Vietnam to implement automated VAT refunds by December 2026

The Vietnamese tax sector is implementing measures to accelerate Value Added Tax (VAT) refunds to support business production, trade, and exports. A key objective is to increase the rate of ‘refund first, audit later’ from 70% to 90% by the end of 2026, reaching 95% in the first quarter of 2027.

To achieve this, authorities are integrating big data and artificial intelligence (AI) to analyze risks, classify dossiers, and streamline processing. Automated VAT refunds are scheduled to be deployed by December 2026. Currently, 99% of VAT refund dossiers are processed electronically, with 87% of dossiers eligible for the ‘refund first, audit later’ method being resolved within six working days.

As of August 11, 2026, the total amount of VAT refunds issued reached 111,726 billion VND, representing 64.4% of the annual estimate. While most processes are being expedited, authorities noted that approximately 1.7% of dossiers are experiencing delays due to high-risk indicators requiring further verification.