A value-added tax invoice that also serves as a tax refund declaration form is an integrated document used for refunding value-added tax to foreigners who purchase goods in Vietnam and take it with them when they leave the country.
This form complies with the guidelines in Circular No. 91/2026/TT-BTC issued on June 30, 2026, effective from July 1, 2026, replacing Circular 32/2025/TT-BTC.
Businesses use this form when selling goods at duty-free shops or when businesses are authorized to sell goods eligible for VAT refund to international tourists.
The accountant or sales staff prepares the documents, digitally signs them for confirmation, and simultaneously transfers the information to the customs authorities for inspection at the border crossing.
