地域別税率 Laos

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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. 

政府機関の公式リンク： Tax Department Ministry of Finance

10.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

いいえ

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

From the first sale to a Lao customer

オンライン登録が可能

はい

現地代理人必須

いいえ 

登録手続き

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

課税対象となるデジタルおよび電子サービスの一覧

Digital goods, digital platforms, e-commerce services

登録のしきい値

No threshold (first sale triggers registration)

提出間隔

四半期ごと 

提出期限

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

電子請求書の要件

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

記録保持

10 years 

How-To Guides: Laos SaaS VAT

ステップ：1 閾値

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.

ステップ：2 事業登録

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.

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

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

ステップ：2 税率計算式

税額を計算するには、次の計算式を使用してください。

 

税額 = 純価格 × 10%

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

ステップ：2 B2B販売

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.

ステップ：3 請求書要件

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.

ステップ：1 申告期間

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

ステップ：2 申告期限

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

ステップ：3 提出

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

ステップ：4 記録保持

税務記録は10年間保管する必要があります。 

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

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