and Government Decree No. 144/2026/ND-CP;

Based on Government Decree No. 29/2025/ND-CP stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended and supplemented by Government Decree No. 166/2025/ND-CP;

As requested by the Director of the Customs Department;

The Minister of Finance has issued a Circular stipulating the refund of value-added tax on goods purchased in Vietnam by foreigners and Vietnamese citizens residing abroad, which they take with them when leaving the country.

Chapter I

GENERAL RULES

Article 1. Scope

This Circular regulates the refund of value-added tax on goods purchased in Vietnam by foreigners and Vietnamese citizens residing abroad, which they take with them when exiting the country, as stipulated in Clause 5, Article 29 of Government Decree No. 252/2026/ND-CP dated June 30, 2026, including:

1. Standards, documentation, and procedures for selecting, adjusting, and terminating businesses eligible for value-added tax refunds.

2. Standards and procedures for selecting and terminating the employment of commercial banks as VAT refund agents; selection, suspension, and termination of VAT refund applications at international airports and international seaports.

3. Regulations governing access, exchange, and connection of information on the Value Added Tax Refund Management System for foreigners.

4. Regulations specifying the locations for inspecting goods, verifying invoices and tax refund declarations, and the locations for paying value-added tax refunds.

5. Regulations defining the responsibilities and powers of relevant agencies, organizations, and individuals in the implementation of value-added tax refunds.

Article 2. Subject of application

1. Foreign nationals and Vietnamese citizens residing abroad (hereinafter referred to as foreign nationals), as stipulated in Article 33 of Government Decree No. 181/2025/ND-CP dated July 1, 2025, detailing the implementation of certain provisions of the Value Added Tax Law, who possess valid passports or international travel documents issued by foreign countries and use them to exit Vietnam, purchase goods in Vietnam, and take those goods abroad through tax refund checkpoints.

2. Customs authorities, customs officers, tax authorities, tax officers, the State Treasury and State Treasury officers involved in the implementation of value-added tax refunds.

3. Businesses eligible for value-added tax refund include: businesses, branches, stores of businesses, sales agents for businesses, business locations of businesses, and cooperatives (hereinafter referred to as selling businesses).

4. Commercial banks acting as value-added tax refund agents (hereinafter referred to as commercial banks).

5. Other organizations and individuals involved in value-added tax refunds as stipulated in this Circular.

Chapter II

SPECIFIED

Article 3. Value-added tax refund management system for foreigners and how to access it.

1. The Value Added Tax Refund Management System for Foreigners (hereinafter referred to as the System) is an integrated system for storing and exchanging information related to value added tax refunds for foreigners among agencies, organizations, and individuals as stipulated in this Circular, which the Customs Department is responsible for building, managing, and operating.

Data exchanged and processed on the System is considered a legally valid data message under the law on electronic transactions, and must ensure integrity, accessibility, and traceability of the source and time of sending or receiving the data.

2. The agencies and organizations that can access, connect to, and exchange information with the System:

a) Customs agency;

b) Tax authorities;

c) Commercial banks;

d) Sales businesses.

3. Accessing, connecting, and exchanging information through the System:

a) Customs authorities, commercial banks, and businesses selling goods use accounts issued by customs authorities to access the System.

b) The tax authority shall provide and update information on businesses selling goods eligible for value-added tax refunds to the System electronically as prescribed in Clause 2, Article 8 of this Circular.

c) A system for connecting and exchanging information with the tax authority's electronic invoicing system to facilitate the verification and comparison of value-added tax invoices combined with tax refund declarations (hereinafter referred to as invoices combined with tax refund declarations).

d) The Customs Department shall provide accounts and passwords to access the System, update information changes, and notify businesses via the email address registered with the tax authority, and commercial banks via the email address registered with the customs authority within 01 working day from the date of receiving registration information and adjustments regarding businesses selling goods eligible for value-added tax refunds provided by the tax authority, and registration information as a tax refund agent for commercial banks as notified by the Customs Department.

