Welcome to Navi-Accounting Trusted Partner in VAT Refund ServiceAt NaviI, we are committed to providing effective, quality and suitable VAT refund solutions for each unique needs of the business. Not only a service provider, Navi is also a strategic companion, always ready to help your business optimize the tax refund process.
We understand that every business is unique, so Navi offers flexible and personalized solutions that save you time, money, and reduce the risk of a refund. Contact the hotline immediately 0968.153.486 for a free consultation and to accompany Navi on your business sustainability journey!
I. What is VAT refund?
Value-added tax (VAT) refund is the process by which state agencies return to taxpayers the amount of tax they have overpaid into the State Budget revenue. This means that tax amounts in excess of the payable amount are returned to the taxpayer, creating favorable and fair conditions in the tax and financial management process of the business.
1. Conditions for VAT refund
Legal basis for VAT refund according to the Law on Tax Administration No. 38/2019/QH14
According to the provisions of Article 70 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, the cases of tax refund are specified as follows:
“The tax administration agency shall issue tax refunds to organizations and individuals in the case of tax refunds in accordance with the tax law. The tax agency shall refund overpaid amounts in case the taxpayer has an amount already paid to the state budget greater than the amount payable to the state budget revenue as prescribed in Clause 1, Article 60 of this Law. “
Thus, in order to be refunded value added tax (VAT), taxpayers need to meet the following two conditions simultaneously:
► Subject to tax refund in accordance with the law on VAT (for example: export enterprises, investment projects, overpaid taxes…).
► There is a greater amount of tax paid than the amount of tax payable as prescribed in Clause 1, Article 60 of the Law on Tax Administration No. 38/2019/QH14.
Understanding the legal basis and tax refund conditions is the first step for businesses to comply with the procedures and ensure tax benefits.
2. Subjects to VAT refund
Subjects and cases of value-added tax refund (VAT)
(Pursuant to Article 13 of the Law on VAT 2008, amended and supplemented in 2013, 2014, 2016)
The law clearly stipulates the subjects and cases of VAT refund as follows:
► Enterprises pay VAT according to the deduction method
+ Further deductible: If in the period (month or quarter) there is input VAT not fully deducted, this tax is transferred to the next period.
+ Refund of VAT: When a new investment project is in the investment phase, and the remaining VAT is from VND 300 million or more.
+ No tax refund: If the investment conditions are not met in accordance with the law on investment.
► Exporters of goods
+ Refund of VAT: When there is a refund of VND 300 million or more in the month or quarter.
+ Refund before, check after: Applicable to:
* Taxpayers produce export goods, do not violate tax and customs laws for 2 consecutive years.
* Taxpayers are not subject to high risks in accordance with the Law on Tax Administration.
► The business establishment has changed in terms of organization
Applicable in the following cases: ownership transfer, merger, consolidation, separation, dissolution, bankruptcy or termination of operations.
>> Refund of VAT: If there is input VAT not fully deducted or overpaid tax.
► Individuals who are foreigners or Vietnamese residing abroad
>> Refund of VAT: When buying goods in Vietnam and bringing them with you when leaving, provided that the goods and invoices meet the provisions of law.
► Programs and projects funded by ODA
>> Refund of VAT: For taxes paid on goods and services purchased in Vietnam to serve programs and projects funded by official development assistance (ODA).
► Subjects entitled to diplomatic privileges and immunities
>> Refund of VAT: According to the tax amount stated on the invoice or payment document, in accordance with international treaties to which Vietnam is a member.
II. Value-added tax (VAT) refund service at Navi Accounting
Navi we are pleased to introduce the Value Added Tax (VAT) refund service – an effective financial solution to help businesses make the most of tax benefits in accordance with the law.
With a team of experienced financial experts, we not only support businesses to properly grasp and apply the laws related to VAT, but also optimize the entire tax refund process, helping:
► Save time and money
► Minimize legal risks and errors
► Relieving financial pressure in production and business activities
Let Navi accompany you, bringing the “professional – transparent – efficient” in the management and refund of VAT, for a sustainable future for businesses.
1. Total cost of VAT refund services at Navi Accounting
► Total cost of VAT refund services in Navi calculated as follows:
– Fee for making VAT refund dossier: VND 10,000,000 per dossier.
– VAT refund service fee: Equivalent to 6% of the total refund.
This is a specific cost to ensure that customers receive quality and effective services from Navi in VAT refund.
2 Implementation period of VAT refund service package
► VAT refund process – Not just the procedure, but the necessary financial strategy
Value-added tax (VAT) refund is not merely the determination of the amount of tax to be refunded, but also includes many important steps such as:
– Reconciliation and confirmation of relevant financial information
– Timely handling of problems arising in records and data
– Fully and on time meet the requirements from the tax authorities
The full and proper implementation of the process not only helps businesses maintain a transparent and consistent financial system but also enhances their reputation with regulators and business partners.
