Tasa de impuestos por región Laos

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Laos applies a standard 10% Value Added Tax (VAT) on cross-border digital products and electronic services supplied by non-resident businesses to local consumers, following a reinstatement of the 10% rate to support the state budget. Under Instruction 0558/MOF, foreign providers face a mandatory registration obligation with the Tax Department from their very first transaction, as there is no minimum monetary threshold. Because Laos does not utilize a traditional reverse charge mechanism for these digital supplies, compliance operates on a thrice-yearly filing cycle, with payments and electronic declarations submitted via the state’s online tax portal.

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Laos

Laos applies a Value Added Tax (VAT) at 10% to digital products and services sold by non-resident businesses to customers in Laos. VAT on cross-border digital services was implemented. 

Enlace oficial del gobierno: Tax Department Ministry of Finance

10.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

No

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

From the first sale to a Lao customer

Posibilidad de registro en línea

Sí

Se necesita representante local

No 

Procedimiento de registro

Non-residents must register and secure a Tax Identification Number (TIN) from the Lao Tax Department

Lista de servicios digitales y electrónicos sujetos a impuestos

Digital goods, digital platforms, e-commerce services

Umbral de registro

No threshold (first sale triggers registration)

Frecuencia de presentación

Trimestral 

Fecha límite de presentación

By the 20th day of the month following the end of the quarter 

Requisitos de facturación electrónica

For B2B, overseas suppliers must issue e-Invoices using their own template

Mantenimiento de registros

10 years 

How-To Guides: Laos SaaS VAT

Paso: 1 Umbral

Effective August 1, 2024, Laos requires non-resident vendors of digital services (including online platforms) to consumers (B2C) in Laos to register for and collect VAT, regardless of the sales amount.

 

The general VAT threshold is LAK 400,000,000; however, non-resident digital service providers may be required to register when supplying taxable services in Laos.

Paso: 2 Registro de empresas

Non-resident providers must register via the Digital Tax Services System (DTax System) or the TaxRIS portal. No local subsidiary or tax representative is strictly required, though one may be authorized.

Paso: 3 Número TIN/IVA

A Tax Identification Number (TIN) is issued by the Lao Tax Department (Ministry of Finance) upon successful online registration

Paso: 1 Tasa Estándar

In Laos, the standard VAT rate is 10% (The standard rate was restored from 7% to 10% in April 2024).

Paso: 2 Fórmula de la Tasa

Para calcular el importe de su impuesto, utilice la siguiente fórmula:

 

Importe del Impuesto = Precio Neto x 10%

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Historically, Laos used a withholding/reverse charge for B2B. However, under the 2024 Instruction (No. 0558), non-resident digital providers are now generally required to register and charge VAT on both B2B and B2C transactions if they meet the threshold.

Paso: 1 Ventas B2C

The supplier must charge 10% VAT at the point of sale. Evidence of customer location (IP address, billing address, or SIM card MCC) must be maintained.

Paso: 2 Ventas B2B

Suppliers must still charge VAT. Unlike many jurisdictions, Laos currently requires the foreign supplier to collect and remit VAT even for B2B, unless a specific exemption applies via a platform rule.

Paso: 3 Requisitos de Facturación

Electronic invoices must include:

– Supplier Name & TIN
– Sequential Invoice Number
– Date of Issue
– Description of Services
– Net Price
– VAT Rate (10%)
– VAT Amount
– Total Price
– Buyer Name/Address.

Paso: 1 Intervalo de presentación

The filing interval is quarterly (previously monthly for some entities, but the 2024 update simplified this for non-residents).

Paso: 2 Fecha límite de presentación

Taxes should be filed by the 20th day of the month following the end of the quarter (e.g., April 20 for Q1).

Paso: 3 Presentación

Filings are done via the TaxRIS portal. Payments can be made in LAK, USD, or EUR via wire transfer or authorized payment gateways.

Paso: 4 Mantenimiento de registros

Los registros fiscales deben conservarse durante 10 años. 

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Laos’ VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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