The customs authority shall revoke the account using the System within 01 working day from the date of receiving the notification of termination of the tax refund sales business from the tax authority and the notification of termination of the tax refund agent for commercial banks from the Customs Department.

d) Businesses selling goods, commercial banks, and customs authorities access the System and change their System access passwords.

e) Access to and exchange of information between units and organizations through the System must ensure compliance with the authority stipulated by law on electronic transactions, network information security, personal data protection, and tax management laws, and must be digitally signed in accordance with the law on electronic transactions. All parties are responsible for ensuring the security and confidentiality of information during the system connection process.

g) Customs and tax authorities shall issue standard data message formats for exchanging and connecting information between their respective systems.

4. The list of shared data and input information criteria for the System are specified in Appendix II of this Circular.

Article 4. Rights and obligations of foreigners

1. Value-added tax (VAT) is refunded for goods that meet the requirements specified in Clause 1, Appendix IV of Decree No. 181/2025/ND-CP and are exported from Vietnam.

2. To be guided and provided with relevant information and documents to fulfill their tax obligations and rights.

3. It is your responsibility to verify the information recorded on the invoice/tax refund declaration form prepared by the selling business when purchasing goods.

4. Be legally responsible for the accuracy, legality, and truthfulness of passports and international travel documents presented to the selling enterprise when purchasing goods; passports, international travel documents, goods, invoices/tax refund declarations presented to customs authorities, and documents presented to commercial banks acting as tax refund agents upon departure.

5. Submit the invoice and tax refund declaration form, and present the goods at least 30 minutes before the aircraft or ship departs, for customs inspection.

6. To file complaints and lawsuits against administrative decisions and actions related to their legitimate rights and interests; to denounce violations of the law by customs officials, tax officials, and other related organizations and individuals in accordance with the law.

Article 5. Rights and obligations of businesses selling goods eligible for value-added tax refund.

1. Forms of advertising and promotion for the sale of goods eligible for value-added tax refunds to foreigners departing the country may be applied in accordance with the law on advertising.

2. Register and adjust sales activities to the correct address and be legally responsible for the registration and adjustment of sales activities eligible for value-added tax refunds. Termination of sales activities eligible for value-added tax refunds shall be carried out in accordance with the provisions of Article 11 of this Circular.

3. Display a sign notifying the business that it sells goods eligible for value-added tax refunds (content in both Vietnamese and English) and remove the sign when the business ceases selling goods eligible for VAT refunds.

4. Receive guidance from tax and customs authorities regarding the implementation of value-added tax refund procedures for foreigners.

5. Assisting and guiding foreigners in claiming value-added tax refunds for goods purchased in Vietnam and taken with them upon departure.

6. Based on the information on the passport or other valid international travel document and the purchased goods, the selling enterprise shall enter the complete invoice and tax refund declaration information into the System, digitally sign it, transmit the information as prescribed in Appendix II of this Circular to the customs authority, print the invoice, and hand it over to the foreigner. The invoice printed from the System shall be valid for presentation as an electronic invoice.

In the event of a system failure, preventing the business from accessing the system, the business prints an invoice that also serves as a tax refund declaration form, signs it, stamps it, and hands it over to the foreign national. The printed invoice serves as the basis for customs authorities to verify and compare it with the foreign national's goods.

As soon as the system is operating normally, the selling business updates the information of the printed invoices into the system, ensuring that the numbers, symbols, and content shown on the printed invoices match.

Once the Customs authority's electronic data processing system becomes operational, the selling enterprise will update the invoice/tax refund declaration form already created on the Tax authority's electronic invoice system onto the system and transmit it to the Customs authority. They will then print the invoice and hand it over to the foreign buyer. The invoice printed from the system will be valid for presentation purposes just like an electronic invoice.

In cases where a business selling goods provides incorrect information on the invoice/tax refund declaration form, the provisions of the law on invoices and documents shall apply.

7. Register and use electronic invoices and tax refund declarations in accordance with the law on invoices and documents.

8. Be granted access and participation accounts in the System as stipulated in Article 3 of this Circular.

9. Submit quarterly reports to the tax authorities on sales eligible for value-added tax refunds using Form No. 03/HTGTGT, Appendix I of this Circular.

10. Exercise other rights and obligations as prescribed by the Law on Tax Administration and other relevant laws.

Article 6. Rights and obligations of commercial banks

1. Receive guidance from customs and tax authorities on the implementation of value-added tax refunds for foreigners.

2. Display a sign at the tax refund counter notifying that the commercial bank acts as an agent for value-added tax refunds for foreigners (the content should be in both Vietnamese and English) and remove the sign when the agency ceases to operate.

