Official Letter No. 5489/CT-CS dated November 25, 2025, issued by the Tax Department regarding value-added tax (VAT) policy

Input VAT on goods and services used for the production and business of goods and services subject to value-added tax shall be fully deductible.
In case a business establishment has, in the same month or quarter, both exported goods and services and domestically consumed goods and services, the business establishment must separately account for the input VAT used for the production and business of exported goods and services.
If separate accounting is not possible, the input VAT on exported goods and services shall be determined based on the ratio of revenue from exported goods and services to the total revenue from taxable goods and services in the tax refund period.

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