VI How to refund VAT for goods purchased in Vietnam and bring them with you when leaving the country according to Decree 181? What are the documents and procedures for VAT refund for foreigners and Vietnamese people residing abroad when leaving the country? Let’s find out more with Pham Consult!
How to refund VAT for goods purchased in Vietnam and bring them with you when leaving the country according to Decree 181?
According to Article 33 of Decree 181/2025/ND-CP, regulations on VAT refund for goods purchased in Vietnam and brought with them when leaving the country are as follows:
Foreigners and Vietnamese people residing abroad (except members of the flight crew as prescribed by the law on aviation, members of the crew as prescribed by the law on maritime) holding passports or valid international travel documents are entitled to a tax refund for goods purchased in Vietnam and brought with them when leaving the country.
The dossier, procedures, amount of tax to be refunded, and method of tax refund for the cases specified in this clause are specified in Appendix IV issued together with Decree 181/2025/ND-CP
What are the dossiers and procedures for VAT refund for foreigners and Vietnamese people residing abroad when leaving the country?
According to Point 4, Appendix IV of Decree 181/2025/ND-CP, the dossiers and procedures for VAT refund for foreigners and Vietnamese people residing abroad when leaving the country are as follows:
– Foreigners and Vietnamese people residing abroad must present to the customs authority at the VAT invoice cum tax refund declaration and goods inspection counter the following documents:
+ Passport or entry and exit papers.
+ VAT invoice cum tax refund declaration as prescribed by the Ministry of Finance.
+ Goods.
– The customs authority shall physically inspect the goods at the VAT invoice cum tax refund declaration and goods inspection counter. The inspection shall be carried out as follows:
+ Check to determine whether each content matches the information recorded on the passport or entry and exit papers with the information on the VAT invoice cum tax refund declaration presented by the foreigner or Vietnamese person residing abroad; VAT invoice information cum tax refund declaration on the VAT refund management system for foreigners (System) sent by the selling enterprise, the tax authority’s electronic invoice system and regulations on goods eligible for tax refund as prescribed in Point 1, Appendix IV of Decree 181/2025/ND-CP.
+ Physical inspection of goods for goods subject to physical inspection according to risk management principles.
++ In case the presented goods do not match the description of the goods on the VAT invoice cum tax refund declaration or the VAT invoice cum tax refund declaration does not contain full information as prescribed or the VAT invoice cum tax refund declaration is not on the System, the tax authority’s electronic invoice system (except in case the System has a problem), the customs authority shall discuss and verify with the selling enterprise. In case the information exchanged with the selling enterprise does not match the information of the goods, invoices and passports, the customs authority will refuse to refund the tax.
+ Record the inspection results, stamp the approval or refusal of the tax refund. In case the customs authority agrees to refund the tax, it will determine the goods, calculate the actual VAT amount that foreigners and Vietnamese people residing abroad are refunded according to the provisions in Point 2, Appendix IV of Decree 181/2025/ND-CP.
+ Update the VAT refund information for foreigners and Vietnamese people residing abroad into the System according to the instructions of the Ministry of Finance, and sign it.
++ In case the System has a problem, the customs authority will sign and stamp the approval or refusal of the tax refund on the VAT invoice and tax refund declaration.
What acts are prohibited in deducting and refunding VAT?
According to Article 13 of the Law on Value Added Tax 2024, the following acts are prohibited in tax deduction and refund:
– Buying, giving, selling, organizing advertising, brokering the purchase and sale of invoices.
– Creating fake transactions for the purchase and sale of goods, providing services or transactions that are not in accordance with the provisions of law.
– Making invoices for the sale of goods, providing services during the period of temporary suspension of business operations, except for the case of making invoices for customers to perform contracts signed before the date of notification of temporary suspension of business operations.
– Using illegal invoices and documents, illegally using invoices and documents according to the Government’s regulations.
– Not transferring electronic invoice data to the tax authority according to regulations.
– Falsifying, misusing, illegally accessing, destroying the information system on invoices and documents.
– Giving, receiving, brokering bribes or performing other acts related to invoices and documents to deduct taxes, get tax refunds, appropriate tax money, or evade value added tax.
– Collusion, cover-up; collusion between tax officials, tax authorities and business establishments, importers, between business establishments and importers in using illegal invoices and documents, illegally using invoices and documents to deduct taxes, get tax refunds, appropriate tax money, evade value added tax.