3. Entitled to receive service fees for tax refunds when processing value-added tax refunds for foreigners as stipulated in Clause 2, Appendix IV of Decree No. 181/2025/ND-CP.

4. Declare and pay the required taxes on the service fee received when processing value-added tax refunds for foreigners.

5. Review tax refund applications, arrange personnel and facilities, advance and process value-added tax refunds for foreigners as stipulated in Clause 5, Appendix IV of Decree No. 181/2025/ND-CP, and settle with the tax authorities the amount of value-added tax advanced in accordance with the law on state budget and other relevant laws.

6. Selling freely convertible foreign currency to foreigners is eligible for tax refund when the foreigner requests the conversion of the refunded value-added tax amount into foreign currency, subject to reporting requirements as stipulated by law.

7. Maintain records related to value-added tax refunds for foreigners and records of advance payments and service fees for value-added tax refunds for foreigners in accordance with the law.

8. Notify the competent authority of any violations discovered during the tax refund application review process for appropriate legal action.

9. The tax refund agent may be terminated when the Customs Department selects another commercial bank to replace it, ensuring continuous and uninterrupted value-added tax refunds for foreigners.

10. Be granted access and participation accounts in the System as stipulated in Article 3 of this Circular.

11. Exercise other rights and obligations as prescribed by the Law on Tax Administration and other relevant laws.

Article 7. Responsibilities and powers of customs authorities

1. To preside over the dissemination, promotion, guidance, explanation, and provision of information to foreigners, commercial banks, and individuals and organizations involved in the refund of value-added tax for foreigners.

2. Check passports or valid international travel documents, tax refund invoices/declarations, and inspect goods presented by foreigners at the tax refund invoice/declaration inspection location as prescribed in Appendix IV of Decree No. 181/2025/ND-CP.

Customs inspection and supervision of value-added tax refunds for foreigners shall be carried out in accordance with the Ministry of Finance's guidelines on customs procedures, customs inspection and supervision, export and import taxes, and tax management for exported and imported goods.

In cases where foreigners present invoices and tax refund declarations that have been adjusted or replaced according to the regulations of the law on invoices and documents, the customs authority shall verify each item to ensure that it matches the information recorded on the passport or international travel document with the information on the invoice and tax refund declaration on the System sent by the selling enterprise, the electronic invoice system of the tax authority, and the regulations on goods eligible for tax refund as stipulated in Clause 1, Appendix IV of Decree No. 181/2025/ND-CP.

3. The head of the border customs team decides on the acceptance of invoices combined with tax refund declarations and goods presented after the deadline stipulated in Clause 5, Article 4 of this Circular.

4. Border customs offices shall update information into the System according to the criteria specified in Appendix II of this Circular.

5. The Customs Department receives applications from commercial banks, selects commercial banks to act as tax refund agents, or terminates the tax refund agent status of commercial banks in accordance with Articles 12 and 13 of this Circular; receives applications from international airports and international seaports requesting the application of value-added tax refunds for foreigners, and suspends or terminates the application of value-added tax refunds for foreigners at international airports and international seaports in accordance with Article 14 of this Circular.

6. The Customs Department shall develop, manage, operate, exploit, and use the System in accordance with the provisions of Article 3 of this Circular. In case of a System malfunction, the customs authority shall notify relevant units using Form No. 04/HTGTGT, Appendix I of this Circular, on the Customs Electronic Information Portal (www.customs.gov.vn).

7. Connect the system with the tax authority's electronic invoicing system.

8. On the same working day or at the latest the next working day, the customs authority shall notify in writing the Provincial/City Tax Authority managing the business selling goods eligible for value-added tax refund in the following cases:

a) Businesses that fail to create/update invoices combined with tax refund declarations on the System, or create/update invoices combined with tax refund declarations but fail to transmit them to the System, except in cases where the System experiences a malfunction as stipulated in Clause 6, Article 5 of this Circular;

b) Businesses issue invoices that also serve as tax refund declarations with incomplete or inaccurate information as required by law on invoices and documents, or information that is incomplete, inaccurate, or does not match the actual goods;

c) Businesses that violate the regulations on value-added tax refunds in this Circular.

