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Circular No. 84/2026/TT-BTC provides regulations on VAT refunds for goods purchased in Vietnam by foreigners and overseas Vietnamese and carried upon exit, in accordance with Clause 5, Article 29 of the Government’s Decree No. 252/2026/NĐ-CP dated June 30, 2026. The Circular covers regulations on standards, dossiers, and procedures for selecting, adjusting, and terminating enterprises eligible to sell goods under the VAT refund scheme; standards, procedures for selecting, and terminating commercial banks acting as VAT refund agents; the selection, suspension, and termination of VAT refund implementation at international airports and international seaports; regulations on access to, exchange of, and connection to information on the VAT Refund Management System for foreigners; regulations on locations for goods inspection, inspection of invoices serving as VAT refund declarations, and locations for VAT refund payments; as well as the responsibilities and authority of relevant agencies, organizations, and individuals in implementing VAT refunds.

Illustrative photo. (Photo: KT)

VAT refund management system for foreigners and access procedures

The Circular specifies that the VAT refund management system for foreigners (the System) is an integrated system for storing and exchanging information related to VAT refunds for foreigners among agencies, organizations, and individuals stipulated in the Circular. The System is developed, managed, and operated by the Customs Department.

Data exchanged and processed through the System shall be regarded as electronic data messages with legal validity in accordance with regulations on electronic transactions. Such data must ensure integrity, accessibility, and the ability to identify its origin as well as the time of data transmission or receipt.

The agencies and organizations permitted to access, connect to, and exchange information with the System include customs authorities, tax authorities, commercial banks, and goods-selling enterprises.

Access, connection, and information exchange via the System:

Customs authorities, commercial banks, and goods-selling enterprises shall use accounts issued by customs authorities to access the System.

Tax authorities shall provide and update information on enterprises selling goods eligible for VAT refunds to the System through electronic methods in accordance with regulations.

The System shall connect and exchange information with the tax authorities’ electronic invoice system to serve the inspection and verification of VAT invoices combined with VAT refund declarations (VAT refund declaration invoices).

The Customs Department shall issue accounts and passwords for accessing the System, update changes in information, and notify enterprises via the email addresses registered by enterprises with tax authorities, and commercial banks via the email addresses registered with customs authorities, within one working day from the receipt of registration or adjustment information regarding enterprises selling goods eligible for VAT refunds provided by tax authorities, as well as information on commercial banks registering as VAT refund agents as notified by the Customs Department.

Customs authorities shall revoke System user accounts within one working day from receiving notifications on the termination of VAT refund-selling enterprises from tax authorities and notifications on the termination of VAT refund agency status for commercial banks from the Customs Department.

Goods-selling enterprises, commercial banks, and customs authorities shall access the System and change their System access passwords.

Access to and exchange of information among agencies and organizations through the System must comply with authorized procedures in accordance with regulations on electronic transactions, cybersecurity, personal data protection, tax administration, and digital signatures under the law on electronic transactions. Relevant parties are responsible for ensuring information security and confidentiality throughout the system connection process.

Customs authorities and tax authorities shall issue standards for data message formats used for information exchange and connection between their respective systems.

The shared data catalogue and input information indicators of the System are stipulated in Appendix II of this Circular.

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