► Navi Accountant – A reliable partner to help you get your tax refund quickly and accurately
When using the VAT refund service at NAVI, businesses can be completely assured because we commit to complete the procedure within 45 working days.
With more than 10 years of in-depth experience in the field of VAT refund, Navi found that most businesses often encounter common errors that cause records to be returned, prolong the settlement time or even lead to administrative sanctions.
Common errors include:
– Customs declaration of exported goods lack of customs confirmation
– The tax refund request does not specify the legal basis or the case of tax refund
– Use a bank account number not registered with the tax authority to receive a tax refund
– VAT declaration data has not been adjusted, leading to discrepancies between the declaration and refund request
“Navi’s solution – All-inclusive, transparent, legal”
► We help businesses:
– Review documents and handle errors before submission
– Detailed advice and guidance on each step according to the latest regulations
– On behalf of the enterprise to work with the tax authorities in a professional manner
3 Process of implementing VAT refund service
Immediately after receiving the request from the customer, Navi immediately starts the process of implementing VAT refund service, to complete as quickly as possible for customers’ peace of mind.
Here are the detailed steps:
► Step 1: Prepare the full dossier according to regulations:
– Collect legal documents, including tax returns and related documents.
– Verify and collect relevant invoices, vouchers, and accounting records.
► Step 2: Perform Specific Work:
– Carefully check and review the collected documents and tax refund dossiers.
– Advise and guide the adjustment of dossiers to optimize tax refund benefits.
– Prepare a dossier of application for tax refund in accordance with regulations.
► Step 3: Business Representative:
– On behalf of the enterprise, we directly submit the dossier and explain to the tax authority the content of the dossier submitted.
– Ensure all information is presented clearly and accurately.
► Step 4: Receive Tax Refund Decision:
– After completing the explanation process, we receive a tax refund decision from the tax authority.
– Ensure that all decisions are made in accordance with regulations.
We are committed to implementing each step in this process carefully and professionally, giving businesses the most convenience and efficiency when refunding VAT.
4. Commitment to VAT refund service in Navi
At Navi, we understand that value-added tax (VAT) refund is not only a complex administrative procedure, but also a key factor that directly affects the cash flow and financial strategy of the business. With more than 10 years of experience, NAVI is committed to providing a leading professional – transparent – effective VAT refund service.
Our core commitments:
► Professional & Dedicated
A team of experienced, dedicated professionals support every step of the tax refund process, always accompanying the business to ensure optimal results.
► Transparency & Clarity
The entire process and costs are transparently publicized, helping customers understand the process, without incurring unexpected costs.
► Optimize tax benefits
We carefully analyze the business situation and apply legal strategies to optimize the tax refund, increasing the financial efficiency of the business.
► Fast & Flexible Processing
Navi commit to completing the documents on time, even within 45 working days, so that the business does not have any interruption in cash flow.
► Accurate & effective advice
Clear and specific advice on a case-by-case basis – ensuring businesses understand the rights and procedures to comply with the law.
► Absolute confidentiality
All customer information and records are strictly protected, ensuring absolute safety and reliability throughout the work process.
III. VAT refund dossiers and procedures according to Circular 80
VAT refund dossiers and procedures according to Circular 80 shall comply with the specific provisions of this document. Below is a brief description of the VAT refund application and procedure.
1. VAT refund dossier
VAT refund dossier – A key step in corporate financial management
In the tax management process, the preparation of VAT refund dossiers plays a key role, not only helps businesses optimize tax benefits, but also contributes to maintaining financial stability and improving professionalism in accounting – tax work.
A tax return is more than just a set of documents, it’s a determinant of the accuracy, transparency, and performance of the corporate financial system. A complete and proper dossier will help businesses:
– Shorten tax refund processing time
– Avoid return of records or administrative sanctions
– Increase the level of trust with tax authorities
So what do VAT refund documents include? Let’s NAVI find out!
A dossier of application for refund of value-added tax (VAT) in accordance with the provisions of the VAT law includes:
– Request Form: Form No. 01/HT according to Circular No. 80/2021/TT-BTC.
– Case-Related Documents:
+ Investment project:
* Investment registration certificate or investment license.
* Certificate of land use right, construction permit.
* Vouchers for contribution of charter capital, business license.
* List of invoices and purchase vouchers (form No. 01-1/HT).
* Decision on the establishment of the Project Management Unit.
+ Export:
* List of invoices and purchase vouchers (form No. 01-1/HT).
