Laos VAT Return Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick reference
| Field |
Value |
| Country |
Laos (Lao People's Democratic Republic) |
| Standard rate |
10% (effective 2024; previously 7%) |
| Zero rate |
0% (exports) |
| Exempt |
Financial services, education, healthcare, public transport, unprocessed agricultural products |
| Return form |
Monthly VAT return |
| Filing portal |
Tax Department online system |
| Authority |
Tax Department, Ministry of Finance |
| Currency |
LAK (Lao Kip) |
| Filing frequency |
Monthly |
| Deadline |
20th of the month following the tax period |
| Companion skill |
vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by |
Pending local practitioner validation |
Conservative defaults:
| Ambiguity |
Default |
| Unknown rate on a sale |
10% |
| Unknown VAT status of a purchase |
Not deductible |
| Unknown counterparty location |
Domestic Laos |
| Unknown business-use proportion |
0% recovery |
Section 2 — Required inputs and refusal catalogue
Required inputs
Minimum viable — bank statement for the month. Acceptable from: BCEL (Banque pour le Commerce Exterieur Lao), LDB (Lao Development Bank), JDB, Phongsavanh Bank, BFL, or any other.
Laos-specific refusal catalogue
R-LA-1 — Special Economic Zone (SEZ) entity. Trigger: client in SEZ with tax incentives. Message: "SEZ entities have special VAT exemptions. Please escalate."
R-LA-2 — Concession agreement enterprise. Trigger: client with government concession (mining, hydropower). Message: "Concession agreements have bespoke tax terms. Please escalate."
Section 3 — Supplier pattern library
3.1 Lao banks (fees exempt — exclude)
| Pattern |
Treatment |
Notes |
| BCEL, BANQUE COMMERCE EXTERIEUR |
EXCLUDE for bank charges |
Exempt |
| LDB, LAO DEVELOPMENT BANK |
EXCLUDE for bank charges |
Same |
| JDB, JOINT DEVELOPMENT BANK |
EXCLUDE for bank charges |
Same |
| PHONGSAVANH BANK, BFL |
EXCLUDE for bank charges |
Same |
| INTEREST, LOAN, REPAYMENT |
EXCLUDE |
Out of scope |
3.2 Government (exclude)
| Pattern |
Treatment |
Notes |
| TAX DEPARTMENT, MOF |
EXCLUDE |
Tax payment |
| CUSTOMS, LAO CUSTOMS |
EXCLUDE |
Customs duty (import VAT separate) |
| LSSO, SOCIAL SECURITY |
EXCLUDE |
Social security |
3.3 Utilities
| Pattern |
Treatment |
Notes |
| EDL, ELECTRICITE DU LAOS |
Domestic 10% |
Electricity |
| NPLAOS, LAO WATER |
Domestic 10% |
Water (commercial) |
| LTC, UNITEL, ETL |
Domestic 10% |
Telecoms |
3.4 SaaS and international services
| Pattern |
Treatment |
Notes |
| GOOGLE, MICROSOFT, META, AWS |
Self-assess 10% |
Non-resident |
| ZOOM, SLACK, CANVA |
Self-assess 10% |
Same |
3.5 Payroll and exclusions
| Pattern |
Treatment |
Notes |
| SALARY, WAGES |
EXCLUDE |
Outside VAT scope |
| OWN TRANSFER, INTERNAL |
EXCLUDE |
Internal movement |
| CASH WITHDRAWAL |
TIER 2 — ask |
Default exclude |
Section 4 — Worked examples
Example 1 — Standard domestic sale at 10%
Input line: 05.04.2026 ; LAO TRADING CO ; CREDIT ; Invoice LA-041 ; LAK 11,000,000
Reasoning: Domestic. 10%. Net = LAK 10,000,000, VAT = LAK 1,000,000.
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 05.04.2026 |
LAO TRADING CO |
+11,000,000 |
+10,000,000 |
1,000,000 |
10% |
Output |
N |
— |
Example 2 — Export, zero-rated
Input line: 15.04.2026 ; THAI BUYER CO ; CREDIT ; Exported wood ; LAK 50,000,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 15.04.2026 |
THAI BUYER CO |
+50,000,000 |
+50,000,000 |
0 |
0% |
Zero-rated |
N |
— |
Example 3 — Non-resident digital service
Input line: 18.04.2026 ; GOOGLE ; DEBIT ; Google Ads ; LAK 2,200,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 18.04.2026 |
GOOGLE |
-2,200,000 |
-2,000,000 |
200,000 |
10% |
Output + Input |
N |
— |
Example 4 — Bank charges, excluded
Input line: 30.04.2026 ; BCEL ; DEBIT ; Monthly fee ; LAK -50,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 30.04.2026 |
BCEL |
-50,000 |
— |
— |
— |
— |
N |
"Exempt" |
Section 5 — Tier 1 classification rules (compressed)
