지역별 세율 Laos

지역 선택

이 페이지에 제공된 정보는 일반적인 정보 제공 목적으로만 제공됩니다. 세금 관련 조언으로 해석되어서는 안 되며, 그러한 목적으로 제공되지 않습니다. 특정 세금 책임에 대한 조언은 숙련된 세무 전문가와 상담하십시오. PayPro Global은 여기에 제시된 정보에 따라 취하거나 취하지 않은 조치에 대해 어떠한 책임도 지지 않습니다.

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.

Mosaic Image

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. 

공식 정부 링크: Tax Department Ministry of Finance

10.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

아니요

세무 ID 확인 필요

예

언제 등록해야 하나요?

From the first sale to a Lao customer

온라인 등록 가능

예

현지 대리인 필요

아니요 

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Digital goods, digital platforms, e-commerce services

등록 기준

No threshold (first sale triggers registration)

신고 간격

분기별 

신고 마감일

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

전자세금계산서 요구사항

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

기록 보관

10 years 

How-To Guides: Laos SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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.

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

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

2단계 세율 계산식

세액을 계산하려면 다음 공식을 사용하십시오:

 

세액 = 순 가격 x 10%

단계: 3 역외 과세 (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.

1단계 B2C 판매

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.

2단계 B2B 판매

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.

단계: 3 송장 요구 사항

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.

1단계 신고 주기

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

2단계 신고 마감일

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

단계: 3 제출

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

단계: 4 기록 유지

세무 기록은 10년 동안 보관되어야 합니다. 

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

SaaS 판매세 규정 준수에 어려움을 겪고 계신가요?

SaaS 세금 전문가팀이 도와드리겠습니다. 지금 바로 무료 상담을 받아보세요.

전문가와 상담하기
Mosaic Image
ko_KR한국어
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어