9. Resolving complaints and denunciations related to the implementation of value-added tax refunds for foreigners within the scope of assigned responsibilities.

10. Imposing penalties and recommending that competent authorities impose penalties for violations of regulations on value-added tax refunds for foreigners in accordance with the law.

11. Fulfill other responsibilities and powers as prescribed by the Law on Tax Administration and other relevant laws.

Article 8. Responsibilities and powers of tax authorities

1. To take the lead in supporting, publicizing, disseminating, guiding, explaining, and providing information to businesses selling goods and individuals/organizations involved in the refund of value-added tax for foreigners.

2. Receive applications, select, adjust, and terminate businesses selling goods in accordance with the regulations in Articles 10 and 11 of this Circular. Publicly disclose the List of businesses selling goods eligible for VAT refund and the List of businesses whose VAT refund sales have been terminated on the electronic portal of the Tax Department and the Tax Department of the province or city where the VAT refund sales are recognized, adjusted, or terminated, on the same working day or at the latest at the beginning of the next working day from the date of issuance of the document recognizing, adjusting, or terminating the VAT refund sales businesses as stipulated in Articles 10 and 11 of this Circular; simultaneously, digitally sign and transmit information about VAT refund sales businesses as stipulated in Appendix II of this Circular to the System electronically.

3. Immediately after receiving information from the customs authority regarding businesses selling goods eligible for value-added tax refund as stipulated in Clause 8, Article 7 of this Circular, the tax authority is responsible for verifying and cross-checking the information and processing it according to regulations.

4. Receiving and processing tax refund applications, transferring them to the State Treasury for payment of the value-added tax amount that commercial banks have advanced to reimburse foreigners, and the tax refund service fee that commercial banks are entitled to according to the provisions of the law on tax administration.

5. Participate in and connect to the System as stipulated in Article 3 of this Circular.

6. Coordinate with customs authorities to connect the tax authority's electronic invoicing system with the system.

7. Fulfill other responsibilities and powers as prescribed by the Law on Tax Administration and other relevant laws.

Article 9. Responsibilities and powers of the State Treasury

1. Transfer to the commercial bank the amount of value-added tax that the commercial bank has advanced and the service fee for tax refund that the commercial bank is entitled to according to the law on state budget and other relevant laws.

2. On a monthly and annual basis, the State Treasury compares and confirms the value-added tax refund data reports with the tax authorities as prescribed.

3. Coordinate the resolution of complaints and denunciations related to the payment of value-added tax for foreigners within the scope of assigned responsibilities.

4. Fulfill other responsibilities and exercise other powers as prescribed by law.

Article 10. Standards for dossiers and procedures for selecting and adjusting businesses selling goods eligible for value-added tax refund.

1. Businesses selling goods eligible for value-added tax refund must meet the following criteria:

a) Established and operating in accordance with Vietnamese law, registered for the sale of goods eligible for value-added tax refund, and trading in goods eligible for tax refund as stipulated in Clause 1, Appendix IV of Decree No. 181/2025/ND-CP at one of the following locations:

a.1) The company's head office;

a.2) Branches of the enterprise;

a.3) Location of the business's sales agency;

a.4) Business location/store of the enterprise.

b) Implement accounting, invoicing, and documentation procedures in accordance with the law; declare and pay value-added tax using the deduction method.

c) Commitment to participate in the System as stipulated in Article 3 of this Circular.

2. Application and adjustment documents for businesses selling goods eligible for value-added tax refund:

a) Enterprises and their branches shall send to the directly managing tax authority or through the Tax Sector's Administrative Procedure Resolution Information System a letter registering participation or a letter adjusting sales activities, using the form prescribed in Form No. 01/HTGTGT, Appendix I of this Circular;

b) Agency sales contract signed between the registered business and the sales agent (in the case of a sales agent for the business): 01 copy.

