- Laos introduced VAT on cross-border digital services in February 2022
- Instruction No. 0558 requires nonresident digital services providers to register for and collect VAT, effective 1 August 2024
- VAT of 7% (10% from April 2024) imposed on various digital services
- Scope includes online games, mobile applications, online advertising, digital products, and more
- Excludes live teaching services, specialized consulting services, and sales of e-books
- Applies to both B2B and B2C sales in Laos
- Marketplace rules place responsibility on platform operators to charge VAT
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
