Opening a Shop, Setting Up a Stall, or Taking on a Project in Laos — Have You Got Your "Tax ID Card"?

在老挝开店、摆摊、接项目——你的"税务身份证"办了吗？

ການເປີດຮ້ານ, ຂາຍເຄື່ອງ, ຮັບໂຄງການຢູ່ລາວ — ທ່ານໄດ້ເຮັດ "ບັດປະຈຳຕົວພາສີ-ອາກອນ" ແລ້ວຫຼືບໍ່?

Published: 2026-09-11 · LaoPaniti legal guides

A Qiang opened a small restaurant in Vientiane, and business was booming. Until one day, tax officials came to his door and asked if he had a Taxpayer Identification Number. A Qiang looked blank: "I pay taxes every month, why do I need a number?" As a result, he was not only required to apply for one retroactively, but also given a warning for being overdue.

This is not an isolated case. Many Chinese people striving in Laos are only focused on doing business, but overlook this most basic "tax ID card." The 2023 Decree on Taxpayer Identification Numbers in Laos explains this matter very clearly.

Who Needs to Apply? Almost Everyone

According to Article 3 of the decree, Lao citizens, expatriates, stateless persons, foreigners, Legal Entities, or organizations that conduct business or engage in other income-generating activities within or outside Laos and incur Tax Obligations in accordance with Laws and regulations must hold a Taxpayer Identification Number.

To put it plainly, as long as you have income and Tax Obligations in Laos, whether you run a Company, do engineering work, or are a freelancer, you must have this number. It is like your "tax ID card," used to be managed, tracked, and checked in the tax payment and Taxation Information system (Article 2).

What Does the Number Look Like? Individuals and Enterprises Are Different

The Taxpayer Identification Number for a Legal Entity or organization is a twelve-digit number divided into three parts: the first eight digits are calculated according to the current structure, the middle digit is a check code, and the last three digits are the number of branches. For Enterprises without branches, use 000 or 900 instead (Article 5).

For individuals, it is different: the first part is a letter, serving as the identification mark for general individual Taxpayers; the second part is an eleven-digit number arranged in ascending order (Article 6).

How to Apply? Handle According to the Situation

The Taxpayer Identification Number for an Enterprise Taxpayer is obtained together through the Enterprise Registration issuance system during Enterprise Registration, and is recorded in the Enterprise Registration certificate. If a branch needs to be established, an application for a License must be made to the relevant department, and Tax officials must be notified to update the branch number information (Article 7).

For Enterprises that have not established a presence or residence in Laos but come to Laos to operate and earn income, they must apply to the Tax Department or the provincial or capital Tax department in the location of their activities, and must have certification from the project owner or relevant department (Article 7).

Individuals with residence in Laos shall submit an application to the Tax department of their place of residence; individuals affiliated with a state or private organization may have that organization apply on behalf of the individuals under it. Individuals without residence in Laos shall submit an application to the Tax department of the location of their activities (Article 7).

The Identification Number is issued by the Tax Revenue Information Management System (TaxRIS), or may be self-issued through a system permitted by the Tax department (Article 8). Tax departments at all levels will also issue a Taxpayer Identification Number Assignment Certificate, which states the Identification Number, name and address, contact phone number, and date of issuance (Articles 9 and 10).

If you are also interested in other Taxation processes in Laos, you can check out our previous discussions: "Buying Alcohol, Staying in Hotels, Taking Flights in Laos — Have You Paid This 'Invisible Tax' Clearly?" (https://www.123laoai.com/guide/203), and "Laos Customs Declaration Bids Farewell to the Paper Era: How Much Do You Know About NSWA + Electronic System?" (https://www.123laoai.com/guide/204), which may help you avoid detours.

Don't wait until Tax officials come to your door to remember to apply. Get your "tax ID card" early so you can do business with peace of mind. If you have any questions, feel free to ask AI for free at https://www.123laoai.com, and LaoPaniti will help you sort out Laos Taxation matters clearly.

This article was compiled by LaoPaniti for reference only and does not constitute legal advice.

FAQ

I am just working in Laos, not opening a shop. Do I need to apply for a Taxpayer Identification Number?

According to Article 3 of the decree, as long as you conduct business or engage in other income-generating activities within or outside Laos and incur Tax Obligations in accordance with Laws and regulations, you must hold a Taxpayer Identification Number. Earning income from work usually also creates Tax Obligations, so it is advisable to confirm with the local Tax department.

My Company has just been registered. Will the Taxpayer Identification Number be automatically issued?

According to Article 7 of the decree, the Taxpayer Identification Number for an Enterprise Taxpayer is obtained together through the Enterprise Registration issuance system during Enterprise Registration, and is recorded in the Enterprise Registration certificate. So under normal circumstances, you will get it at Registration.

What does an individual Taxpayer Identification Number look like?

According to Article 6 of the decree, an individual Taxpayer Identification Number has two parts: the first part is a letter, serving as the identification mark for general individual Taxpayers; the second part is an eleven-digit number arranged in ascending order.

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