Attention Hotel and Restaurant Owners in Oudomxay: Starting July 1, Your Receipts Need a New Format
乌多姆赛开酒店餐厅的注意：7月1日起，你的收据要换一种开法了
ການດຳເນີນທຸລະກິດໂຮງແຮມ ແລະ ຮ້ານອາຫານຢູ່ອຸດົມໄຊ: ແຕ່ວັນທີ 1 ກໍລະກົດນີ້ໄປ, ໃບຮັບເງິນຂອງທ່ານຕ້ອງປ່ຽນວິທີອອກໃໝ່
Published: 2026-09-17 · LaoPaniti legal guides
Owners of hotels, restaurants, coffee shops, auto repair shops, and mini supermarkets in Oudomxay Province may have recently heard the news: starting July 1, 2025, the Value Added Tax (VAT) system will officially apply to you.
Previously, many small shops would simply give a handwritten invoice if the customer asked, or skip it otherwise, and keep rough records. This habit will need to change.
I. Which Businesses Are Targeted?
According to the "Order on the Implementation of Value Added Tax in Oudomxay Province," as long as you have registered an enterprise, obtained a Taxpayer Identification Number, and received authorization from relevant departments to operate throughout Oudomxay Province, you will be included in the VAT system.
The industries specifically named in the order include: hotels, guesthouses, resorts, restaurants, entertainment venues, canteens, coffee shops, auto repair shops, mini supermarkets, building materials stores, daily necessities stores, gold or valuable item shops, pawnshops, and other groups.
In other words, it's not just large shopping malls that are affected; a street-side coffee shop or an auto repair shop, as long as it's on the list, falls within the scope of this regulation.
II. Bookkeeping, Invoicing, and Declaration: Three Things to Implement
The order imposes the same requirements on existing VAT taxpayers and micro-enterprises: they must keep proper accounts and reflect the situation promptly, must use receipts, and issue VAT receipts to buyers or service users.
The timeline is also clear: VAT calculation and collection will begin on July 1, 2025, and the VAT must be declared and paid to the relevant tax authority by the 20th of the following month.
In plain terms: after July 1, how you record every payment you receive and what receipts you issue to customers must follow VAT rules; by the 20th of the next month, this tax must be reported and paid.
As for penalties for violations, according to the order, measures such as suspension of business or revocation of license may be taken. For business owners, neither is a light matter.
III. Don't Treat This as Something to Deal with Later
Many owners think: wait until the tax authorities come. But this order clearly states that calculation and collection begin on July 1, 2025, not a gradual implementation depending on circumstances.
If you are also interested in how other taxes in Laos are calculated, you might want to check our previous articles: "Buying a Car, Drinking Alcohol, Buying Cigarettes: How Exactly is Excise Tax Calculated in Laos? A Presidential Decree Explains the Tax Rates" (https://www.123laoai.com/guide/220) and "Opening a Shop in Laos: When Exactly Are Taxes Due? A 2021 Revised Law Clarifies the Timeline" (https://www.123laoai.com/guide/217) to first understand the filing rhythm.
As for which category your shop falls into, how to keep accounts, and how to issue receipts, rather than guessing, it's better to ask directly.
👉 Open https://www.123laoai.com, clearly describe your industry and situation in Oudomxay, and let LaoPaniti's AI help you sort it out for free, so you can act with confidence.
This article is compiled by LaoPaniti for reference only and does not constitute legal advice.
FAQ
I run a small coffee shop in Oudomxay. Do I also need to be included in the VAT system?
According to the "Order on the Implementation of Value Added Tax in Oudomxay Province," coffee shops are one of the industries named in the order. As long as you have registered an enterprise, obtained a Taxpayer Identification Number, and received authorization from relevant departments to operate throughout the province, you should be included in the VAT system and comply with relevant laws and regulations.
When does VAT calculation start? When should it be declared?
According to the order, VAT calculation and collection begin on July 1, 2025, and the VAT must be declared and paid to the relevant tax authority by the 20th of the following month.
What are the consequences of not keeping accounts and issuing receipts as required?
According to the order, penalties such as suspension of business or revocation of license may be imposed on violators. It is recommended to confirm the specific applicable circumstances with the competent tax authority based on your own business situation.
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