New activity now subject to VAT
The supply of goods outside of SEZs by a business registered to operate in the SEZ is now subject to VAT. Previously, only services supplied outside of SEZs by SEZ-registered companies were subject to VAT.
Additional conditions for deductible input VAT
Input VAT deductions can only be made if the payment for the relevant purchase and sale of goods and services was made through a bank in Laos.
Source: aseanbriefing.com
