Shopping VAT Refunds in Ho Chi Minh City: Receipts, Thresholds and Airport Steps

Compiled by ABIN Travel · Updated 2026-11-10

Before paying: can this seller issue the refund paperwork?

Use a participating seller and ask whether your particular goods qualify. Request the VAT invoice cum tax refund declaration, rather than relying on a card slip or ordinary receipt. The scheme concerns eligible foreign visitors and overseas Vietnamese taking purchased goods out of Vietnam. Consumed services such as hotel stays and restaurant meals are outside this goods-refund workflow.

Ask: “Can you issue a VAT refund invoice and declaration for these goods?”
A mall information desk can point you in the right direction; that does not establish that every tenant participates.

VND 2 million means the same shop on the same day

Qualifying purchases must total at least VND 2 million from one shop in one day. Multiple invoices from that same shop and day can be combined, not unrelated purchases across different shops or dates. The refund invoice must be issued no more than 60 days before departure. Ask the seller which receipts can be combined, particularly where a mall contains separate businesses.

Example: VND 1.2 million plus VND 900,000 at the same shop on the same day totals VND 2.1 million. Other eligibility conditions still apply.
Do not buy unwanted items just to reach the threshold. Compare your total spending with what you actually need.

The refund is 85% of the eligible VAT, not the price

Official guidance calculates the visitor refund as 85% of eligible VAT; the remaining 15% is the refund service fee. Use the VAT amount on the refund paperwork. Do not assume every product has the same tax rate or multiply the tax-inclusive selling price by 85%. If eligible VAT were VND 100,000, the refund at that proportion would be VND 85,000. This is an arithmetic example, not a quotation.

Check the amount in VND. Ask the bank separately about the rate and terms if you want a foreign-currency exchange.

Keep documents and unused goods accessible

The seller uses valid passport or applicable travel-document details for the paperwork. Check your name, document details, goods, date and amounts before leaving; have the seller correct errors. Eligible goods must be unused, in their original packaging and legally exportable and transportable by air. Keep items that may need inspection reachable rather than buried under tightly packed luggage.

Photographs can help you cross-check details, but do not assume they replace required originals.
Refund eligibility does not establish compliance with your destination’s customs, food-import or cabin-liquid rules.

At Tan Son Nhat: inspection before baggage drop

At Tan Son Nhat, present your passport or applicable travel document, VAT invoice cum tax refund declaration and unused goods to customs. Goods destined for checked baggage must be inspected before you hand them over. Article 15 of Circular 84/2026/TT-BTC places inspection points in the baggage check-in and/or boarding-pass inspection area, while bank refund counters are in the international terminal’s restricted departure area. After customs validation, follow local instructions for the remaining departure procedures and present the validated refund paperwork and boarding pass to the refund bank.

On arrival, ask for the VAT refund goods-inspection point. This guide does not assign an unverified floor or counter opening time.
Circular 84/2026/TT-BTC took effect on 1 July 2026. Article 4(5) requires you to submit the VAT invoice cum tax refund declaration and present the goods to customs at least 30 minutes before the flight departs. This is a presentation deadline, not a recommended airport arrival time. Arrive earlier and still meet the airline’s check-in and boarding deadlines.

Connections and last-day shopping: avoid a wasted trip

If a domestic flight precedes your international departure, ask customs at the exit airport where inspection takes place and ask the airline whether bags will be checked through. Do not assume you can retrieve goods at the connecting airport after checking them in for the domestic leg. On a final-day shopping trip, allow for correcting paperwork, collecting bags and reaching the airport. Dropping one extra shop can be more useful than chasing a refund on a tight connection.

This guide cannot confirm every shop’s current participation or guarantee a refund. Check with the seller before paying and with customs before departure.

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