3. Procedures for accepting and amending registration applications for businesses selling goods eligible for value-added tax refunds:

a) Enterprises and their branches submit registration and adjustment documents to the tax authority directly managing the enterprise or branch, or through the Tax Administration Procedures Information System. If a branch of an enterprise is located in a different province or city from its head office and registers or adjusts sales for VAT refund purposes in a different province or city from the head office, the branch must submit the registration and adjustment documents to the tax authority directly managing the branch. If a branch of an enterprise maintains centralized accounting at its head office and allocates the tax payable to the provinces where it receives revenue, the enterprise must submit the registration and adjustment documents to the tax authority directly managing its head office.

b) The tax authority directly managing the enterprise or its branch receives, examines the documents, and processes them as follows:

b.1) In case the application is incomplete, within 03 (three) working days from the date of receipt of the application, a written notice shall be sent to the enterprise to supplement the application;

b.2) If the application does not meet the prescribed standards, within 07 (seven) working days from the date of receiving the complete application, a written response shall be sent to the enterprise or its branch;

b.3) In case the dossier is complete and meets the prescribed standards, within 07 (seven) working days from the date of receiving the complete dossier as prescribed, the directly managing tax authority shall issue a recognition document according to mẫu số 02/HTGTGT Appendix I of this Circular and send it to the enterprise, its branch, and simultaneously send it to the relevant tax authority.

Article 11. Termination of Value Added Tax Refund Sales

1. At least 30 (thirty) days before the date of termination of tax-refunded sales, the enterprise or its branch shall send a notification letter regarding the termination of value-added tax-refunded sales to foreigners to the tax authority that accepted the enterprise's or branch's registration dossier, either electronically through the Tax Sector's Administrative Procedure Resolution Information System or in person.

2. Within 30 (thirty) days from the date of receiving the official letter from the enterprise or its branch, the tax authority directly managing the inspection shall send a written notice to the enterprise or its branch, the relevant tax authority, customs authority, and commercial bank informing them of the termination of tax refund sales to the enterprise.

In cases where a business or its branch violates the regulations on selling goods eligible for value-added tax refunds as stipulated in Clause 1, Article 10 of this Circular, the tax authority that has accepted the business or its branch's registration dossier shall consider and decide to terminate the business's tax-refund sales activities.

Businesses remove the sign indicating that they sell goods eligible for value-added tax refunds to foreigners, which was posted in the store, upon ceasing these refund-based sales.

Article 12. Standards and procedures for selecting commercial banks as value-added tax refund agents.

1. Criteria: A commercial bank authorized to conduct foreign exchange operations and provide foreign exchange services in accordance with the laws on foreign exchange.

2. Selection procedure:

The commercial bank submitted the following documents to the Customs Department:

a) The application letter for participation as a value-added tax refund agent for foreigners must include information on the digital signature of the commercial bank, including the digital certificate identification number, the name of the digital certificate service provider, the name of the certificate holder, the effective date, the expiry date, and the public key, as per mẫu số 05/HTGTGT Appendix I of this Circular;

b) Document issued by the State Bank of Vietnam authorizing commercial banks to conduct foreign exchange operations and provide foreign exchange services: 01 copy.

3. The Customs Department receives and examines the documents submitted by the commercial bank.

a) If the dossier is incomplete, within 03 (three) working days from the date of receipt of the dossier, the Customs Department shall send a written notice to the bank to supplement the dossier;

b) If the application does not meet the prescribed standards, within 05 (five) working days from the date of receipt of the application, the Customs Department shall send a written response to the bank;

c) In case the dossier is complete and meets the prescribed standards, within 07 (seven) working days from the date of receipt of the complete dossier, the Customs Department shall issue a document notifying the commercial bank that it is the VAT refund agent and grant the commercial bank access to the System.

Article 13. Termination of Value Added Tax Refund Agency

1. In cases where a commercial bank has been notified in writing by the Customs Department as a tax refund agent, if it wishes to terminate its tax refund agency status, it should proceed as follows:

a) Documents: At least 60 (sixty) days before the date of termination of the tax refund agency agreement, the commercial bank shall send a notification letter to the Customs Department requesting the termination of the tax refund agency agreement;

b) Procedure:

b.1) Within 10 (ten) working days from the date of receiving the letter from the commercial bank, the Customs Department shall issue a notice regarding the termination of the tax refund agency agreement for the commercial bank, and simultaneously send it to the tax authority, the State Bank of Vietnam, and other relevant units;

b.2) Commercial banks shall remove the sign indicating that they are the authorized VAT refund agent for foreigners at the VAT refund counter upon termination of their VAT refund agency service.

