VAT registration and filing (enter the VAT system / monthly return / credit & refund) in Laos: statutory documents, competent authority and legal basis
Who can apply
Both Lao citizens and foreigners may apply; the documents differ.
Competent authority: At the tax authority (Tax Department and provincial/district tax offices, Arts.47-51); the Lao TAXRIS system is login-only.
At a glance
Where to apply: At the tax authority (Tax Department and provincial/district tax offices, Arts.47-51); the Lao TAXRIS system is login-only.
Steps:
- Do enterprise registration and get a TIN first
- Enter the VAT system under Art.33
- Issue VAT invoices and keep accounts per Arts.35/37
How long: Monthly filing by the 20th (Art.30); other timings per the tax authority notice.
Cost: VAT is a tax, not a certificate fee; no separate charge for filing; per the tax authority notice.
Statutory document list
Enter the VAT system (Art.33)
- Enterprise registration certificate + TIN (prerequisite to enter, Art.33) (required)
- Business approval/licence from the relevant sector (Art.33) (optional)
- Input-VAT invoices and evidence (for credit/refund, Arts.22, 23, 27) (optional)
- Accounting records and invoice-use report (Arts.35, 37) (optional)
Monthly return (by the 20th, Art.30)
- Enterprise registration certificate + TIN (prerequisite to enter, Art.33) (required)
- Business approval/licence from the relevant sector (Art.33) (optional)
- Input-VAT invoices and evidence (for credit/refund, Arts.22, 23, 27) (optional)
- Accounting records and invoice-use report (Arts.35, 37) (optional)
Input credit / refund (Arts.20-28)
- Enterprise registration certificate + TIN (prerequisite to enter, Art.33) (required)
- Business approval/licence from the relevant sector (Art.33) (optional)
- Input-VAT invoices and evidence (for credit/refund, Arts.22, 23, 27) (optional)
- Accounting records and invoice-use report (Arts.35, 37) (optional)
Exit the VAT system (Art.34)
- Enterprise registration certificate + TIN (prerequisite to enter, Art.33) (required)
- Business approval/licence from the relevant sector (Art.33) (optional)
- Input-VAT invoices and evidence (for credit/refund, Arts.22, 23, 27) (optional)
- Accounting records and invoice-use report (Arts.35, 37) (optional)
Check first: is my activity taxable (Art.11) or exempt (Art.12)
- Enterprise registration certificate + TIN (prerequisite to enter, Art.33) (required)
- Business approval/licence from the relevant sector (Art.33) (optional)
- Input-VAT invoices and evidence (for credit/refund, Arts.22, 23, 27) (optional)
- Accounting records and invoice-use report (Arts.35, 37) (optional)
Statutory requirements
- Who enters (Art.33): only those with enterprise registration, a TIN and sector approval enter the VAT system; micro-enterprises have separate rules. Order: registration → TIN → (licence) → VAT.
- Rate (Art.17): 10% standard (imports, domestic taxable supplies, purchases from foreign entities not established in Laos); 0% for exports and goods into the special/specific economic zones (including finished minerals).
- Filing (Art.30): a VAT payer files by the 20th of the next month; imports are declared at the border with the customs entry; purchases from foreign entities are filed within 15 days. Payment: Art.31.
- Input credit and refund (Arts.20-28): creditable input VAT needs compliant invoices meeting Arts.22/23; Art.24 lists non-creditable items; refunds under Arts.25-27 (e.g. 0% exports). Keep invoices and accounts complete and compliant.
- First tell taxable from exempt (Arts.11/12): where your activity falls decides whether you enter the system and issue VAT invoices — check both before acting.
