Laos Issues New VAT Obligations for Non-Resident Providers of Digital Goods and Services, Digital Platforms, and E-Commerce

The Laos Ministry of Finance has issued Notification (Instruction) No. 0558/MOF of 14 February 2024 (published via Facebook), which concerns the VAT obligations of non-resident providers that supply digital goods and services, digital platform services, and e-commerce activities to users in Laos. Notification No. 0558/MOF replaces the obligations for non-resident providers introduced by Notification No. 0541/MOF of 24 February 2022 (previous coverage). Key points of the new notification incl…