Opening a Shop, Filing Taxes, and Issuing Invoices in Laos — What Exactly Is That Number Printed on the Documents? A 2007 Decree Explains It Clearly

在老挝开店、报税、开发票，那个印在单据上的号码到底是什么？——一份2007年的法令把它讲清楚了

ເປີດຮ້ານ, ແຈ້ງເສຍອາກອນ, ອອກໃບເກັບເງິນຢູ່ລາວ — ເລກທີ່ພິມຢູ່ເທິງເອກະສານແມ່ນຫຍັງ? ດຳລັດປີ 2007 ອະທິບາຍໄວ້ຊັດເຈນ

Published: 2026-09-23 · LaoPaniti legal guides

Friends doing business in Laos have probably all had this experience: the accountant hands over a Tax Registration certificate with a string of numbers on it, telling you to write it on all future invoices, Tax Declaration / Return forms, and Customs documents. You did as told, but you may never have fully understood — who issued this number? Can I make one up myself? Do I need to change it if I move addresses?

This string of numbers is the Taxpayer Identification Number. It is nothing new — Laos stipulated it as early as October 5, 2007, in the *Decree on Taxpayer Identification Numbers No. 354/PM, October 5, 2007*. The LaoPaniti platform has now included it in its legal database, and we take this opportunity to explain the provisions most relevant to ordinary people and businesses in their daily Business Operation.

I. Who Needs This Number? Not Just Local Lao Companies

According to Article 3 of the Decree, the scope of application is written broadly: individuals, Legal Entities, and organizations engaged in Business Operation within Laos, or working long-term or temporarily, including foreigners; as well as residents or persons who have a domicile or business premises in Laos but derive income from Business Operation abroad, are also covered.

In other words, it is not only registered Lao Companies that need it. Professional individuals with income sources, government technical organizations, and social organizations are likewise required to use a Taxpayer Identification Number under Article 5.

II. What This Number Looks Like and Why You Cannot Make One Up Yourself

According to Article 4 of the Decree, the Taxpayer Identification Number consists of four parts: the first eight digits are a sequential number, followed by one check digit, then a Value Added Tax (VAT) indicator — marked with the digit 9 if registered in the VAT system, or 0 if not registered, and the last two digits identify a Company's branch in another province, with 00 used if there is no branch.

The key lies in the issuing authority. According to Article 7, the Taxation authority is the sole agency authorized to issue Taxpayer Identification Numbers, and individuals, Legal Entities, or organizations are prohibited from registering or issuing them on their own, as well as from transferring them to others for use. According to Article 6, Taxation authorities at all levels are responsible for registration and reporting materials to the Taxation Department, which centrally issues the numbers. So that string of numbers is not something you pick yourself, nor can an intermediary "arrange" it for you.

III. After Getting the Number, Where Must It Be Written

According to Article 5, Taxpayers must indicate the identification number on Tax Registration certificates, Tax Declaration / Return forms, receipts, tax payment vouchers, Customs declaration forms, Financial Statements, transport documents for goods or products, and other official documents.

The same article also provides: during Business Operation or existence, a Taxpayer may use only one identification number, and it must not be changed; in the event of permanent dissolution, Merger, business division, or the death or Bankruptcy of the Taxpayer, the number must not be used again.

According to Article 10, the identification number certificate will state the number, name and address, date of issuance, Legal Entity or Natural Person form, Business Operation, reference numbers of the enterprise registration certificate and Tax Registration certificate, taxes payable, representative information, etc. If such registration information changes, the Taxpayer should notify the supervising Taxation authority, and the Taxation authority should amend it promptly.

If you are also handling matters such as trademarks or Customs, these two articles on the site can be read together: "193 Trademarks Published in Laos' Latest Gazette: Class 03 Most Crowded, 40 from China — Your Brand Name May Be Written into Someone Else's Application", "Import and Re-export: How Exactly Is This Customs Service fee in Laos Calculated? Tobacco, Alcohol, Cars, and Livestock All Have Clearly Marked Prices".

Missing one number on a document may just mean it gets returned for reissuance; but if you made up a number yourself, the nature of the matter is different. Is the source of that string of numbers in your hands clear?

If you have specific questions, you can go to https://www.123laoai.com to ask the AI for free, explain the documents and situation clearly, and let the AI help you go through the provisions.

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

FAQ

I am only working temporarily in Laos for a few months — do I also need a Taxpayer Identification Number?

According to Article 3 of the Decree, the scope of application includes individuals working long-term or temporarily in Laos, including foreigners. Whether registration is specifically required and which level of Taxation authority handles it should be confirmed with the competent Taxation authority based on your actual work nature and income situation.

Can the Taxpayer Identification Number be changed or lent to a friend's Company?

According to Article 5 of the Decree, during Business Operation or existence, a Taxpayer may use only one identification number and it must not be changed; according to Article 7, transferring the identification number to others for use is prohibited. Therefore, it can neither be changed at will nor lent out.

My Company address has changed — should the information on the identification number certificate be amended?

According to Article 10, if registered information changes, the Taxpayer should notify the responsible supervising Taxation authority, and the Taxation authority should promptly amend the information to reflect the change. It is advisable to handle this as soon as possible after the information changes to avoid inconsistency between document information and reality.

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