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Value-added tax refund service

With a team of experienced experts and in-depth tax knowledge, your VAT refund process is done quickly, efficiently and fully meets the legal regulations.

Value-added tax refund service

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Problems and difficulties in the tax refund process are resolved through active consultation with local authorities

cases of value added tax refund

Value-added tax refund service

Contents of the service

To be eligible for VAT refund, enterprises need to meet the following conditions:

  • Must have VAT deducted;
  • Calculating VAT by the deduction method;
  • Open a business bank account;
  • Make and keep accounting books and accounting vouchers in accordance with current regulations;
  • Value-added tax refund procedures are carried out strictly in accordance with the law;
  • Having a business registration certificate or an investment registration certificate and a legally effective seal.

The VAT refund process includes the following main tasks:

  • Check the validity and completeness of the information and documents collected, ensure compliance with the provisions of tax law.
  • Determine and calculate the amount of VAT to be refunded to the customer, based on the information and documents collected.
  • Prepare VAT refund dossiers according to tax authorities' regulations, including registering information on the electronic system, making tax reports, and attaching necessary documents.
  • Submit VAT refund dossiers and contact tax authorities to track the settlement process.
  • Check and handle questions and complaints related to VAT refund, help customers solve problems arising in the process of tax refund.

Depending on each specific case, the VAT refund process may have additional work steps, but the above tasks are the basic and main tasks in the VAT refund process.

when is the value added tax refund?

VAT refund procedures


Top Q&A

Value Added Tax Refund is the process of returning Value Added Tax (VAT) amounts to companies that are entitled to claim a refund of eligible VAT amounts from tax authorities.

In general, the cases of value added tax refund are in the following 4 cases:

  1. Case 1: For exported goods and services
    Establishments and enterprises whose input VAT has not yet been deducted from 300 million VND or more for some specific cases such as: both exporting and doing domestic business, importing goods and then exporting abroad, exporting into the non-tariff area.
  2. Case 2: For new investment projects: Newly established establishments and enterprises, which are in the investment stage and pay VAT according to the credit method. At the same time, the amount of accumulated VAT on goods and services related to the investment project must be at least 300 million VND.
  3. Case 3: For investment projects for establishments and enterprises in operation: Establishments, enterprises, after clearing, declare VAT and have input VAT that has not yet been deducted from 300 million VND or more. If it is less than 300 million VND, it will be transferred to the next tax period.
  4. Case 4: For establishments and enterprises that calculate tax by the deduction method: Establishments, enterprises when converting types, changing owners, dividing, splitting, merging, consolidating, dissolving, ceasing operation, breaking up products that have overpaid VAT or have not yet fully deducted input VAT from 300 million VND or more.

The VAT refund procedure includes the following steps:

(1) Make a request for tax refund and attach relevant documents;

(2) Submit the application and documents at the tax office;

(3) Waiting for approval and refund of the paid VAT amount.

Details of the VAT refund dossier for exported goods include:

  1. Form 01/DNHT requesting tax refund, refund of state budget revenues;
  2. Contract of sale and processing of goods;
  3. Sales/export/processing invoices and documents;
  4. Customs declaration of exported goods;
  5. Form 01-2/HT list of customs declarations cleared;
  6. Documents proving completion of payment for exported goods (via bank). 

For goods and services in the case of export entrustment and the contract has been liquidated. Details of VAT refund dossiers for entrusted exports include:

  1. Entrusted export contract;
  2. Customs declaration of exported goods;
  3. Minutes of liquidation of export entrustment contract;
  4. Minutes of periodical debt reconciliation between the entrusting party and the entrustment recipient;
  5. Sales or export or processing invoices and documents;
  6. Form 01/DNHT requesting tax refund, refund of state budget revenues;
  7. Documents proving completion of payment for export goods via bank.

Details of an investment project's VAT refund dossier include:

  1. Form 02/GTGT ​​VAT declaration form;
  2. Copy of charter capital contribution document;
  3. Decision on establishment of investment project management board;
  4. Form 01-1/HT list of vouchers and purchase invoices;
  5. Documents, invoices and contracts related to the investment project;
  6. Form 01/DNHT requesting tax refund, refund of state budget revenues;
  7. Copy of business license or documents proving eligibility to operate;
  8. Copy of investment registration certificate (in case of applying for investment license);
  9. Construction permit and copy of certificate of land use right or papers of equivalent value (in case the project has construction works).

Depending on each case when carrying out tax refund procedures, the time limit for the tax agency to issue a decision on VAT refund or a decision on tax refund cum state budget clearing will vary, specifically:

  • For the case of tax refund first, check later: Within up to 6 working days from the date of receiving the tax refund dossier;
  • For the case of inspection first, refund later: Within 40 working days from the date of receipt of complete tax refund dossiers.

According to current regulations, from the date of receipt of an order to refund state budget revenues or an order to refund and offset state budget revenues, the State Treasury must pay tax refund within 1 working day. 

At Expertis, usually within 45 - 60 days, the tax authority will issue a decision on tax refund and tax refund to the business establishment. 

VAT refund

when is the value added tax refund?

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