In force 🚨 Action required Compliance
Vietnam — Circular 84 2026 VAT refund
- Jurisdiction
- Vietnam
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- VN-CIRC-84-2026
- Systems
- Invoicing, POS, Reporting
- Verified
- Fetched from official source · high confidence
Retailers registered in the Vietnamese traveller VAT-refund scheme should confirm their invoicing and refund-declaration flows meet the electronic requirements of Circular 84/2026/TT-BTC, in force since 1 July 2026.
InvoicingPOSReporting
Circular 84/2026/TT-BTC of the Ministry of Finance, signed 30 June 2026 and published in Công Báo No. 436 of 25 July 2026, establishes an electronic system for refunding VAT on goods bought in Vietnam and carried out of the country by foreigners and overseas Vietnamese on exit. It takes effect on 1 July 2026 and replaces Circular 72/2014/TT-BTC of 30 May 2014 and Circular 92/2019/TT-BTC of 31 December 2019, except as provided in Article 17.