Vietnam VAT refunds 2025 are at the centre of calls for reform as the Vietnam Chamber of Commerce and Industry (VCCI) urged the government to amend rules under the new VAT Law No. 48/2024/QH15. VCCI said complex refund procedures and delays are hurting cash flow and export competitiveness, especially for commodities with low margins such as coffee, pepper, and seafood. Firms must “pay first, refund later,” with coffee exporters advancing VND10tr (USD392m) a year and pepper pr