What documents are required for a VAT refund application? Standard guidelines for 2026.

File VAT refund This is a mandatory set of documents that businesses must prepare and submit to the tax authorities to be considered for a refund of uncredited or overpaid input value-added tax, as stipulated in the regulations. Value Added Tax Law 2024 and Decree 181/2025/ND-CP Effective from July 1, 2025. For accountants preparing tax refund applications for the first time, the absence of even one type of document in the application set can cause the entire request to be rejected or prolong the processing time for many months.

According to actual statistics from the consulting process of MAN – Master Accountant Network, The majority of VAT refund applications are delayed not because businesses lack eligibility, but because of missing documents, incorrect forms, or submitting the wrong documents for different refund cases. This article systematically compiles a complete list of VAT refund application documents according to specific cases, based on current Circulars 80/2021/TT-BTC, 40/2025/TT-BTC, and 94/2025/TT-BTC.

Summary of key points regarding VAT refund application

A VAT refund application is a collection of documents, statements, and certificates proving that a business is eligible for a refund of input value-added tax.

This document is used to request the tax authorities to refund any uncredited or overpaid input VAT.

This applies to businesses paying taxes using the deduction method, engaged in export activities, investment, goods subject to tax rate 5%, dissolution, bankruptcy, under international treaties, diplomatic privileges and immunities, goods carried when exiting the country, or projects using ODA funds or aid.

Preparations should be made as soon as eligibility for a tax refund arises, usually at the end of the tax period (month or quarter) when the amount of uncredited input tax is 300 million VND or more.

What is a VAT refund application according to current legal regulations?

According to Article 28 of Circular 80/2021/TT-BTC, the VAT refund application dossier includes a request for refund of state budget revenue along with relevant documents corresponding to each specific refund case. This is not a fixed set of documents applicable to all businesses.

Each tax refund case, for example, export, investment, or dissolution, will have its own set of accompanying documents. A key point that novice accountants often overlook is correctly identifying which tax refund case they fall under before gathering the documents, avoiding submitting incomplete or excessive amounts of unnecessary paperwork.

Why is the VAT refund application important for businesses?

A complete and accurate VAT refund application directly impacts a business's cash flow. Uncredited input VAT, if not refunded promptly, will tie up capital for several consecutive tax periods.

From this perspective MAN – Master Accountant Network, For medium and large-scale export businesses, the amount of outstanding input VAT can reach billions of VND each quarter if the application is rejected due to errors in the declaration form or missing customs documents. A properly prepared application from the first submission significantly shortens the tax refund waiting time and reduces the risk of being subjected to lengthy pre-refund audits.

Which businesses need to prepare VAT refund documents?

Not every business has a number. input VAT Any uncredited tax is eligible for a tax refund application. According to Article 37 of Decree 181/2025/ND-CP, as amended and supplemented by Clause 2, Article 1 of Decree 359/2025/ND-CP, businesses eligible to prepare a tax refund application must meet the following conditions:

• Paper VAT Using the deduction method, accounting books and accounting documents are prepared and maintained in accordance with regulations.
• The company has a bank deposit account registered under its tax identification number.
• Compliant with regulations on input VAT deduction, and not falling under the category of invoices or documents issued from prohibited acts as stipulated in Article 13 of the Value Added Tax Law 2024.
• This applies to one of the following cases eligible for tax refund: exports, investments, goods and services subject to tax rate 5%, dissolution or bankruptcy, or under international treaties.

Businesses trading in goods and services that are not subject to VAT are not required to file for VAT refunds, except in cases where the 0% tax rate applies.

When do businesses need to file for a VAT refund?

The deadline for submitting VAT refund applications depends on each specific case; there is no single deadline that applies to all. Below are the practical timelines to note.

• For exports and goods subject to tax rate 5%: payment is required when the amount of uncredited input VAT is 300 million VND or more incurred in a month or quarter.
• For completed investment projects: payment must be made within one year from the date the project or investment phase is completed, i.e., the date revenue is generated.
• For dissolution or bankruptcy: payment must be made immediately upon receipt of any overpaid VAT or uncredited input tax at the time of dissolution or bankruptcy.
• For international treaties: submission must be made within the deadlines stipulated in each double taxation avoidance agreement or related treaty.

What documents are required for a VAT refund application? A complete list broken down by case.

This is the section that accountants look up most often. The VAT refund application includes two main parts: the request for refund of state budget revenue and supporting documents depending on each specific refund case.

The common required component in all VAT refund applications.

According to Article 28 of Circular 80/2021/TT-BTC, the first and mandatory component in most cases is:

• The Request for Refund of State Budget Revenue, Form No. 01/HT, issued with Appendix I of Circular 80/2021/TT-BTC, has been amended by Circular 40/2025/TT-BTC and Circular 94/2025/TT-BTC.
• List of invoices and supporting documents for purchased goods and services, Form No. 01-1/HT, except in cases where the taxpayer has already submitted electronic invoices to the tax authority.

