Short answer: From 1 January 2026, value-added tax (VAT) refund conditions are significantly eased: Clause 3, Article 1 of Law 149/2025/QH15 has abolished the “seller has declared and paid tax” condition — i.e., repealing Point c, Clause 9, Article 15 of VAT Law 48/2024/QH15. From that point, refund dossiers are subject to only 2 conditions under the latest consolidated text of the VAT Law. In parallel, Official Letter 6936/CT-QLTT (18 September 2026) instructs tax authorities not to withhold the entire refund merely because part of the dossier is risky — non-refund or recovery applies only with sufficient grounds from inspection and verification. This article covers only the new 2026 conditions and procedures, not the exporter refund mechanism.
1. Abolishing the “seller has declared and paid tax” condition: Law 149/2025/QH15
Previously, one of the biggest bottlenecks in VAT refunds was the condition in Point c, Clause 9, Article 15 of VAT Law 48/2024/QH15: the seller of goods/services must have declared and paid tax before the buyer could claim input VAT refund. In practice, buyers cannot control whether sellers declare and pay tax — leaving many refund dossiers stuck because of the seller fault.
Clause 3, Article 1 of Law 149/2025/QH15 (effective 1 January 2026) has abolished this condition. Consequences:
- From 1 January 2026, VAT refund is subject to only 2 conditions — taxpayers check the latest consolidated text of VAT Law 48/2024/QH15 (amended and supplemented multiple times) for the full set;
- Purchasing enterprises are no longer left with “frozen” refunds because sellers failed to declare and pay tax — this risk is separated from the buyer obligations;
- Tax authorities may not invoke the abolished condition to deny refunds for periods arising from 1 January 2026.
2. Official Letter 6936/CT-QLTT: no withholding the entire refund over partial risk
Official Letter 6936/CT-QLTT (issued 18 September 2026) guides risk handling in VAT refunds with a principle protecting compliant taxpayers:
- Tax authorities must not withhold the entire refund amount merely because part of the dossier is assessed as risky;
- Non-refund or recovery applies only with sufficient grounds based on specific inspection and verification — not on general suspicion;
- The non-risky portion of the dossier must be refunded normally, on time.
This is a major practical change: previously, a single questioned invoice in the chain could “freeze” an enterprise entire refund dossier for months. Under this guidance, tax authorities must handle separately — verify the risky part; refund the rest on time.
3. What enterprises should do with 2026 refund dossiers
- Review dossiers previously denied or stalled on “seller has not declared/paid tax” grounds for periods from 1 January 2026 — cite the repeal in Clause 3, Article 1 of Law 149/2025/QH15 to request reconsideration;
- Check the latest consolidated text of VAT Law 48/2024/QH15 to identify the full 2 remaining refund conditions applicable to your case;
- When the tax authority withholds a refund: request a written statement of the inspection/verification grounds per Official Letter 6936/CT-QLTT — do not accept full withholding over partial risk without specific grounds;
- Prepare documentation proving the validity of input invoices and vouchers in the non-risky portion for timely refund.
Frequently asked questions
Does the “seller has declared and paid tax” condition still apply to VAT refunds?
No longer, for periods from 1 January 2026. Clause 3, Article 1 of Law 149/2025/QH15 abolished this condition (Point c, Clause 9, Article 15 of VAT Law 48/2024/QH15).
How many VAT refund conditions remain from 1 January 2026?
Two — check the latest consolidated text of VAT Law 48/2024/QH15 for the full set.
May the tax authority withhold the entire refund over one risky invoice?
No. Under Official Letter 6936/CT-QLTT (18 September 2026), the authority must not withhold the entire refund merely because part of the dossier is risky; non-refund/recovery requires sufficient inspection and verification grounds.
Can previously stalled dossiers be reconsidered?
For periods arising from 1 January 2026, enterprises have grounds (Clause 3, Article 1 of Law 149/2025/QH15) to ask the tax authority to reconsider dossiers denied or stalled on the abolished condition.
Does this article cover the exporter refund mechanism?
No. This article focuses only on the new 2026 VAT refund conditions and procedures.
Legal references
- Law 149/2025/QH15 — Clause 3, Article 1 (effective 1 January 2026): abolishing the “seller has declared and paid tax” condition (Point c, Clause 9, Article 15 of VAT Law 48/2024/QH15); 2 refund conditions remain from 1 January 2026;
- Official Letter 6936/CT-QLTT (18 September 2026): no withholding the entire refund over partial risk; non-refund/recovery only with sufficient inspection and verification grounds;
- Check the latest consolidated text of VAT Law 48/2024/QH15 (amended and supplemented multiple times) when applying.
An enterprise preparing a VAT refund dossier that needs to review eligibility under the new 2026 rules — from input invoice validity to handling risk questions raised by the tax authority? Reach us via the Contact page of FLAT Law Firm for advice on compliant VAT refunds.
The legal content of this article is reviewed by the FLAW AI Legal Council and submitted to the owner for approval; it is not an opinion of a licensed lawyer and does not replace legal advice for specific cases.
For reference only, not legal advice.