VND 50B+
VAT Refunds Successfully Recovered
Tax refund services
VAT refund & tax overpayment recovery
Vietnam's VAT refund process has strict eligibility criteria and extensive documentation requirements, and refunded dossiers can be audited for 05 years after the refund decision. Our licensed CPAs handle the entire process from assessment to recovery, ensuring you get back what you're legally owed.
95%
First-Time Approval Rate
CPA licensed
Accounting services eligibility certificate No. 157/KDKET (Ministry of Finance)
Understanding VAT refunds in Vietnam
Eligible FDI enterprises (exporters, pre-operational investment projects, or 5% VAT producers) can claim cash VAT refunds under Article 15 of VAT Law 48/2024/QH15 and Decree 181/2025/ND-CP, following the procedures in Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC. However, the process involves strict scrutiny and verification.
Even after disbursement, tax authorities may conduct post-refund audits within 05 years from the date of the refund decision based on risk management principles (Article 22 of Tax Administration Law 108/2025/QH15).
Our licensed CPAs manage the recovery process from assessment to refund. We calculate the exact refundable amount, compile a complete dossier, and handle exchanges with the tax department. We archive the defense paperwork to protect you during future clawback audits.
How we work with you
1
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.
2
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.
3
Dossier preparation & submission
We prepare the refund application per Circular 89/2026/TT-BTC and submit it to the appropriate tax authority. Our team tracks the processing status and follows up proactively.
4
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.
5
Post-refund audit readiness
After the refund is disbursed, we organize and archive the complete documentation package, ready for any risk-based post-refund audit within 05 years from the refund decision date. 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 89/2026/TT-BTC
- 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.
Selected clients
WayfairAlvarez & MarsalAMETEKDr. MartensDayforceBeyondsoftCallaway GolfChina Mobile InternationalWSPESR GroupSkyworthCPL AromasWiseasyScatecSamaneaTeckwahDuPontAtalianSkeduloib vogtEntoriaLOGOSRX TradexXingke ElectronicsXinDongHuang BearingIntube AsiaFar East HorizonGBestLife Wear TechnologiesKimagriMekong Sustainable SolutionsInterflow10dency GlobalAEQONCintana EducationDaylight SolarPNB TechnologyFull WisdomGreen Precision ComponentsIDBOXHCM AutoDI Business ServiceBLE VietnamHK HoldingSou VietDGL InternationalSCloudFABS ManagementJBU VietnamSkyWorld DevelopmentVLSCHữu Tín HằngZhongbu PlasticsMắt Sài GònGlobal Star TechnologyFredtonNhân Sinh PhúcNhật Thịnh ElectricSEAA-1983EraldaThe Wu GroupTechnic DevelopmentZYCCZDL VietnamĐiện Gió Đầm NạiSài Gòn BagsTrung Sơn EnergyLương Tài RenewableProspect GroupBayWa r.e. Wind ProjectsEnergy Solutions 1BW Deep C Hai PhongBW Le Minh Xuan 3BW Phu An ThanhBW Song Than 2BW Tan Dong Hiep BBW Bau BangLOGOS SE AsiaLOGOS Vietnam BN1LOGOS Vietnam HCMCVVIC AuditHaidilao Nha TrangHaidilao HCMIHG Asia PacificTricor Services HKTricor Services VietnamMT Food SystemsBWIDRelated insights
Guides & updates
Guide
Investment Project VAT Refund in Vietnam: Form 02/GTGT
Vietnam investment VAT refund under Law 48/2024, Decree 181/2025 and Circular 89/2026: VND 300M threshold, 1-year deadline, Form 02/GTGT, and 5M non-cash rule.
Read article
Guide
Vietnam VAT Refund: 3 Channels, VND 300M Threshold, Timeline
VAT refund guide under Law 48/2024/QH15 and Circular 89/2026/TT-BTC. Export, investment, 5% channels, Form 01/GTGT, and audit timelines.
Read article
Guide
Global Minimum Tax in Vietnam: Scope, QDMTT and Safe Harbors
Vietnam adopts Decree 236/2025/ND-CP for OECD Pillar Two Global Minimum Tax: 15% rate, €750M threshold, QDMTT, and filing requirements for MNEs.
Read articleFAQ
Frequently Asked Questions
Under Article 15 of VAT Law 48/2024/QH15 and Decree 181/2025/ND-CP, cash refunds (requiring at least VND 300 million in uncredited input VAT) mainly apply to exporters (capped at 10% of period export revenue), new investment projects in the pre-revenue phase, and establishments producing goods or services subject to the 5% VAT rate with input credits accumulated over 12 consecutive months or 4 quarters. Standard 8% or 10% domestic operations carry excess input VAT forward to future periods.
Under Article 31 of Decree 252/2026/ND-CP, the tax authority issues an acceptance notice within 03 working days of receiving the application. Processing takes no more than 06 working days from the acceptance notice for refund-first, audit-later dossiers, or no more than 10 working days from the inspection conclusion for audit-first, refund-later dossiers (excluding time spent on explanations or supplemental documents). Actual completion depends on dossier accuracy and explanation requests.
After a VAT refund is disbursed, the tax authority may conduct a post-refund audit within 05 years from the date of the refund decision based on risk management principles (Article 22 of Law 108/2025/QH15). If they find that the refund was not fully justified, the amount can be clawed back with an under-declaration penalty of up to 20% and late payment 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.
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 refund applications, from eligibility assessment to post-refund audit defense.