These two types of documents appear in almost every VAT refund application, covering everything businesses inquire about, regardless of whether the reason for the refund is for export, investment, or other purposes.

What documents are required for a VAT refund application for an investment project?

Tax refunds for investment projects require more detailed documentation to prove the project's legality. The VAT refund application for investment projects includes:

• A copy of the Investment Registration Certificate or Investment Certificate or Investment License, in cases where an investment registration certificate must be issued.
• For projects involving construction: a copy of the Land Use Right Certificate or land allocation decision or land lease contract from the competent authority, along with the construction permit.
• A copy of the capital contribution certificate.
• A copy of the Business License, Certificate of Business Eligibility, or a document from a state agency permitting investment in a conditional business sector, if the project falls under this category.
• List of invoices and supporting documents for purchased goods and services, Form No. 01-1/HT, except in cases where electronic invoices have been sent.
• Decision to establish a Project Management Board, decision to assign investment project management, or regulations on the organization and operation of the branch, if the branch or the Project Management Board is the unit responsible for tax refunds.

It should be noted that investment projects that do not contribute the full registered charter capital at the time of application, or do not meet the conditions for conducting conditional business activities, will not be eligible for tax refunds but will only be allowed to carry forward the uncredited tax amount to the next period.

What documents are required for a VAT refund application for exported goods?

For businesses that export goods and services, the required documents are as follows: VAT refund for exported goods It consists of two core types of documents:

• List of invoices and supporting documents for purchased goods and services, Form No. 01-1/HT, except in cases where electronic invoices have been sent to the tax authority.
• This list of cleared customs declarations, Form No. 01-2/HT, applies to exported goods that have been cleared in accordance with customs law.

One point that export businesses need to pay special attention to: from July 1, 2025, imported goods that are subsequently exported to other countries will no longer be eligible for VAT refund under the export category, even if the export is carried out within the customs operating area. This regulation is stricter than before and directly affects purely trading businesses.

Tax refund application for goods and services subject to tax rate 5%

This applies when a business has uncredited input VAT of VND 300 million or more after 12 consecutive months or 4 consecutive quarters, arising from the production and supply of goods and services subject to tax rate 5%. Businesses with different tax rates are required to separately account for the input VAT used for goods and services subject to tax rate 5%; if separate accounting is not possible, it must be determined according to the corresponding revenue ratio.

Tax refund application when a business is dissolved or goes bankrupt.

In the case of dissolution or bankruptcy, there are two different scenarios for filing the application:

• If the taxpayer is subject to an on-site inspection by the tax authorities, the business does not need to submit a Request for Refund of State Budget Revenue. The tax authorities will determine the amount of tax eligible for refund based on the inspection results.
• If not subject to on-site inspection: the business shall prepare and submit the Request for Refund of State Budget Revenue, Form No. 01/HT, to the tax authority directly managing it.

Tax refund application under Double Taxation Avoidance Agreements and other international treaties

This applies to foreign organizations and individuals. For Double Taxation Avoidance Agreements, the application dossier includes the Double Taxation Avoidance Agreement Request Form (Form No. 02/HT), along with documents proving tax residency, the contract signed with the Vietnamese organization, a document confirming the actual operating time under the contract, a power of attorney (if applicable), and a list of tax payment documents (Form No. 02-1/HT).

For other international treaties, the common application form No. 02/HT is used, but it requires confirmation from the agency proposing the signing of the international treaty, along with a copy of the international treaty, a copy of the contract with the Vietnamese party, a summary of the contract clearly stating the contract name, scope of work and tax obligations, and a list of tax payment documents (Form No. 02-1/HT as above).

What documents are required for a diplomatic exemption tax refund application?

This applies to diplomatic missions and diplomatic officials purchasing goods and services in Vietnam. The documentation includes two separate lists:

• The VAT invoice for goods and services purchased for diplomatic missions, Form No. 01-3a/HT, must be certified by the State Protocol Department of the Ministry of Foreign Affairs as confirming that the input costs are subject to diplomatic exemption.
• List of diplomatic officials eligible for value-added tax refund, Form No. 01-3b/HT.

The lack of confirmation from the State Protocol Department on Form 01-3a/HT is a common reason for rejection of applications in this category, as this is a mandatory requirement, not a procedural requirement.

Documents required for tax refund on goods purchased in Vietnam and taken with you when leaving the country.