2. In cases where commercial banks violate the regulations on value-added tax refunds in this Circular, the Customs Department shall consider and decide to terminate their tax refund agency authorization.

a) The Customs Department issues a document requesting the termination of the tax refund agency arrangement for commercial banks, and simultaneously sends copies to the tax authorities, the State Bank of Vietnam, and other relevant units;

b) Commercial banks shall remove the sign indicating that they are the authorized VAT refund agent for foreigners at the VAT refund counter upon termination of their VAT refund agency service.

3. The Customs Department will select a replacement commercial bank before issuing written notice regarding the termination of the commercial bank's tax refund agency role.

Article 14. Procedures for selecting, suspending, and terminating the application of value-added tax refunds for foreigners at international airports and international seaports.

1. International airports and international seaports shall send a written request to the Customs Department to apply for value-added tax refunds for foreigners, including an assessment of economic efficiency and management requirements. Within 30 (thirty) days from the date of receipt of the request, the Customs Department shall issue a written notice on the application of value-added tax refunds for foreigners at international airports and international seaports.

2. In cases where the application of value-added tax refunds for foreigners by international airports and international seaports is not economically efficient or does not meet management requirements, the Customs Department shall issue a document to temporarily suspend or terminate the application of value-added tax refunds for foreigners at those international airports and international seaports.

Article 15. Locations for inspecting goods, inspecting value-added tax invoices and tax refund declarations, and locations for paying value-added tax refunds.

1. The location for checking goods and invoices/tax refund declarations is in the baggage check-in area and/or the boarding pass check-in area, and must meet the following requirements:

a) There is sufficient floor space to arrange and inspect goods, and to check value-added tax invoices and tax refund declarations;

b) Having a separate counter (or kiosk) that meets safety and order requirements.

2. The location for paying value-added tax refunds is situated in a designated area at international airports or in the tax refund area at international seaports, with a separate counter (or kiosk) ensuring compliance with legal requirements regarding money management and accounting documentation.

Chapter III

TERMS ENFORCEMENT

Article 16. Enforcement

1. This Circular shall take effect from July 1, 2026, replacing Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance stipulating value-added tax refunds for goods carried by foreigners and Vietnamese residing abroad when exiting the country, and Circular No. 92/2019/TT-BTC dated December 31, 2019 amending and supplementing a number of articles of Circular No. 72/2014/TT-BTC dated May 30, 2014 of the Minister of Finance, except as provided in Article 17 of this Circular.

2. In case the legal documents cited in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replaced documents shall be followed.

Article 17. Transitional provisions

1. During the period when the Customs Electronic Data Processing System is not yet ready for use and related systems have not yet completed the connection, the provisions of Clauses 2, 3, 5, and 6 of Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019, amending and supplementing Articles 4a, 6, 8, and 9 of Circular No. 72/2014/TT-BTC dated May 30, 2014, of the Minister of Finance shall continue to apply.

2. For applications for registration, adjustment, or termination of VAT-refundable sales prior to the effective date of this Circular, the tax authorities will continue to process them according to the provisions of this Circular.

During the implementation process, if any difficulties or obstacles arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for timely resolution.

APPENDIX I

FORM FOR VALUE ADDED TAX REFUND ON GOODS PURCHASED IN VIETNAM BY FOREIGNERS AND TAKEN WITH THEM WHEN LEAVING THE COUNTRY
(Attached to Circular No. 84/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

Download the Application Form – Appendix to Circular 84/2026/TT-BTC 📥

APPENDIX II

LIST OF SHARED DATA AND INPUT INFORMATION INDICATORS FOR THE VALUE-ADDED TAX REFUND MANAGEMENT SYSTEM FOR FOREIGNERS AND VIETNAMESE RESIDENTS ABROAD
(Attached to Circular No. 84/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

I. List of shared data

II. INFORMATION INDICATORS FOR VALUE ADDED TAX REFUNDS FOR FOREIGNERS AND VIETNAMESE RESIDENTS ABROAD