5.1 Standard rate 10% — Default for all taxable supplies.
5.2 Zero rate — Exports with customs documentation.
5.3 Exempt — Financial services, education, healthcare, public transport, unprocessed agriculture.
5.4 Input tax credit — Valid tax invoice with TIN required. Business purpose.
5.5 Blocked input — Personal consumption, entertainment, passenger vehicles.
5.6 Imports — VAT at 10% on CIF plus duty.
5.7 Reverse charge — Non-resident services: self-assess 10%.
Section 6 — Tier 2 catalogue (compressed)
6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle for business?"
6.2 Entertainment — Default: block.
6.3 SaaS entities — Default: self-assess 10%.
6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"
6.5 Rent — Default: no credit without VAT invoice. Question: "Does landlord charge VAT?"
Section 7 — Excel working paper template
Per vat-workflow-base Section 3, with Laos fields: Output 10%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.
Section 8 — Bank statement reading guide
BCEL and LDB exports CSV. LAK primary currency; USD/THB common for cross-border. Convert at Bank of Lao PDR official rate. Internal transfers between BCEL/LDB/JDB: exclude.
Section 9 — Onboarding fallback
9.1 TIN — "What is your Tax Identification Number?"
9.2 Filing period — Monthly. "Which month?"
9.3 Industry — "What does the business do?"
9.4 Exports — "Do you export?"
9.5 Credit brought forward — Always ask.
Section 10 — Reference material
Sources
- Lao Tax Law (as amended). 2. Tax Department guidelines. 3. Rate increase to 10% effective 2024.
Known gaps
- SEZ and concession enterprises refused. 2. Rate recently changed from 7% to 10% — verify for transitional periods.
Change log
- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.
The most up-to-date version is maintained at openaccountants.com.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: laos-vat3description: Use this skill whenever asked to prepare, review, or classify transactions for a Laos VAT return for any client. Trigger on phrases like "Laos VAT", "Lao PDR tax", "Tax Department filing", or any request involving Laos VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Laos VAT work.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Laos VAT Return Skill v2.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011## Section 1 — Quick reference1213| Field | Value |14|---|---|15| Country | Laos (Lao People's Democratic Republic) |16| Standard rate | 10% (effective 2024; previously 7%) |17| Zero rate | 0% (exports) |18| Exempt | Financial services, education, healthcare, public transport, unprocessed agricultural products |19| Return form | Monthly VAT return |20| Filing portal | Tax Department online system |21| Authority | Tax Department, Ministry of Finance |22| Currency | LAK (Lao Kip) |23| Filing frequency | Monthly |24| Deadline | 20th of the month following the tax period |25| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |26| Validated by | Pending local practitioner validation |2728**Conservative defaults:**2930| Ambiguity | Default |31|---|---|32| Unknown rate on a sale | 10% |33| Unknown VAT status of a purchase | Not deductible |34| Unknown counterparty location | Domestic Laos |35| Unknown business-use proportion | 0% recovery |3637---3839## Section 2 — Required inputs and refusal catalogue4041### Required inputs4243**Minimum viable** — bank statement for the month. Acceptable from: BCEL (Banque pour le Commerce Exterieur Lao), LDB (Lao Development Bank), JDB, Phongsavanh Bank, BFL, or any other.4445### Laos-specific refusal catalogue4647**R-LA-1 — Special Economic Zone (SEZ) entity.** Trigger: client in SEZ with tax incentives. Message: "SEZ entities have special VAT exemptions. Please escalate."4849**R-LA-2 — Concession agreement enterprise.** Trigger: client with government concession (mining, hydropower). Message: "Concession agreements have bespoke tax terms. Please escalate."5051---5253## Section 3 — Supplier pattern library5455### 3.1 Lao banks (fees exempt — exclude)5657| Pattern | Treatment | Notes |58|---|---|---|59| BCEL, BANQUE COMMERCE EXTERIEUR | EXCLUDE for bank charges | Exempt |60| LDB, LAO DEVELOPMENT BANK | EXCLUDE for bank charges | Same |61| JDB, JOINT DEVELOPMENT BANK | EXCLUDE for bank charges | Same |62| PHONGSAVANH BANK, BFL | EXCLUDE for bank charges | Same |63| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |6465### 3.2 Government (exclude)6667| Pattern | Treatment | Notes |68|---|---|---|69| TAX DEPARTMENT, MOF | EXCLUDE | Tax payment |70| CUSTOMS, LAO CUSTOMS | EXCLUDE | Customs duty (import VAT separate) |71| LSSO, SOCIAL SECURITY | EXCLUDE | Social security |7273### 3.3 Utilities7475| Pattern | Treatment | Notes |76|---|---|---|77| EDL, ELECTRICITE DU LAOS | Domestic 10% | Electricity |78| NPLAOS, LAO WATER | Domestic 10% | Water (commercial) |79| LTC, UNITEL, ETL | Domestic 10% | Telecoms |8081### 3.4 SaaS and international services8283| Pattern | Treatment | Notes |84|---|---|---|85| GOOGLE, MICROSOFT, META, AWS | Self-assess 10% | Non-resident |86| ZOOM, SLACK, CANVA | Self-assess 10% | Same |8788### 3.5 Payroll and exclusions8990| Pattern | Treatment | Notes |91|---|---|---|92| SALARY, WAGES | EXCLUDE | Outside VAT scope |93| OWN TRANSFER, INTERNAL | EXCLUDE | Internal movement |94| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |9596---9798## Section 4 — Worked examples99100### Example 1 — Standard domestic sale at 10%101102**Input line:** `05.04.2026 ; LAO TRADING CO ; CREDIT ; Invoice LA-041 ; LAK 11,000,000`103104**Reasoning:** Domestic. 10%. Net = LAK 10,000,000, VAT = LAK 1,000,000.105106| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |107|---|---|---|---|---|---|---|---|---|108| 05.04.2026 | LAO TRADING CO | +11,000,000 | +10,000,000 | 1,000,000 | 10% | Output | N | — |109110### Example 2 — Export, zero-rated111112**Input line:** `15.04.2026 ; THAI BUYER CO ; CREDIT ; Exported wood ; LAK 50,000,000`113114| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |115|---|---|---|---|---|---|---|---|---|116| 15.04.2026 | THAI BUYER CO | +50,000,000 | +50,000,000 | 0 | 0% | Zero-rated | N | — |117118### Example 3 — Non-resident digital service119120**Input line:** `18.04.2026 ; GOOGLE ; DEBIT ; Google Ads ; LAK 2,200,000`121122| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |123|---|---|---|---|---|---|---|---|---|124| 18.04.2026 | GOOGLE | -2,200,000 | -2,000,000 | 200,000 | 10% | Output + Input | N | — |125126### Example 4 — Bank charges, excluded127128**Input line:** `30.04.2026 ; BCEL ; DEBIT ; Monthly fee ; LAK -50,000`129130| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |131|---|---|---|---|---|---|---|---|---|132| 30.04.2026 | BCEL | -50,000 | — | — | — | — | N | "Exempt" |133134---135136## Section 5 — Tier 1 classification rules (compressed)137138### 5.1 Standard rate 10% — Default for all taxable supplies.139### 5.2 Zero rate — Exports with customs documentation.140### 5.3 Exempt — Financial services, education, healthcare, public transport, unprocessed agriculture.141### 5.4 Input tax credit — Valid tax invoice with TIN required. Business purpose.142### 5.5 Blocked input — Personal consumption, entertainment, passenger vehicles.143### 5.6 Imports — VAT at 10% on CIF plus duty.144### 5.7 Reverse charge — Non-resident services: self-assess 10%.145146---147148## Section 6 — Tier 2 catalogue (compressed)149150### 6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle for business?"151### 6.2 Entertainment — Default: block.152### 6.3 SaaS entities — Default: self-assess 10%.153### 6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"154### 6.5 Rent — Default: no credit without VAT invoice. Question: "Does landlord charge VAT?"155156---157158## Section 7 — Excel working paper template159160Per vat-workflow-base Section 3, with Laos fields: Output 10%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.161162---163164## Section 8 — Bank statement reading guide165166BCEL and LDB exports CSV. LAK primary currency; USD/THB common for cross-border. Convert at Bank of Lao PDR official rate. Internal transfers between BCEL/LDB/JDB: exclude.167168---169170## Section 9 — Onboarding fallback171172### 9.1 TIN — "What is your Tax Identification Number?"173### 9.2 Filing period — Monthly. "Which month?"174### 9.3 Industry — "What does the business do?"175### 9.4 Exports — "Do you export?"176### 9.5 Credit brought forward — Always ask.177178---179180## Section 10 — Reference material181182### Sources1831. Lao Tax Law (as amended). 2. Tax Department guidelines. 3. Rate increase to 10% effective 2024.184185### Known gaps1861. SEZ and concession enterprises refused. 2. Rate recently changed from 7% to 10% — verify for transitional periods.187188### Change log189- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.190191---192193## Disclaimer194195This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.196197The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).198199---200201## Disclaimer202203This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.204205The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.206207---208209_Source: [OpenAccountants](https://openaccountants.com/skills/laos-vat) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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