This case applies to foreigners who purchase goods in Vietnam and take them with them when leaving the country, processed through an authorized commercial bank acting as a tax refund agent. The documents prepared by the agent bank include the VAT refund statement for foreigners leaving the country, Form No. 01-4/HT. Detailed regulations regarding the subjects, goods, and refund amounts for this case are specified in Article 33 of Decree 181/2025/ND-CP.

Tax refund application for ODA programs, projects, and aid.

This group of cases includes three different types of funding sources, each with its own documentation as guided by Article 28 of Circular 80/2021/TT-BTC:

• Programs and projects using non-refundable official development assistance (ODA) funds: the application dossier follows the guidelines in point c, clause 2, Article 28 of Circular 80/2021/TT-BTC.
• Goods and services purchased domestically using non-refundable aid funds that do not fall under official development assistance: documentation as per point d, clause 2, Article 28 of Circular 80/2021/TT-BTC.
• Goods and services purchased domestically using emergency international aid funds for disaster relief and recovery in Vietnam: documentation as per point d, clause 2, Article 28 of Circular 80/2021/TT-BTC.

These three cases are less common in typical business practice, but are prevalent with non-governmental project management teams and aid-receiving organizations, so the accountant in charge needs to look up the correct corresponding itemized entries instead of applying a single standard form.

In which cases is a VAT refund not granted even if the application has been submitted?

Not all tax refund applications are accepted. Understanding the exclusions helps businesses avoid wasting time preparing documents for taxes that are not eligible.

• Businesses trading in goods and services not subject to VAT: are not entitled to deduct or refund the corresponding input VAT, except in cases where the 0% tax rate applies.
• The investment project did not contribute the full amount of registered charter capital at the time of submitting the tax refund application.
• Investment projects in conditional business sectors that do not yet meet the legal requirements for operation, except for the three exceptions mentioned in the investment project section.
• Investment projects in conditional business sectors that fail to maintain the required conditions during operation, including having their licenses revoked or being found by competent authorities to not meet the investment and business conditions.
• Investment projects for the exploitation of natural resources and minerals, excluding projects for the exploration and development of oil and gas fields, and projects for the production of products from extracted natural resources and minerals that have been processed into other products.

In cases of exclusion related to investment projects, the uncredited VAT amount is not lost but is carried forward to the next tax period, not completely written off.

List of reference forms in the VAT refund application file

For easy reference when preparing documents, below is a summary table of all main forms according to Appendix I of Circular 80/2021/TT-BTC.

Summary table of VAT refund application forms

Denominator	Form name	For use in the following cases
Form 01/HT	Request for refund of state budget revenue	This applies generally to most tax refund cases.
Form 01-1/HT	List of invoices and supporting documents for purchased goods and services.	Exports, investments, and cases where electronic invoices have not been submitted.
Form 01-2/HT	List of customs declarations that have been cleared.	Exported goods and services
Form 01-3a/HT	VAT invoice for goods and services purchased for diplomatic missions.	Diplomatic immunity
Form 01-3b/HT	List of diplomatic officials eligible for tax refund	Diplomatic immunity
Form 01-4/HT	Statement of documents for VAT refund for foreigners departing the country.	Commercial banks are tax refund agents.
Form 02/HT	Application for tax refund under Double Taxation Avoidance Agreements and other international treaties	international treaty
Form 02-1/HT	Tax payment receipt list	international treaty

Summary table of documents and forms for each VAT refund case

Tax refund cases	Required specific documents	Reference form
Export	List of customs declarations that have been cleared.	Form 01-2/HT
Investment project	Investment registration certificate, capital contribution certificate	Form 01-1/HT
Goods and services subject to tax rate 5%	Table of input tax allocation based on revenue ratio	Detailed instructions are being updated.
Dissolution, bankruptcy	Conclusion or decision of the tax audit (if any)	Form 01/HT
international treaty	Certificate of residence, economic contract	Form 02/HT, 02-1/HT
Diplomatic immunity	Confirmation from the State Protocol Department	Forms 01-3a/HT, 01-3b/HT
Items to be carried when departing the country.	Documents prepared by correspondent bank	Form 01-4/HT
ODA, non-refundable aid	Documents according to each specific item in Article 28	According to the specific guidelines of each funding source.

Case Study: Exporting businesses in Ho Chi Minh City prepare VAT refund applications.

Background

Company Y, a limited liability company specializing in exporting textiles and garments to the European market, had approximately VND 1.8 billion in uncredited input VAT in the first quarter after Decree 181/2025/ND-CP came into effect. This was the first time the company had independently prepared its tax refund application without hiring a consulting firm.

Problem arises

The company submitted its application with a list of purchase invoices but lacked the List of Customs Declarations Cleared (Form 01-2/HT), due to an accounting error confusing the requirements for regular exports with those for export processing. The tax authorities immediately notified the application that it was ineligible for acceptance within the first three working days.

The solution as advised by MAN.

