Around Vietnam's new decree, a summary that "from August 1 you won't need paper for tax-free procedures" has circulated in Japanese too. Go to the original and both the date and the target were off. Where the paper presentation can be skipped isWhen you shop at the airport duty-free, effective August 21. Value-added tax (VAT) refunded on departureDigitalization of the refund systemalready started on July 1 under a separate regulation. If you plan to shop in Vietnam before heading home, keeping these two apart will save you confusion at the airport.
What "no paper needed" really means: the identity check at the duty-free counter
The source of the story is Decree 273/2026/NĐ-CP (Nghị định 273/2026/NĐ-CP). Formally the “Decree on the duty-free retail business,” dated July 7, 2026, with an effective date ofAugust 21. It replaces the current Decree 100/2020. The provision on paper is in Article 5, which states that if the duty-free buyer's personal information can be looked up from the national population database, other national databases or specialized databases, the presentation of paper originals is not required for already-digitized documents. It's about reducing the act of showing your passport and boarding pass at the duty-free register — nothing to do with the amount refunded or the conditions.
That said, the National Population Database is an information base for Vietnamese citizens. On whether foreigners' passport data can be referenced with the same ease, the decree goes no further than writing "other national databases or specialized databases," and doesn't say when it will take effect for foreign travelers. Check how it works at rollout via each airport's duty-free guidance.
The same decree also includes provisions that directly affect travelers. Cigarettes, cigars, spirits, and beer sold in duty-free shops must carry a 'VIET NAM DUTY NOT PAID' stamp issued by the Ministry of Finance. Purchases on arrival are limited to shops in the restricted area right after clearing entry procedures, and can't be bought once you leave the restricted area. On quantities, departing travelers have no limit (subject to the rules of their destination), while arriving travelers follow the duty-free allowances of Decree 134/2016: 1.5 L of spirits at 20 degrees or higher, 2 L under 20 degrees, 3 L of beer, 200 cigarettes, 20 cigars, 250 g of pipe tobacco, and other goods up to a customs value of 10 million dong (about 62,000 yen, at about 162 dong to the yen as of July 2026).
The digitization of VAT refunds already began on July 1
This is the one that hits travelers' wallets. The Ministry of Finance's Circular 84/2026/TT-BTC applies from July 1, replacing the old Circulars 72/2014 and 92/2019. Its basis is Decree 252/2026 dated June 30, 2026.
The substance is a design that puts the whole backbone of refunds onto electronic rails. The General Department of Customs builds and runs a VAT refund management system, linking customs, tax authorities, commercial banks and refund-eligible stores in a single system. It also connects to the tax authority's e-invoice system, automatically reconciling the 'combined invoice and refund declaration.' The store side enters information into the system, applies an electronic signature, sends the data to customs, then prints paper to hand to the customer. Paper invoices are permitted only during system outages, with an obligation to re-register the data once restored. Following Vietnam's move to make vehicle inspections paperless (Vehicle inspections go paperless—Vietnam's new rule completed via VNeID from July) and the consolidation of immigration procedures into VNeID (Vietnam's immigration procedures consolidate into VNeID from June: what expats and companies should do) points in the same direction.
The Ministry of Finance also took stock of procedures with Decision 1767/QĐ-BTC. Procedure code 1.008566 was abolished as "not fitting the new management model," and the procedure for registering, changing and terminating refund-eligible stores (1.008567) was fully revised to clarify where authority lies.
What changed is the procedure; what didn't is the monetary threshold
| Item | Through June 2026 | From July 2026 |
|---|---|---|
| Minimum purchase amount | 2 million dong per store per day | Unchanged |
| Invoice validity period | Within 60 days counting back from the departure date | Unchanged |
| Refund rate | 85% of the total VAT | Unchanged |
| Agency fee | 15% of the total VAT (the agent bank's cut) | Unchanged |
| Payment currency | Denominated in dong | Unchanged |
| How documents are handled | Mainly paper invoices doubling as refund declarations | Registered in an electronic system; customs checks on-screen |
| Store enrollment | Registration under the old circular | Subject to joining the electronic system, the tax authority reviews within seven business days |
2 million dong is about 12,300 yen. It's low compared with Japan's tax-free line, within reach if you buy up souvenirs together. What comes back is 85% of the VAT; the remaining 15% is deducted as the fee of the commercial bank handling the refund. This hasn't moved even with the circular change.
Locally it's discussed in terms of “full digitalization” and “delegation of authority”
The government-affiliated Báo Chính phủ (Government Newspaper), on July 8, reported the framework of Circular 84, explaining the new refund management system linking customs, tax, banks and retail as the core of the scheme.
The finance and tax journal Tạp chí Kinh tế – Tài chính sums up the amendment in two phrases: "số hóa toàn diện" (comprehensive digitalization) and "phân cấp triệt để" (thorough delegation of authority). According to the journal, an invoice printed directly from the electronic system carries the same legal force as the electronic version, lowering the risk of document forgery. A limit of up to 30 days was also set for approval decisions at airports and ports.
