Official Letter No. 5094/CT-CS dated November 11, 2025, issued by the Tax Department regarding value-added tax (VAT) policies

For business establishments that have exported goods or services in a given month or quarter, if the input VAT that has not yet been deducted reaches VND 300 million or more, such establishments are entitled to a VAT refund on a monthly or quarterly basis. The refundable VAT for exported goods or services shall not exceed 10% of the revenue from exported goods or services for the refund period.

Input VAT amounts that have been allocated to exported goods or services but were not refunded due to exceeding the 10% threshold of export revenue in a previous refund period shall be carried forward to the next tax period to determine the refundable VAT for exported goods or services in the following refund period.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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