* List of customs declarations (form No. 01-2/HT).
+ ODA grant:
* Decision or agreement on ODA grants.
* Request for cost confirmation.
* List of invoices and purchase vouchers (form No. 01-1/HT).
* Written confirmation of the ODA program managing agency.
+ Emergency Aid and International Aid:
* Decision on receiving or advocating aid.
* List of invoices and purchase vouchers (form No. 01-1/HT).
+ Diplomatic Exemptions:
* VAT list of goods and services purchased for diplomatic missions (form No. 01-3a/HT).
* List of diplomats (Form No. 01-3b/HT).
+ Departure Tax Refund Agent:
* List of tax refund documents (form No. 01-4/HT).
+ According to the Decision of the competent authority:
* Decision of the competent authority.
Note:
Taxpayers only need to submit the required documents for their specific circumstances.
Forms No. (01-1/HT, 01-2/HT, 01-3a/HT, 01-3b/HT, 01-4/HT) are used according to specific regulations.
VAT refund dossiers are carefully compiled to ensure completeness and compliance with regulations, helping businesses facilitate the tax refund process.
2. How to refund VAT
The process of refunding VAT shall comply with the provisions of Chapter VIII of the Law on Tax Administration in 2019 and Chapter V of Circular No. 80/2021/TT-BTC issued on September 29, 2021 guiding the Law on Tax Administration.
Here are the detailed steps:
► Step 1: Make a Tax Refund Application
– Units and enterprises in the case of VAT refund need to prepare tax refund dossiers including:
– A written request for tax refund (Refund request form No. 01/HT attached to Appendix I of Circular No. 80/2021/TT-BTC).
– Documents related to the tax refund claim.
► Step 2: Submit your Tax Refund Application
Taxpayers can file through the following forms:
– Sent directly to the tax authority.
– Send the dossier by mail.
– Sending electronic dossiers via electronic trading portals of tax authorities.
► Step 3: Receiving and Resolving Tax Office
– Tax authorities are responsible for processing tax refund dossiers within the time limit:
+ 03 working days from the date of receipt of the dossier for tax refund dossiers before inspection.
+ 40 days from the date of notice of acceptance of dossiers for dossiers subject to pre-tax refund inspection.
– The tax authority notifies the taxpayer of the acceptance of the dossier and the time limit for settlement.
► Step 4: Get a Tax Refund
– Taxpayers receive a tax refund as notified by the tax authority.
– VAT refund procedures require accuracy and meticulousness to ensure that businesses enjoy all benefits. Navi commit to the implementation of this process in a clear and effective manner, helping businesses save time and costs, while protecting the maximum benefit for customers
3 Time to receive VAT refund
After receiving the tax refund dossier, the tax authority shall organize the appraisal. The time limit for appraisal is as follows: 01 working day for tax refund dossiers before and after inspection; 03 working days for pre-inspection dossiers and after tax refund dossiers, counting from the time of receiving the complete dossiers.
The Tax Office is responsible for carrying out due diligence on the process, records, subjects and circumstances in which the tax refund can be obtained, as well as tax refund decisions and other related issues. In case of detecting unclear or missing information, the tax authority shall exchange and clarify among relevant departments to agree on the appraisal content within the prescribed time limit; if the dossier is ineligible, the tax authority may refuse to appraise and update the information into the Tax Management System.
When the appraisal results identify factors such as procedures, dossiers, subjects and cases that can be refunded, the tax authority shall update the appraisal results of VAT refund into the Tax Management System, ensuring compliance with regulations.
IV. Tax refund conditions according to Circular 219
Many individuals, businesses and business units are interested in VAT refund conditions. To receive a tax refund, organizations and individuals need to meet certain requirements.
Conditions for VAT refund under Clauses 1 and 2, Article 19 of Circular 219/2013/TT-BTC are as follows:
– Business establishments and organizations subject to VAT refund according to the instructions at Points 1, 2, 3, 4 and 5, Article 18 of Circular 219/2013/TT-BTC (amended in Circular 130/2016/TT-BTC, Circular 25/2018/TT-BTC and Circular 13/2023/TT-BTC) must be business establishments paying tax according to the deduction method, which has been granted an enterprise registration certificate.
or investment license (practice license) or establishment decision of a competent authority, bearing a seal in accordance with the law, making and keeping accounting books and vouchers in accordance with the law on accounting; having a deposit account at a bank according to the tax code of the business establishment.
– In cases where the business establishment has declared a tax refund request on the VAT declaration, the input tax amount requested for refund shall not be transferred to the deductible tax amount of the following month.