Experts at MAN – Master Accountant Network Review all customs declarations, compare them with export invoices for each shipment, and then instruct the company to fully supplement Form 01-2/HT along with customs clearance confirmation. The entire review and resubmission process takes 5 working days.

The measured results

• The supplementary documents were accepted by the tax authorities upon resubmission, with no further clarification required.
• The time to receive a tax refund has been shortened to approximately 25 days from the date of submitting a complete application, instead of several months if the application is repeatedly rejected.
• The company avoided the risk of being moved to the pre-refund audit category due to repeatedly missing supporting documents in its application.

Expert opinion: Common risks when filing VAT refund applications.

Experts at MAN – Master Accountant Network, with over 30 years of practical experience in auditing and tax consulting in Vietnam, point out the four most common risks when businesses prepare their own VAT refund applications.

• Risk 1 – Confusion between tax refund cases: Businesses that engage in multiple activities simultaneously, such as exporting and expanding their factories, often combine documents or incorrectly apply the documentation categories for one case to another. This results in the documents being rejected at the initial stage.

• Risk 2 – The invoice summary does not match the electronic invoice submitted to the tax authorities: Many businesses still prepare Form 01-1/HT even after submitting complete electronic invoices to the tax authorities, leading to data duplication or discrepancies between the two sources when compared.

• Risk 3 – Lack of documentation proving compliance with conditional business conditions: For investment projects in conditional business sectors, if the business has its license revoked or fails to maintain the required conditions during operation, the refunded tax amount may be recovered. Businesses need to retain complete documentation proving their business conditions throughout their operation, not just at the time of submitting the tax refund application.

• Risk 4 – Submitting paper documents when the system already supports electronic documents: Submitting paper documents often takes longer to process compared to submitting them through the General Department of Taxation's electronic portal, and is also prone to errors as tax officials have to manually enter data.

Which agency receives and processes VAT refund applications?

According to Clause 1, Article 1 of Circular 94/2025/TT-BTC, the responsibility for receiving and processing tax refund applications is divided as follows:

• The tax authority directly responsible for managing the business receives and processes most tax refund cases.
• The provincial or city tax authority where the enterprise declares VAT for the investment project, as stipulated in point a, clause 1, Article 11 of Decree 126/2020/ND-CP, receives and processes VAT refund applications for investment projects.
• The tax authority directly responsible for managing the business receives and processes applications for refunds of uncredited input VAT when a business is dissolved or goes bankrupt.

Regarding the processing procedure, within 3 working days from the date of receipt, the tax authority must send a notification of acceptance of the application or a notification that the application is ineligible or does not comply with the procedures. Businesses submitting applications electronically through the General Department of Taxation's electronic portal will receive acknowledgment notifications faster than those submitting paper applications directly or via postal service.

Conclude

Preparing the correct VAT refund application documents right from the first submission helps businesses shorten waiting times, avoid multiple rejections, and reduce the risk of being subjected to lengthy pre-refund audits. The most important point is to correctly identify your VAT refund eligibility before gathering documents, as each case—export, investment, tax rate 5%, or dissolution/bankruptcy—has its own specific document requirements.

MAN – Master Accountant Network We are a tax, accounting, and auditing consulting firm with a team of experts boasting over 30 years of practical experience and a deep understanding of tax risk management in the Vietnamese market. We provide a full range of services. tax consulting services, tax accounting services, tax reporting services, tax settlement services and VAT refund service Serving FDI businesses, domestic businesses, and individuals. Over 500 customers have returned to use our services a second time in the past year. Contact MAN for a free consultation.

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Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing, Taxation, and Corporate Financial Consulting. 

Frequently Asked Questions about VAT Refund Application

Where should I submit my VAT refund application?

Businesses can submit their applications through the General Department of Taxation's electronic portal, or submit them directly, or send them by post to the tax authority directly managing them. Investment projects, however, must submit their applications to the tax authority of the province or city where the project's VAT is declared.

If I don't send electronic invoices, do I still need to prepare Form 01-1/HT?

Yes. The list of invoices and supporting documents for purchased goods and services is only exempt from preparation if the business has already submitted all electronic invoices to the tax authorities as required.

Is a construction permit required for a VAT refund application for an investment project?

This document is only required for projects involving construction. Investment projects that do not involve the construction of buildings do not require this type of document in their application.

How long does it take to process a VAT refund application?

Within 3 working days of receiving the application, the tax authority must respond regarding whether or not the application is accepted. The actual refund time depends on whether the application is eligible for a refund before audit or an audit before refund.

Are businesses that import and then export eligible for VAT refund under the export category?

No. From July 1, 2025, imported goods that are subsequently exported to another country are not eligible for VAT refund under the export category, even if the export is carried out within the customs operating area.