支払い期限が過ぎた購入の付加価値税（VAT）は還付されない？法的根拠を解説！

Article 12. Input value added tax deduction

1. Business establishments paying value added tax according to the tax deduction method are entitled to deduct input value added tax as follows:

• a) Input value-added tax of goods and services used for production and trading of goods and services subject to value-added tax is fully deductible, including uncompensated input value-added tax of lost goods and services subject to value-added tax;

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2. Conditions for input value added tax deduction are prescribed as follows:

• a) Have a value-added tax invoice for purchasing goods and services or a document proving the payment of value-added tax at the import stage;
• b) Have non-cash payment documents for purchased goods and services, except for goods and services purchased at a time with a value of less than twenty million VND;
• c) For exported goods and services, in addition to the conditions specified in Points a and b of this Clause, there must also be: a contract signed with a foreign party on the sale, processing of goods, provision of services; an invoice for the sale of goods and services; a non-cash payment document; and a customs declaration for exported goods.

Payment for exported goods and services in the form of clearing between exported goods and services and imported goods and services, and debt payment on behalf of the State is considered non-cash payment.”

Article 13. Cases of tax refund

…2. Business establishments that export goods and services in a month or quarter and have input value-added tax that has not been deducted of three hundred million VND or more will be refunded value-added tax on a monthly, quarterly, or …”

b) Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government (amended and supplemented by Decree No. 91/2014/ND-CP , Decree No. 12/2015/ND-CP , Decree No. 146/2017/ND-CP of the Government) stipulates:

– Article 9 stipulates input value added tax deduction:

“ Article 9. Input value added tax deduction

Input VAT deduction is implemented according to the provisions of Article 12 of the Law on Value Added Tax and Clause 6, Article 1 of the Law amending and supplementing a number of articles of the Law on Value Added Tax .

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2. Conditions for input VAT deduction:

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b) There are non-cash payment documents for purchased and imported goods and services, except in cases where the total value of purchased and imported goods and services each time is less than 20 million VND.

For goods and services purchased on deferred payment or installment payment with a value of VND 20 million or more, business establishments shall base on the contract for purchasing goods and services, value-added invoices and non-cash payment documents of goods and services purchased on deferred payment or installment payment to declare and deduct input value-added tax. In case there is no non-cash payment document because the payment time according to the contract has not yet arrived, the business establishment shall still be allowed to declare and deduct input value-added tax.”

– Clause 3, Article 10 stipulates value added tax refund for exported goods and services:

“3. Business establishments that have exported goods and services in a month (for monthly declaration) or in a quarter (for quarterly declaration) including the following cases: Imported goods then exported to a duty-free zone; imported goods then exported abroad, with an input value-added tax amount not yet deducted of VND 300 million or more, shall be entitled to a monthly or quarterly VAT refund; in cases where the input value-added tax amount not yet deducted in a month or quarter is less than VND 300 million, it shall be deducted in the following month or quarter; in cases where there are both exported goods and services and domestically consumed goods and services, if after offsetting with the tax payable, the remaining input value-added tax amount not yet deducted on exported goods and services is VND 300 million or more, the business establishment shall be entitled to a tax refund. Business establishments must separately account for input value-added tax used for production and trading of exported goods and services. In case separate accounting is not possible, the input value-added tax shall be determined based on the ratio between the revenue of exported goods and services and the total revenue of goods and services of value-added tax declaration periods calculated from the tax declaration period following the previous tax refund period to the current tax refund request period.