1 Cases of VAT refund
Value-added tax refund is one of the important policies to help businesses improve capital flow and improve financial efficiency. Understanding the process, conditions and procedures for VAT refund will help businesses make the most of their legal rights, while ensuring compliance with the law. So what are the cases of VAT refund?
2 Cases of VAT refund
According to Article 13, Law on Value Added Tax 2008 (amended and supplemented in Clause 3, Article 1, Law No. 106/2016/QH13), VAT refund cases are specified as follows:
(1) In case of payment of VAT by the deduction method
If the business establishment has an input tax amount that has not been fully deducted in the month or quarter, the tax amount is transferred to the next period.
For business establishments that have registered a tax deduction method and are developing a new investment project, if the VAT amount of purchased goods and services for the remaining project is VND 300 million or more, the establishment will be completed. VAT.
(2) Conditions for refund of export VAT:
In case of VAT refund for imported and exported goods with input tax greater than VND 300 million but not yet deducted:
For units and enterprises that have exported goods and services in the month or quarter and have an input VAT amount not deducted from VND 300 million or more, they will be refunded VAT on a monthly or quarterly basis. However, in case imported goods for export or exported goods are not exported in the customs area in accordance with the Customs Law, there will be no tax refund.
Note:
- For tax refund before, check later, the conditions apply are:
- Taxpayers who produce exported goods do not violate tax and customs laws for two consecutive years.
- Taxpayers are not in the group of high-risk subjects as prescribed by the Law on Tax Administration.
(3) In case of ownership transfer, change of form of enterprise, merger, consolidation, separation, dissolution…
Business establishments that pay VAT by the deduction method will be refunded VAT in cases where there is an overpaid VAT amount or the input tax amount has not been fully deducted, when one of the following events occurs:
- Change of ownership or form of business;
- Merger, consolidation, separation of enterprises;
- Dissolution, bankruptcy, or termination of business operations.
(4) In case of a decision on VAT refund from a competent authority
Business establishments will be refunded VAT upon a decision from a competent authority, in accordance with the law, or in cases of refund of VAT based on international treaties to which the Socialist Republic of Vietnam is a contracting party.
3 VAT Refund Examples
When the enterprise in the month or quarter has export goods and services but the input VAT has not been deducted from VND 350 million or more, the enterprise has the right to request a refund of VAT according to the tax declaration period (month or quarter).
Illustrative scenario:
In July 2025, enterprise Y declared VAT with the following figures:
VAT transferred to previous period: VND 0.22 billion.
Input VAT for export and domestic business activities arising in the month: 6.3 billion VND.
Total revenue (TDT) in the period: VND 28.5 billion, of which export revenue (export revenue) was VND 17.1 billion, the remaining domestic revenue subject to VAT was VND 11.4 billion.
Proportion of export revenue to total revenue: 17.1 / 28.5 × 100% = 60%.
Output VAT of goods and services sold domestically is VND 1.14 billion.
How to calculate the amount of VAT not deducted in the month:
VAT amount not deducted = Output VAT – (VAT in the previous period + Input VAT)
= 1.14 – (0.22 + 6.3) = -5.38 billion VND
This negative amount shows that the input VAT exceeds the output VAT, which means that the deductible VAT is VND 5.38 billion.
Calculation of export input VAT:
Export VAT input = 5.38 billion × 60% = 3.228 billion VND
Because the amount of input VAT of export goods that has not been deducted is 3,228 billion VND, exceeding the threshold of 350 million VND, enterprises are refunded VAT according to the tax declaration period with this amount.
The non-refundable portion of input VAT on goods and services sold domestically during this period is:
5.38 billion – 3.228 billion = 2.152 billion, this amount will be transferred to the next period to continue the deduction.
V. NAVI – Strategic partner in VAT refund service
Through the information we just shared, Navi hopes to help businesses have a more accurate overview of VAT refund services. This is not only a solution to help optimize costs and time, but also an important tool to help businesses comply with legal regulations, protect legal rights and maintain financial stability.
Based on the latest provisions of Circular 80/2021/TT-BTC, NAVI provides a full tax refund service, including:
► Tax refund of investment projects
► Export goods tax refund
► ODA and NGO tax refund
► Refund of overpaid tax and other special cases
With a team of experts who understand tax law and have experience in working directly with tax authorities, we are committed to providing businesses with the most professional, timely and effective support.
“Financial Performance – Legal Compliance – Resource Optimization – Navi always with your business!”
See also:
► Business Establishment Services
► Personal income tax refund service
► Services of making financial statements at the end of the year
► Suspension of business services
► All-inclusive accounting services
If you need to use the accounting service package (tax report) of Navi Accounting call now:
0968.153.486
Or you can Follow NAVI Accounting Facebook of us to stay up to date with the latest circulars, decrees, and corporate laws.
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