Mongolia 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 |
Mongolia |
| Standard rate |
10% |
| Zero rate |
0% (exports) |
| Exempt |
Financial services, residential rent, healthcare, education, public transport |
| Return form |
Monthly VAT return |
| Filing portal |
https://e-tax.mta.mn (E-Tax system) |
| Authority |
Mongolian Tax Authority (MTA) |
| Currency |
MNT (Mongolian Tugrik) |
| Filing frequency |
Monthly |
| Deadline |
10th 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 Mongolia |
| Unknown business-use proportion |
0% recovery |
Section 2 — Required inputs and refusal catalogue
Required inputs
Minimum viable — bank statement for the month. Acceptable from: Khan Bank, Golomt Bank, TDB (Trade and Development Bank), XacBank, State Bank, or any other.
Mongolia-specific refusal catalogue
R-MN-1 — Mining and natural resources. Trigger: client in mining sector with special tax regime. Message: "Mining sector has bespoke VAT and royalty rules. Please escalate."
R-MN-2 — Free trade zone entity. Trigger: client in Altanbulag or Zamiin-Uud FTZ. Message: "Free trade zone entities have special VAT treatment. Please escalate."
Section 3 — Supplier pattern library
3.1 Mongolian banks (fees exempt — exclude)
| Pattern |
Treatment |
Notes |
| KHAN BANK, XAAH BAHK |
EXCLUDE for bank charges |
Exempt |
| GOLOMT, GOLOMT BANK |
EXCLUDE for bank charges |
Same |
| TDB, TRADE AND DEVELOPMENT |
EXCLUDE for bank charges |
Same |
| XACBANK, STATE BANK |
EXCLUDE for bank charges |
Same |
| INTEREST, LOAN, REPAYMENT |
EXCLUDE |
Out of scope |
3.2 Government (exclude)
| Pattern |
Treatment |
Notes |
| MTA, TAX AUTHORITY |
EXCLUDE |
Tax payment |
| CUSTOMS, MONGOLIAN CUSTOMS |
EXCLUDE |
Duty |
| SOCIAL INSURANCE, NDSH |
EXCLUDE |
Social insurance |
3.3 Utilities
| Pattern |
Treatment |
Notes |
| UBEDN, CENTRAL ELECTRICITY |
Domestic 10% |
Electricity |
| USUG, WATER SUPPLY |
Domestic 10% |
Water |
| MOBICOM, UNITEL, SKYTEL |
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 |
| CASH WITHDRAWAL |
TIER 2 — ask |
Default exclude |
Section 4 — Worked examples
Example 1 — Standard domestic sale at 10%
Input line: 05.04.2026 ; MONGOLIAN TRADING LLC ; CREDIT ; Invoice MN-041 ; MNT 11,000,000
Reasoning: Domestic. 10%. Net = MNT 10,000,000, VAT = MNT 1,000,000.
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 05.04.2026 |
MONGOLIAN TRADING LLC |
+11,000,000 |
+10,000,000 |
1,000,000 |
10% |
Output |
N |
— |
Example 2 — Export, zero-rated
Input line: 15.04.2026 ; CHINESE BUYER CO ; CREDIT ; Cashmere export ; MNT 80,000,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 15.04.2026 |
CHINESE BUYER CO |
+80,000,000 |
+80,000,000 |
0 |
0% |
Zero-rated |
N |
— |
Example 3 — Non-resident digital service
Input line: 18.04.2026 ; GOOGLE ; DEBIT ; Google Workspace ; MNT -500,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 18.04.2026 |
GOOGLE |
-500,000 |
-500,000 |
50,000 |
10% |
Output + Input |
N |
— |
Example 4 — Bank charges
Input line: 30.04.2026 ; KHAN BANK ; DEBIT ; Service fee ; MNT -15,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 30.04.2026 |
KHAN BANK |
-15,000 |
— |
— |
— |
— |
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, residential rent, healthcare, education, public transport.
5.4 Input tax credit — Valid VAT invoice with TIN. Business purpose. Apportionment if mixed.
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%.
5.8 E-barimt system — All sales must be registered through the E-barimt electronic invoicing system.
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.
6.5 E-barimt compliance — Default: required. Question: "All sales registered on E-barimt?"
Section 7 — Excel working paper template
Per vat-workflow-base Section 3, with Mongolia fields: Output 10%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.
Section 8 — Bank statement reading guide
Khan Bank and Golomt exports CSV. MNT primary. Cyrillic descriptions common — treat transliterated equivalents the same. Internal transfers: exclude. Convert foreign currency at Bank of Mongolia rate.
Section 9 — Onboarding fallback
9.1 TIN — "What is your MTA TIN?"
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
- Mongolia VAT Law (revised). 2. MTA guidelines. 3. E-barimt system requirements.
Known gaps
- Mining sector refused. 2. FTZ refused. 3. E-barimt integration not fully mapped.
