Official Document 2213/CT-CS: VAT Refund for Imported Goods 

Official Document 2213/CT-CS Issued on April 8, 2026 by the Tax Department, this regulation serves as a "guideline" for businesses facing difficulties with VAT refunds for goods imported and then exported. This is in the context of significant changes in VAT regulations. Value Added Tax Law 2024 And with the new legal texts of 2025, this document helps clarify the transitional periods and specific conditions for applying the law to each period in which tax obligations arise.

A proper and thorough understanding of the content of Official Letter 2213/CT-CS not only helps businesses protect their legitimate financial rights but also ensures strict compliance in accounting and auditing activities. For accountants and tax consultants, this is an indispensable legal basis when preparing tax refund applications for shipments with the specific characteristics of "temporary import for re-export" or "import-export" trade.

The core content of Official Letter 2213/CT-CS regarding VAT refund.

Official document 2213/CT-CS focuses on resolving issues related to numbers. VAT The input of imported goods that are then exported goes through significant historical stages, based on the latest legal framework from the Law on Promulgation of Legal Documents 2025.

The policy implementation timelines are outlined in Official Letter 2213/CT-CS.

Based on guidance from the Tax Department, businesses need to classify their documents into one of the following categories to determine their eligibility for a tax refund:

Summary of policy implementation timelines according to Official Letter 2213/CT-CS

Business transaction generation phase	The regulations are applied according to Official Letter 2213/CT-CS.	Processing status
From July 1, 2016 to before February 1, 2018	Decree 100/2016/ND-CP and Circular 130/2016/TT-BTC.	The Quang Tri Provincial Tax Department has provided a specific response.
From January 1, 2021 to before July 1, 2025	Article 2 of Circular 25/2018/TT-BTC (amending Clause 4, Article 18 of Circular 219/2013/TT-BTC).	Apply for tax refunds as stipulated in Circular 25.
After July 1, 2025	The VAT Law 2024 and Decree 181/2025/ND-CP.	The policy in effect at the time of the refund request will apply.

Principles for applying new legal documents

Base Clauses 1 and 2 of Article 58 of the Law on Promulgation of Legal Normative Documents 2025, Official document 2213/CT-CS emphasizes: Businesses requesting tax refunds on a monthly or quarterly basis will be subject to the applicable policy. VAT refund Effective for that month or quarter. The tax refund procedure is carried out in accordance with the provisions of current tax administration law.Decree 181/2025/ND-CP).

Procedure for filing VAT refund applications in 2026Official Document 2213/CT-CS

To realize the recovery of tax capital as stipulated in Official Letter 2213/CT-CS, businesses need to strictly adhere to the procedures for submitting and processing documents as prescribed by the General Department of Taxation.

Prepare the documents for a tax refund application.

According to the guidelines, a complete application package should include:

• Request for Refund of State Budget Revenue (Form No. 01/HT).
• List of invoices and supporting documents for purchased goods and services (paid using non-cash methods).
• The customs declaration and the export contract have been verified and match correctly.
• Detailed explanation regarding the application of the transition period as per Official Letter 2213/CT-CS if the shipment originates in the period before 2025.

Tax authority's resolution process

The tax authorities will classify the files into two categories:

• Refund first, audit later.This applies to businesses with a good compliance history, having not violated tax laws for two consecutive years.
• Check first, get your refund later.This is mandatory for newly established businesses, high-risk businesses, or high-value imported goods requiring international transaction verification.

Conditions for deducting input VAT under the new law.

In order to proceed with the tax refund process as per Official Letter 2213/CT-CS, the input VAT of the enterprise must first satisfy the deduction conditions as stipulated in Clause 2, Article 14 of the Value Added Tax Law 2024.

Conditions on documents and invoices

• VAT invoiceA purchase invoice for goods or services, or proof of VAT payment at the import stage, is required.
• Tax payment receiptIn cases where tax is paid on behalf of a foreign party (according to Clauses 3 and 4, Article 4 of the 2024 Value Added Tax Law), tax payment documents as prescribed by the Minister of Finance must be provided.

Additional conditions for export goods

For goods eligible for tax refund under Official Letter 2213/CT-CS, in addition to non-cash payment documents, businesses are required to have:

• Contract: Signing agreements with foreign parties regarding the sale and processing of goods.
• Bill: Invoice for the sale of goods and services.
• Customs declarationCustoms cleared.
• E-commerce platformComply with specific regulations regarding electronic data if exporting through international platforms.

Inspection, auditing, and handling of violations related to VAT refund.

Tax refunds are a key area in inspection work. Circular 2213/CT-CS reminds businesses about the accuracy of their data to avoid severe legal penalties.

Verification of invoices and cash flow

The tax authorities will conduct cross-verification between the domestic seller and the foreign buyer. In particular, for import-to-export transactions, controlling the import customs declaration corresponding to the export shipment is mandatory. If a business is found to be using illegal invoices or not possessing actual goods, the application will be rejected and referred to the investigative agency.

Handling cases of incorrect tax refunds.

If, after the tax refund is processed, the authorities discover that the business does not meet the requirements according to Official Letter 2213/CT-CS:

• Businesses must return the refunded tax amount to the government budget.
• Late payment penalties are calculated on the amount incorrectly refunded (at a rate of 0.031 TP3T/day).
• Penalties range from one to three times the amount of tax evaded if there are signs of fraudulent documentation.

Regulations on VAT refund for exported goods in 2026

The VAT refund process for exported goods is controlled through the regulations stipulated in Article 15 of the 2024 Value Added Tax Law.

Eligible subjects and tax refund thresholds

• The 300 million thresholdIf the amount of uncredited input tax in a month/quarter is 300 million VND or more, a refund will be considered.
• Note the exclusionGoods imported and then exported to another country are not eligible for regular export tax refunds as understood in Official Letter 2213/CT-CS, unless they meet processing or manufacturing conditions.

How to determine the tax refund amount (Proportional allocation)

Standard: The amount of tax refund shall not exceed 10% revenue Exports during the period.

Specific tax refund cases and Administrative Procedure Code 2026

In addition to Official Letter 2213/CT-CS, please note:

• Procedure codeSynchronization on the National Public Service Portal was completed in 2026.
• Tax refund for foreignersAccording to Article 15 of the 2024 Value Added Tax Law.
• Rice bran products: According to Official Document 812/DTH-QLDN1, To prove the legitimacy of the agricultural supply chain, it is necessary.

Conclude

Circular 2213/CT-CS of 2026 is an important foundation for businesses to correctly position themselves on the tax refund process. To ensure safety, businesses should invest in internal control systems and ensure transparency of cash flow right from the import stage.

Service contact information at MAN – Master Accountant Network

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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.

Frequently Asked Questions based on Official Letter 2213/CT-CS

What happens if the amount of uncredited tax is less than 300 million VND?

According to Official Letter 1905/CT-CS 2026, this amount will be carried over to the next period for cumulative deduction.

Will I be penalized for submitting my application in 2024 and having it processed in 2026?

No penalty will be imposed if the settlement period is still in effect, but the applicable policy will be based on the regulations in force at the time the transaction occurred, as guided by Circular 2213/CT-CS.