Common issues
- Order matters (Art.33): no registration+TIN, no entry to the VAT system and no compliant invoices
- Missing the 20th deadline is a breach (Arts.30, 42/43, 58) — watch it monthly
Legal basis (Lao Official Gazette texts)
Excerpt: Article 10 (Amended) Value-Added Tax Collectors Value-added tax collectors include: 1. Customs officials; 2. Individuals, legal entities, or organizations operating within the value-added tax system; 3. …
Excerpt: Article 11 (Amended) Activities Subject to Value Added Tax Activities subject to Value Added Tax are as follows: 1. Importing goods from foreign countries, special economic zones, and specific economic zones; 2. …
Excerpt: Article 12 (Amendment) Activities Exempt from Value Added Tax Activities exempt from value added tax are as follows: 1. Import of goods: 1.1. …
Excerpt: Article 17 (Amended) Value-Added Tax Rates The value-added tax rates are as follows: 1. Ten percent (10%) rate: 1.1. Imported goods; 1.2. …
Excerpt: Article 20 (Amended) VAT Deduction and Refund VAT deduction refers to the offsetting and return of input VAT to the VAT taxpayer. VAT refund refers to the repayment of VAT to individuals, legal entities, or organizations …
Frequently asked questions
Who can apply for a VAT registration and filing (enter the VAT system / monthly return / credit & refund) in Laos?
Both Lao citizens and foreigners may apply; the documents differ. Competent authority: At the tax authority (Tax Department and provincial/district tax offices, Arts.47-51); the Lao TAXRIS system is login-only..
What documents are required for a VAT registration and filing (enter the VAT system / monthly return / credit & refund) in Laos?
1 statutory items: Enterprise registration certificate + TIN (prerequisite to enter, Art.33). Competent authority: At the tax authority (Tax Department and provincial/district tax offices, Arts.47-51); the Lao TAXRIS system is login-only..
What is the legal basis for a VAT registration and filing (enter the VAT system / monthly return / credit & refund) in Laos?
Based on Law on Value Added Tax (Amended) Article 10; Law on Value Added Tax (Amended) Article 11; Law on Value Added Tax (Amended) Article 12; Law on Value Added Tax (Amended) Article 17; Law on Value Added Tax (Amended) Article 20; Law on Value Added Tax (Amended) Article 22; Law on Value Added Tax (Amended) Article 23; Law on Value Added Tax (Amended) Article 24; Law on Value Added Tax (Amended) Article 30; Law on Value Added Tax (Amended) Article 31; Law on Value Added Tax (Amended) Article 33; Law on Value Added Tax (Amended) Article 34; Law on Value Added Tax (Amended) Article 36; Tax Administration Law (Revised Edition) Article 27. The full texts are available in the LaoPaniti law library, sourced from the Lao Official Gazette.
Are there time limits or hard requirements for a VAT registration and filing (enter the VAT system / monthly return / credit & refund) in Laos?
Who enters (Art.33): only those with enterprise registration, a TIN and sector approval enter the VAT system; micro-enterprises have separate rules. Order: registration → TIN → (licence) → VAT. Rate (Art.17): 10% standard (imports, domestic taxable supplies, purchases from foreign entities not established in Laos); 0% for exports and goods into the special/specific economic zones (including finished minerals). Filing (Art.30): a VAT payer files by the 20th of the next month; imports are declared at the border with the customs entry; purchases from foreign entities are filed within 15 days. Payment: Art.31. Input credit and refund (Arts.20-28): creditable input VAT needs compliant invoices meeting Arts.22/23; Art.24 lists non-creditable items; refunds under Arts.25-27 (e.g. 0% exports). Keep invoices and accounts complete and compliant. First tell taxable from exempt (Arts.11/12): where your activity falls decides whether you enter the system and issue VAT invoices — check both before acting.
How much does a VAT registration and filing (enter the VAT system / monthly return / credit & refund) cost in Laos and how long does it take?
Cost: VAT is a tax, not a certificate fee; no separate charge for filing; per the tax authority notice.. How long: Monthly filing by the 20th (Art.30); other timings per the tax authority notice..
Can LaoPaniti obtain the VAT registration and filing (enter the VAT system / monthly return / credit & refund) for me?
LaoPaniti organises the document list, offers online form filling, document upload and pre-check hand-off by staff. It is not a government filing, does not represent acceptance or approval by any authority, and promises neither results nor expedited handling. Formal processing follows the current requirements of the At the tax authority (Tax Department and provincial/district tax offices, Arts.47-51); the Lao TAXRIS system is login-only..
Organise documents online and submit for pre-check →
Other matters
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