The legal-practice outlets LuatVietnam and Bao Phap luat Viet Nam repeatedly note that, as the traveler's obligation, you must submit the invoice and present the goods 'up to 30 minutes before departure.' Even with the system digitized, this time wall is the one thing you have to manage yourself.
Three decision points so Japanese travelers don't lose out
First, the numbers for the validity period differ by source. Vietnamese legal commentary consistentlyWithin 60 days counting back from the departure datesets the invoice as, but some Japanese-language travel guides still say 'within 30 days,' unupdated. On a two-week trip the difference doesn't show, but for an expat's temporary trip home or a long stay, judgment splits. When in doubt, moving to the shorter figure is safe.
Second, the flow at the airport is in two stages. Inspecting the goods and checking the invoice isBefore you check your bagsat the counter of X, and the refund is receivedThe restricted area after clearing exit immigration. Get the order wrong and pack souvenirs into a checked suitcase, and you can't present the goods, so the refund doesn't go through. Two things prevent most stumbles: don't open the duty-free bag until the end, and keep the eligible items together as carry-on. Also keep in mind that arrival delays can eat into your time (Full refund for a four-hour delay: the money business travelers can recover under Vietnam's new rules）。
Third, this amendment mirrors Japan's own duty-free reform. In Japan, a "refund system" starts on November 1, 2026: you pay the tax-included price in store, and after customs confirms the goods are being taken out at departure, the consumption-tax portion is refunded. The distinction between general goods and consumables is also abolished. It's a picture of Japan joining, after the fact, the "pay when you buy, get it back on departure" approach Vietnam has already taken. Pass through a refund counter once in Vietnam and you'll be at ease with Japan's new system from autumn on.
Retail and the tourism industry face pressure to sign up more participating shops
Refunds are limited to invoices from stores registered with the tax authorities. In other words, how usable the system is depends on how many participating stores increase. Circular 84 replaced the entry to participation with whether you can commit to connecting to the electronic system. A business that meets accounting and invoicing requirements and declares VAT by the credit method is certified within seven business days once documents are in order. Paper management costs disappear, but a new burden—system connection—arises, so for a small souvenir shop it can also be read as merely a shift in where the hurdle sits.
The airport side is changing too. Long Thanh Airport, due to open on December 1 (Giant Long Thanh airport opens December 1: how to use it alongside SGN?) take on international flights, the layout of refund counters and duty-free shops will be rebuilt from the premise. Since the electronic system is up first, the rollout at the new airport is likely to go faster than before.
Items to check before departure
| Item | Details |
|---|---|
| Eligible | Foreigners and overseas Vietnamese (excluding flight crew and ship crew) |
| Minimum purchase amount | 2 million dong (about 12,300 yen) or more per store per day |
| Invoice validity period | Within 60 days counting back from the departure date |
| Refund rate | 85% of the total VAT (the remaining 15% is the agent bank's fee) |
| Payment currency | Denominated in dong |
| Applicable airports | Noi Bai, Tan Son Nhat, Da Nang, Cam Ranh, Phu Quoc (five airports) |
| Eligible ports | Khanh Hoi, Da Nang, Nha Trang (three ports) |
| Where goods are inspected | The check-in / boarding-pass verification area before checking bags |
| Where to receive the refund | The restricted area after immigration (at ports, the designated refund area) |
| Submission deadline | Up to 30 minutes before the flight or ship departs |
| Required documents | Passport, the combined invoice and refund declaration, boarding pass, and the actual goods |
| Effective date of the new duty-free rule | August 21, 2026 (Decree 273/2026) |
The points of entry and exit where you can get a refund total eight -- five airports and three ports -- and the operational list is managed by the customs authority and may grow or shrink. Check your departure airport's official guidance for the location and hours of its refund counter before you go.
Summary
To sum up, what takes effect on August 21 is the duty-free store sales rules (Decree 273), where the paper presentation there can be skipped. The digitization of VAT refunds already began on July 1 (Circular 84), and the traveler-side conditions themselves—2 million dong, 60 days, 85%—haven't moved. Both the date "from August 1" and the understanding that "the refund paper is gone" are off from the original.
There are three things to do on your next trip: for every purchase, have them issue not a receipt but a “combined invoice and refund declaration”; pack the eligible goods in your carry-on rather than your suitcase; and get to the airport aiming for two and a half hours before departure. Keep these three and you'll get through the digitized refund counter in less time than before. In the first few months right after the system changes, operations won't be fully settled, so on the day, move by prioritizing the airport's signage.
Sources:LuatVietnam／Báo Chính phủ／LuatVietnam (refund conditions)／Tạp chí Kinh tế – Tài chính／Thuế – Hải quan／Báo Pháp luật Việt Nam／LuatVietnam English／Japan Tourism Agency, consumption-tax duty-free shop site
