Official Letter No. 3289/CT-CS dated 21 May 2026 issued by the Tax Department regarding Value Added Tax (VAT) policy

Where an enterprise has exported goods or services during a month or quarter and the uncredited input VAT amount is VND 300 million or more, the enterprise shall be eligible for VAT refund on a monthly or quarterly basis, except for goods imported and subsequently exported to another country.

Goods imported and subsequently exported to another country refer to goods imported by a business establishment from overseas into Vietnam and thereafter directly exported or exported through entrusted export arrangements, excluding imported materials used for the production or processing of export goods.

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