Tax Refund Services
VAT Refund & Tax Overpayment Recovery
Vietnam's VAT refund process is notoriously complex — strict eligibility criteria, extensive documentation requirements, and a high rate of post-refund audits. Our licensed CPAs handle the entire process from assessment to recovery, ensuring you get back what you're legally owed.
VND 50B+
VAT Refunds Successfully Recovered
95%
First-Time Approval Rate
CPA Licensed
Ministry of Finance License #157
Understanding VAT Refunds in Vietnam
FDI enterprises with significant accumulated input VAT or export operations can claim cash refunds under Circular 69/2025/TT-BTC. However, the process involves extreme scrutiny and frequent physical inspections.
Tax authorities routinely reject applications carrying minor inconsistencies in e-invoices, customs declarations, or bank payment proofs. Even after disbursement, refunds are subject to mandatory post-refund audits within 1-3 years.
Our licensed CPAs manage the end-to-end recovery process. We calculate the exact refundable amount, compile a bulletproof dossier, and spearhead negotiations with the tax department. We archive the defense paperwork to protect you during future clawback audits.
What We Handle
- VAT refund eligibility assessment and pre-qualification
- Input VAT credit analysis and refundable amount calculation
- VAT refund dossier per Circular 80/2021 (as amended by Circular 94/2025)
- E-invoice verification and documentation compilation
- Export documentation coordination (for zero-rated VAT)
- Submission to the appropriate tax authority
- Tax authority query response and follow-up
- Post-refund verification support and audit defense
- Tax overpayment offset and recovery advisory
How We Handle Your Registration
Eligibility Assessment
We review your VAT position to determine refund eligibility — checking accumulated input credits, export ratios, investment phase status, and compliance history. Not all VAT credits are refundable, and we identify the exact qualifying amount.
Documentation Compilation
We compile the full dossier: e-invoices, contracts, bank payment proofs, customs declarations, and ledger extracts. Every document is verified against the VAT return to ensure consistency — this is where most applications fail.
Dossier Preparation & Submission
We prepare the refund application per Circular 80/2021 (as amended by Circular 94/2025) and submit it to the appropriate tax authority. Our team tracks the processing status and follows up proactively.
Authority Response & Resolution
When the tax authority raises queries — and they will — our team responds with supporting evidence, explanations, and defense of your VAT positions. We handle all communication until the refund is approved.
Post-Refund Audit Readiness
After the refund is disbursed, we organize and archive the complete documentation package — ready for the post-refund audit that typically follows within 1-3 years. Preparation now prevents clawbacks later.
What You'll Receive
Assessment & Preparation
- VAT refund eligibility analysis
- Refundable amount calculation
- Input VAT credit reconciliation
- Invoice-to-return consistency verification
- Export documentation review
- Pre-submission compliance check
Filing & Follow-Up
- VAT refund dossier per Circular 80/2021 (as amended by Circular 94/2025)
- Submission to the appropriate tax authority
- Processing status tracking
- Authority query response
- Negotiation and resolution support
- Refund disbursement confirmation
Post-Refund Protection
- Complete document archiving
- Post-refund audit preparation
- Audit defense documentation
- Tax position defense papers
- Clawback risk assessment
- Overpayment offset advisory
"A VAT refund application is essentially an invitation for the tax authority to audit your books. If you're going to ask for money back, your documentation needs to be bulletproof. Every invoice verified, every payment traced, every export proven. That's the standard we apply to every case."
David Nguyen
Partner & Director
CPA License #3868 — Ministry of Finance, Vietnam · 14+ years in audit, tax, and FDI consulting. Successfully handled VAT refund applications exceeding VND 50 billion in cumulative recovery.
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Vietnam Investment VAT Refund 2026: Compliance Guide Under New VAT Law 48/2024
Investment VAT refunds need VND 300M accumulated input VAT and filing within 1 year under Law 48/2024. First-time FDI rejection rate exceeds 30%.
Read Article
Vietnam VAT Refund Changes: New Regulations for Export and 5% VAT Businesses Starting July 2025
Vietnam's VAT refund framework underwent significant changes under Law 48/2024/QH15, Article 15 (effective July 1, 2025). The minimum refund threshold remains V
Read Article
Vietnam's Global Minimum Tax implementation: Overall and key points of Decree 236/2025/ND-CP
Vietnam has formally adopted Decree 236/2025/ND-CP, aligning with the OECD's Pillar Two Global Minimum Tax framework. This legislation introduces new compliance
Read ArticleFrequently Asked Questions
Eligibility depends on your situation: companies with accumulated input VAT credits exceeding VND 300 million after 12 consecutive months, exporters with zero-rated output VAT, and companies in the investment phase (pre-revenue) that have accumulated input credits. Each category has specific documentation requirements.
Once submitted, the tax authority has 6 working days (for pre-refund verification cases) or 40 working days (for post-refund verification cases) to process the application. In practice, timelines often extend due to queries and additional documentation requests. Most refunds are resolved within 2-4 months.
After a VAT refund is disbursed, the tax authority may conduct a detailed audit of the refunded period — typically within 1-3 years. If they find that the refund was not fully justified, the amount can be clawed back with penalties (up to 20%) and interest (0.03% per day). Proper documentation at the time of application is the best defense.
EPEs have a unique VAT position: goods sold into the domestic market are subject to import duties and VAT, while exports are zero-rated. EPEs can claim refunds on input VAT related to their investment in fixed assets and certain domestic purchases, subject to specific documentation and customs verification.
Rejections usually stem from documentation gaps — mismatched invoices, missing payment proofs, or inconsistent customs data. We review the rejection notice, identify the specific deficiency, prepare the corrective documentation, and re-submit. Our 95% approval rate reflects the thoroughness of our initial preparation.
Yes. Under the Law on Tax Administration, overpaid taxes can be offset against future tax obligations of the same type. This is sometimes faster and simpler than a formal refund application. We advise on the most efficient recovery method based on your specific situation.
Not sure where to begin?
Recover Your VAT Refund
Our CPAs prepare bulletproof refund applications — from eligibility assessment to post-refund audit defense.