Mongolia
MNMongolia’s VAT documents are issued electronically through the tax administration’s E-barimt system, which numbers every VAT receipt and invoice and feeds pre-filled VAT returns. Peppol plays no part in it.
Guide reviewed .
Invoicing and electronic documents
E-barimt (ebarimt.mn)
The VAT electronic document system of the Mongolian Tax Administration, developed after the renewed VAT Law took effect on 1 January 2016. Sellers use it to issue electronic sales and purchase invoices, payment receipts and VAT invoices. Each document gets a unique number from the system, and buyers can register receipts in the E-barimt app. It is a national system, not a Peppol network.
Electronic receipts and VAT invoices with a system-issued number and QR code · Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English)
Electronic tax reporting system (etax.mta.mn)
Registered VAT payers file monthly VAT returns here. The sales and purchase sections are filled from E-barimt data in the integrated tax information system.
Online VAT return (form TT-03A) · Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English)
In Mongolia, a VAT document is valid when it is issued through E-barimt and recorded in the tax administration’s integrated system. Buyers can deduct input VAT only on documents registered there. Any invoicing software therefore needs to connect to E-barimt, and a Peppol connection does not replace that. See the tax administration’s manual.
The 2026 amendments raise the VAT registration threshold to MNT 400 million. Advisers report different start dates, so a business near either threshold should confirm with the tax administration when its registration and E-barimt duties change. The manual dates from 2022. Later changes to procedures were checked only through the advisers’ summaries cited here.
Legal guide
Fiscal receipts and VAT invoices · E-barimt
Mandatory for registered VAT payersA registered VAT payer must issue a payment receipt and a VAT invoice for every sale, through E-barimt. Input VAT is deducted only on electronic VAT invoices, receipts or customs declarations registered in the integrated system. Not issuing receipts is fined 2% of the previous month’s sales. Issuing a receipt that differs from the selling price is fined 20%.
Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English)VAT registration
In forceA business must register for VAT within 10 days of its taxable sales reaching MNT 50 million, and may register voluntarily from MNT 10 million. VAT is charged at 10%, with 0% for exports. Returns are filed and paid monthly by the 10th of the following month.
Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English)VAT registration threshold · 2026 amendments
Adopted; effective date reported differentlyAmendments passed in 2026 raise the mandatory registration threshold from MNT 50 million to MNT 400 million of sales in any 12 consecutive months. The voluntary threshold stays at MNT 10 million. PwC says the VAT amendments of 3 July 2026 apply from the law’s entry into force. KPMG says the amended VAT Law applies from 1 January 2027. Confirm the date with the tax administration.
Official source: PwC Mongolia (secondary source) · Tax Alert No. 4, key amendments to the tax laws in 2026B2B and B2G · structured e-invoice exchange
No obligation beyond E-barimt found in the sources reviewedThe tax administration’s guidance requires VAT documents to be issued through E-barimt. It describes no separate structured e-invoice format, exchange network or Peppol requirement. OpenPeppol lists no national Peppol Authority for Mongolia.
Official source: OpenPeppol · Peppol Authorities
Timeline
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VAT introduced
Mongolia introduced value-added tax.
Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English) -
Renewed VAT Law in force
The renewed VAT Law took effect, and the E-barimt system was developed to replace paper VAT receipts with electronic ones.
Official source: Mongolian Tax Administration · VAT and E-barimt manual for taxpayers (Tax Education 2022, English) -
Tax law amendments approved
Parliament approved amendments to several tax laws in its spring session. Further VAT Law amendments are dated 3 July 2026.
Official source: PwC Mongolia (secondary source) · Tax Alert No. 4, key amendments to the tax laws in 2026 - Upcoming at review
Amended tax laws apply (announced)
KPMG reports that the amended Corporate Income Tax, VAT, Personal Income Tax and General Tax laws apply from this date, including the higher VAT registration threshold.
Official source: KPMG Mongolia (secondary source) · Mongolian tax law update, October 2026
Peppol in Mongolia
- Directory participants
- 2
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 |
Registration dates in the current Directory snapshot.