Laos: E-service Registration Requirements from October 1, 2023

Charles Riordan
September 15, 2023

As of October 1, 2023, Laos will impose VAT registration requirements on foreign providers of digital goods, digital services, and digital platform services. According to the most recent guidelines from the Ministry of Finance, both business-to-business (B2B) and business-to-consumer (B2C) transactions are within the scope of these requirements. “Digital platform services” refer to e-commerce transactions facilitated by marketplace operators; said marketplace operators will be responsible for collecting and remitting VAT to the Laotian tax authorities. The Ministry of Finance has developed a digital registration system to enable foreign providers to register and collect VAT.

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Charles Riordan

Charles Riordan is a member of the Regulatory Analysis team at Sovos specializing in international taxation, with a focus on Value Added Tax systems in the European Union. Charles received his J.D. from Boston College Law School in 2013 and is an active member of the Massachusetts Bar.
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