Laos
LALaos's Ministry of Finance publishes invoice and VAT rules and runs the TaxRIS online tax revenue system; no e-invoicing obligation was found in the ministry's legal library, and no Peppol role was found.
Guide reviewed .
Invoicing and electronic documents
TaxRIS (ລະບົບຈັດເກັບລາຍຮັບອາກອນ, tax revenue collection system)
The Ministry of Finance's online system for tax revenue collection, used for example to declare and pay salary tax. It is a tax administration system, not an invoice exchange network.
Online tax declarations · Official source: Ministry of Finance of the Lao PDR · home page with TaxRIS link (Lao)
Peppol
No Lao Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
Reliable public information on electronic invoicing in Laos is limited, and the ministry's documents are in Lao. When reviewed, its library showed no e-invoicing instrument. Treat the decree on invoices and the VAT instructions as the governing rules, and confirm any electronic invoicing arrangement with the Tax Department.
TaxRIS handles declarations and payments; it is not a channel for sending invoices to buyers.
Legal guide
B2B · B2G · business invoices
No e-invoicing obligation found in the sources reviewedA search of the Ministry of Finance's laws and regulations library for invoice (ໃບເກັບເງິນ) returned only a Decree on Invoices (No. 22), a scanned text that could not be read for this guide. No listing found describes an e-invoicing obligation.
Official source: Ministry of Finance of the Lao PDR · legal library search for invoice (Lao)VAT
AppliesThe ministry publishes VAT instructions, including instructions added in October 2026 on VAT withheld on purchases from foreign suppliers without an establishment in Laos. Invoice requirements under the decree on invoices should be checked in the original text.
Official source: Ministry of Finance of the Lao PDR · legal library search for VAT (Lao)
Timeline
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Amended Law on Value Added Tax adopted
The National Assembly adopted the amended VAT law by Resolution No. 128/NA. The President promulgated it by Decree No. 122 of 12 August 2024.
Official source: Lao Official Gazette · Law on Value Added Tax (amended) of 28 June 2024 with promulgating decree (Lao, scanned PDF) -
Amended VAT law in force
The amended law took effect on this date (Article 61). It replaced VAT Law No. 48/NA of 20 June 2018.
Official source: Lao Official Gazette · Law on Value Added Tax (amended) of 28 June 2024 with promulgating decree (Lao, scanned PDF)
Peppol in Laos
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.