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: mongolia-vat3description: Use this skill whenever asked to prepare, review, or classify transactions for a Mongolia VAT return for any client. Trigger on phrases like "Mongolia VAT", "MTA filing", "NUAT", or any request involving Mongolia VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Mongolia VAT work.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Mongolia 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 | Mongolia |16| Standard rate | 10% |17| Zero rate | 0% (exports) |18| Exempt | Financial services, residential rent, healthcare, education, public transport |19| Return form | Monthly VAT return |20| Filing portal | https://e-tax.mta.mn (E-Tax system) |21| Authority | Mongolian Tax Authority (MTA) |22| Currency | MNT (Mongolian Tugrik) |23| Filing frequency | Monthly |24| Deadline | 10th 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 Mongolia |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: Khan Bank, Golomt Bank, TDB (Trade and Development Bank), XacBank, State Bank, or any other.4445### Mongolia-specific refusal catalogue4647**R-MN-1 — Mining and natural resources.** Trigger: client in mining sector with special tax regime. Message: "Mining sector has bespoke VAT and royalty rules. Please escalate."4849**R-MN-2 — Free trade zone entity.** Trigger: client in Altanbulag or Zamiin-Uud FTZ. Message: "Free trade zone entities have special VAT treatment. Please escalate."5051---5253## Section 3 — Supplier pattern library5455### 3.1 Mongolian banks (fees exempt — exclude)5657| Pattern | Treatment | Notes |58|---|---|---|59| KHAN BANK, XAAH BAHK | EXCLUDE for bank charges | Exempt |60| GOLOMT, GOLOMT BANK | EXCLUDE for bank charges | Same |61| TDB, TRADE AND DEVELOPMENT | EXCLUDE for bank charges | Same |62| XACBANK, STATE BANK | EXCLUDE for bank charges | Same |63| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |6465### 3.2 Government (exclude)6667| Pattern | Treatment | Notes |68|---|---|---|69| MTA, TAX AUTHORITY | EXCLUDE | Tax payment |70| CUSTOMS, MONGOLIAN CUSTOMS | EXCLUDE | Duty |71| SOCIAL INSURANCE, NDSH | EXCLUDE | Social insurance |7273### 3.3 Utilities7475| Pattern | Treatment | Notes |76|---|---|---|77| UBEDN, CENTRAL ELECTRICITY | Domestic 10% | Electricity |78| USUG, WATER SUPPLY | Domestic 10% | Water |79| MOBICOM, UNITEL, SKYTEL | 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 |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 ; MONGOLIAN TRADING LLC ; CREDIT ; Invoice MN-041 ; MNT 11,000,000`103104**Reasoning:** Domestic. 10%. Net = MNT 10,000,000, VAT = MNT 1,000,000.105106| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |107|---|---|---|---|---|---|---|---|---|108| 05.04.2026 | MONGOLIAN TRADING LLC | +11,000,000 | +10,000,000 | 1,000,000 | 10% | Output | N | — |109110### Example 2 — Export, zero-rated111112**Input line:** `15.04.2026 ; CHINESE BUYER CO ; CREDIT ; Cashmere export ; MNT 80,000,000`113114| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |115|---|---|---|---|---|---|---|---|---|116| 15.04.2026 | CHINESE BUYER CO | +80,000,000 | +80,000,000 | 0 | 0% | Zero-rated | N | — |117118### Example 3 — Non-resident digital service119120**Input line:** `18.04.2026 ; GOOGLE ; DEBIT ; Google Workspace ; MNT -500,000`121122| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |123|---|---|---|---|---|---|---|---|---|124| 18.04.2026 | GOOGLE | -500,000 | -500,000 | 50,000 | 10% | Output + Input | N | — |125126### Example 4 — Bank charges127128**Input line:** `30.04.2026 ; KHAN BANK ; DEBIT ; Service fee ; MNT -15,000`129130| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |131|---|---|---|---|---|---|---|---|---|132| 30.04.2026 | KHAN BANK | -15,000 | — | — | — | — | 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, residential rent, healthcare, education, public transport.141### 5.4 Input tax credit — Valid VAT invoice with TIN. Business purpose. Apportionment if mixed.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%.145### 5.8 E-barimt system — All sales must be registered through the E-barimt electronic invoicing system.146147---148149## Section 6 — Tier 2 catalogue (compressed)150151### 6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle for business?"152### 6.2 Entertainment — Default: block.153### 6.3 SaaS entities — Default: self-assess 10%.154### 6.4 Cash withdrawals — Default: exclude.155### 6.5 E-barimt compliance — Default: required. Question: "All sales registered on E-barimt?"156157---158159## Section 7 — Excel working paper template160161Per vat-workflow-base Section 3, with Mongolia fields: Output 10%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT.162163---164165## Section 8 — Bank statement reading guide166167Khan Bank and Golomt exports CSV. MNT primary. Cyrillic descriptions common — treat transliterated equivalents the same. Internal transfers: exclude. Convert foreign currency at Bank of Mongolia rate.168169---170171## Section 9 — Onboarding fallback172173### 9.1 TIN — "What is your MTA TIN?"174### 9.2 Filing period — Monthly. "Which month?"175### 9.3 Industry — "What does the business do?"176### 9.4 Exports — "Do you export?"177### 9.5 Credit brought forward — Always ask.178179---180181## Section 10 — Reference material182183### Sources1841. Mongolia VAT Law (revised). 2. MTA guidelines. 3. E-barimt system requirements.185186### Known gaps1871. Mining sector refused. 2. FTZ refused. 3. E-barimt integration not fully mapped.188189### Change log190- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.191192---193194## Disclaimer195196This 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.197198The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).199200---201202## Disclaimer203204This 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.205206The 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.207208---209210_Source: [OpenAccountants](https://openaccountants.com/skills/mongolia-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`)._
openaccountants