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Laos e-Invoicing
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Laos permits e-invoices but no published instrument makes them compulsory. A 2022 government decree recognises electronic invoices beside paper ones and ties approved e-invoices to the Tax Department's TaxRIS system. During 2026 the Ministry of Finance has been fitting businesses with its E-Tax Invoice system, adopted a data-connection standard on 15 May 2026 and certified six software firms on 8 July 2026.
Previous
11 December 2025
E-invoicing module included in TaxRIS upgrade
Latest
3 September 2026B2C
Laos targets hotels and restaurants for E-Tax Invoice installation
Laos e-Invoicing Overview
B2B
voluntary
Article 7 of Decree No. 297/Gov of 29 August 2022 on invoice management recognises two kinds of invoice, paper and electronic, and Article 17 says the state promotes the use of e-invoices and invoices printed by sales recorders. An approved e-invoice must be connected to the Tax Department's TaxRIS system under Article 9. Neither the decree nor the amended VAT Law of 28 June 2024 requires electronic form; Article 36 of the law only requires a VAT payer to issue an invoice for every supply. Briefing tax officials on 26 May 2026, the Tax Department described the E-Tax Invoice as a task VAT-registered businesses must carry out alongside the fixed-rate input VAT deduction under Instruction No. 1080/MOF of 23 March 2026. That instruction has not been published, and no start date or sanction for not using the system has been found.
B2G
voluntary
There is no separate rule for invoices to government. Decree No. 297/Gov applies to all sellers of goods and services, so a supplier invoicing a ministry follows the same paper or electronic choice as for any other buyer. State bodies collecting fees and service charges must issue their own fee invoices, which the decree treats as a third invoice category.
B2C
voluntary
Every sale needs an invoice under Article 23 of Decree No. 297/Gov , and that duty covers sales to consumers. Businesses may issue it on paper, from an authorised sales recorder or as an e-invoice. The Ministry of Finance is now targeting consumer-facing trades: at a budget meeting on 3 September 2026 a vice minister told the Vientiane Capital finance department to install the E-Tax Invoice and D-Filing systems, concentrating on hotels, restaurants, cafés and guesthouses. That is an administrative target, not a legal requirement.
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Implementation Timeline(8 events)
Key mandate dates. Select a date for detail, or show all updates below.
Decree on invoice management issued
29 August 2022
Legislative
The Prime Minister signed Decree No. 297/Gov on invoice management , replacing Decree No. 12/PM of 23 January 2006. It defines paper and electronic invoices, requires approved e-invoices to connect to TaxRIS, and sets fines for unauthorised use of e-invoices or sales recorders. It takes effect fifteen days after signature and publication in the Official Gazette.
National Assembly adopts the amended VAT Law
28 June 2024
Legislative
National Assembly Resolution No. 128/NA of 28 June 2024 adopted the amended Law on Value Added Tax , promulgated by Presidential Decree No. 122/PO of 12 August 2024. Article 36 requires an invoice for every supply and Article 33 requires every registered enterprise holding a tax number and business licence to join the VAT system.
E-invoicing module included in TaxRIS upgrade
11 December 2025
Technical
Technical standard for E-Tax Invoice data adopted
15 May 2026
Technical
Tax Department briefs officials on the E-Tax Invoice
26 May 2026
All
Business training continues in Sisattanak district
25 June 2026
All
Hotels and restaurants targeted in Vientiane Capital
3 September 2026
Sector
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Compliance Regime
Tax Authority
CTC Model
Under Decree No. 297/Gov an electronic invoice is sales data recorded in an electronic system that can be displayed and printed as proof and is settled through the banking system. The decree lists minimum fields: invoice number, business name and address, the tax identification numbers of both parties, date, goods or services, tax type and amount, and payment method. Approval runs at the level of the system: a business needs Tax Department authorisation before using e-invoices or sales recorders, and approved e-invoices must connect to TaxRIS. Nothing in the decree says each invoice is cleared before issue. The ministry says the E-Tax Invoice system will link data in real time, and its connection standard (Decision No. 1784/MOF) has not been published.
