Vietnam’s Tax Department has issued comprehensive guidance clarifying how businesses must comply with the country’s rapidly evolving value-added tax (VAT) regime, signaling a stricter approach to VAT refunds, invoice management, and tax declaration corrections as authorities continue implementing major reforms introduced under the 2024 VAT Law.

In Official Dispatch No. 2193/CT-CS dated April 8, 2026, the Tax Department provided detailed instructions to Can Tho City Tax authorities on five critical areas of VAT administration: electronic invoices, invoice content requirements, VAT refunds on returned exports, treatment of omitted input invoices, and VAT refunds for investment projects.

The guidance arrives as Vietnam transitions to a more digitalized tax administration system built around mandatory electronic invoicing, enhanced taxpayer reporting obligations, and tighter controls over VAT refund claims.

Export VAT Refunds Face Greater Scrutiny

One of the most consequential clarifications concerns exporters that receive VAT refunds and later experience product returns from foreign customers.

The Tax Department confirmed that businesses must submit supplementary tax declarations, repay the refunded VAT corresponding to the returned export goods, and pay late-payment interest calculated from the date the refund was originally disbursed or offset by the State Treasury.

The position reinforces tax authorities’ focus on ensuring that VAT refunds remain linked to completed export transactions rather than merely the initial export declaration.

Tax professionals note that the guidance increases the importance of monitoring post-export developments and maintaining documentation supporting the final status of overseas sales.

Digital Invoice Enforcement Continues to Expand

The guidance also reinforces Vietnam’s ongoing transition toward electronic invoice administration under Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC.

Local tax authorities have been instructed to verify that invoices generated from cash register systems satisfy electronic data requirements and comply with technical standards established by the Ministry of Finance.

The move forms part of the government’s broader strategy to strengthen real-time transaction monitoring and reduce opportunities for tax leakage.

Flexible Invoice Requirements for Individual Consumers

In another important clarification, the Tax Department confirmed that invoices issued to individual consumers are not always required to display a buyer’s tax identification number, name, or address.

However, when a customer provides a tax code or personal identification number, that information must be included on the invoice.

The guidance is expected to simplify compliance for retailers and service providers handling large volumes of consumer transactions while preserving taxpayer identification requirements where relevant.

Businesses Given Opportunity to Correct Input VAT Errors

The Tax Department also clarified rules for correcting omitted or incorrectly declared input VAT.

Businesses that discover errors before a tax audit or inspection decision is announced may submit supplementary declarations.

Depending on the nature of the error, taxpayers may either amend the original tax period in which the invoice arose or adjust the period in which the omission is discovered.

The clarification provides welcome certainty for businesses navigating the transition to the new VAT framework, particularly those managing large volumes of supplier invoices.

Investment Project Refund Claims Under Review

The guidance further indicates that tax authorities will closely examine VAT refund claims associated with investment projects under the revised VAT Law and Decree No. 181/2025/ND-CP.

Officials have been instructed to review whether projects qualify under transitional provisions and whether taxpayers are using the correct refund declaration forms.

The emphasis suggests increased scrutiny of investment-related VAT refund applications as authorities seek consistent application of the new rules nationwide.

A Broader Shift in Tax Administration

Taken together, the guidance reflects a broader transformation of Vietnam’s VAT system.

Rather than introducing new taxes, the Tax Department is focusing on improving compliance, strengthening refund controls, expanding digital invoice oversight, and ensuring accurate tax reporting throughout the transaction lifecycle.

For businesses, the message is increasingly clear: electronic invoice compliance, timely correction of declaration errors, and robust VAT refund documentation are becoming central components of tax risk management in Vietnam’s modernized tax environment.

As implementation of the 2024 VAT Law continues, further administrative guidance is expected to shape how businesses adapt to one of the most significant tax administration reforms in recent years.