按地区划分的税率 Laos

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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. 

官方政府链接： Tax Department Ministry of Finance

10.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

否

需要验证税务识别号

是

何时需要注册

From the first sale to a Lao customer

可在线注册

是

需要当地代表

否 

注册流程

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

应纳税的数字和电子服务清单

Digital goods, digital platforms, e-commerce services

注册门槛

No threshold (first sale triggers registration)

申报间隔

季度 

申报截止日期

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

电子发票要求

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

记录保存

10 years 

How-To Guides: Laos SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 10%

步骤：3 反向收费 (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.

步骤：1 B2C销售

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.

步骤：2 B2B销售

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.

步骤：3 发票要求

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.

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

税务记录应保存10年。 

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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