Standards
N/A
Record-keeping & Reporting
Archiving
Used electronic invoice data must be kept for ten years from the date of use under Article 27 of Decree No. 297/Gov; the VAT Law also requires accounting records to be kept for ten years.
SAF-T
Not required
N/A
Technical Formats
N/A
Penalties
Unauthorised e-invoices or sales recorders
Sales without an invoice
Latest Update
Timeline Update
3 Sept 2026Laos targets hotels and restaurants for E-Tax Invoice installation
A vice minister of finance told the Vientiane Capital finance department to install the E-Tax Invoice and D-Filing systems, concentrating on hotels, restaurants, cafés and guesthouses. No legal deadline accompanies the instruction.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Laos
e-Invoicing is currently voluntary for B2B and voluntary for B2G transactions in Laos.
B2B e-Invoicing in Laos is voluntary. Article 7 of Decree No. 297/Gov of 29 August 2022 on invoice management recognises two kinds of invoice, paper and electronic, and Article 17 says the state promotes the use of e-invoices and invoices printed by sales recorders. An approved e-invoice must be connected to the Tax Department's TaxRIS system under Article 9. Neither the decree nor the amended VAT Law of 28 June 2024 requires electronic form; Article 36 of the law only requires a VAT payer to issue an invoice for every supply. Briefing tax officials on 26 May 2026, the Tax Department described the E-Tax Invoice as a task VAT-registered businesses must carry out alongside the fixed-rate input VAT deduction under Instruction No. 1080/MOF of 23 March 2026. That instruction has not been published, and no start date or sanction for not using the system has been found.
B2G e-Invoicing in Laos is voluntary. There is no separate rule for invoices to government. Decree No. 297/Gov applies to all sellers of goods and services, so a supplier invoicing a ministry follows the same paper or electronic choice as for any other buyer. State bodies collecting fees and service charges must issue their own fee invoices, which the decree treats as a third invoice category.
Laos supports the following e-Invoice formats: N/A.
Laos uses the following e-Invoicing standards: N/A. Archiving requirement: Used electronic invoice data must be kept for ten years from the date of use under Article 27 of Decree No. 297/Gov; the VAT Law also requires accounting records to be kept for ten years.
Under Decree No. 297/Gov an electronic invoice is sales data recorded in an electronic system that can be displayed and printed as proof and is settled through the banking system. The decree lists minimum fields: invoice number, business name and address, the tax identification numbers of both parties, date, goods or services, tax type and amount, and payment method. Approval runs at the level of the system: a business needs Tax Department authorisation before using e-invoices or sales recorders, and approved e-invoices must connect to TaxRIS. Nothing in the decree says each invoice is cleared before issue. The ministry says the E-Tax Invoice system will link data in real time, and its connection standard (Decision No. 1784/MOF) has not been published.
Laos has penalties for e-Invoicing non-compliance. Unauthorised e-invoices or sales recorders: Issuing invoices from a sales recorder or using e-invoices without authorisation is fined 15,000,000 kip per occasion found, and the tax is recalculated on sales data for every month of the calendar year, under Article 44 of Decree No. 297/Gov; Sales without an invoice: Selling goods or services without issuing an invoice is fined 15,000,000 kip per occasion, with tax reassessed on the actual sales value, under Article 44 of Decree No. 297/Gov; Destroying e-invoice data: Destroying invoices or e-invoice data without authorisation or before the legal retention period ends is fined 10,000,000 kip per occasion, under Article 44 of Decree No. 297/Gov.
B2C e-Invoicing in Laos is voluntary. Every sale needs an invoice under Article 23 of Decree No. 297/Gov , and that duty covers sales to consumers. Businesses may issue it on paper, from an authorised sales recorder or as an e-invoice. The Ministry of Finance is now targeting consumer-facing trades: at a budget meeting on 3 September 2026 a vice minister told the Vientiane Capital finance department to install the E-Tax Invoice and D-Filing systems, concentrating on hotels, restaurants, cafés and guesthouses. That is an administrative target, not a legal requirement.