According to the Ministry of Finance, VAT refunded goods must meet these four requirements:
1. Purchased goods must be subject to VAT, unused and is allowed on aircraft.
2. Purchased goods must not appear on the list of export prohibitions or restrictions.
3. Purchased goods must have invoices and VAT refund declarations issued within 30 days of departure.
4. Purchased goods must be bought from a single shop on a single day and have a value of at least VND2.000.000 (around US$100).
To get the VAT refund, this procedure must be followed. When purchasing the goods, you must submit your passport to the retailer so they can create the VAT refund declaration form. They will issue you with the original copy but make sure to check that all your information is correct.
Once you are at the airport, go to the VAT refund customs inspection office where you will need to present the goods you have purchased, your passport and the invoices and VAT declaration forms.
Once you’ve taken care of the paperwork to get your declaration form, you will need to submit a boarding pass from an international flight and invoices along with your VAT declaration form to the VAT refund counter. This is where you will receive your refund. It will be in Vietnamese Dong so you will then have to go to a currency exchange to convert it to the currency of your next destination. At Noi Bai, there is a Maritimebank and Vietcombank while you will find BIDV and VietinBank exchanges in Tan Son Nhat.
If you need more information, we recommend you to read our complete article: How To Get a VAT refund in Vietnam?