Mandatory issuance of structured electronic VAT receipts (eBarimt) for all VAT-relevant transactions through certified software connected to the Mongolian Tax Administration eBarimt system . Each receipt receives a unique identifier and QR code for buyer verification, with input VAT credit conditional on a matching eBarimt.
B2C
mandatory
since 1 January 2016
Mandatory issuance of eBarimt electronic VAT receipts for all retail sales, integrated with the consumer VAT lottery and VAT refund mechanism administered by the Mongolian Tax Administration . Buyers can claim back a portion of VAT through the eBarimt mobile app.
B2G
mandatory
since 1 January 2016
Mandatory issuance of eBarimt electronic receipts for all supplies to public bodies, in line with the general obligation under the General Law on Taxation and the VAT Law of Mongolia.
Failure to issue an eBarimt receipt for a taxable transaction attracts financial penalties under the General Law on Taxation , with denial of input VAT deduction for the buyer and possible suspension of the merchant's ability to participate in the VAT refund scheme.
Standards:
National eBarimt standard
Supported Formats:
JSON / XML (eBarimt 2.0 schema)
QR-coded receipt
Clearance Model:
Real-time reporting: every transaction produces an eBarimt receipt registered with the Mongolian Tax Administration via certified software or POS integration. Receipts carry a unique identifier and QR code allowing buyer-side verification through the eBarimt mobile app.
Archiving Requirements:
10 years retention required by the General Law on Taxation; eBarimts archived centrally and accessible through the iTax portal
N/A
eBarimt System Becomes Mandatory
1 January 2016
general
The Mongolian Tax Administration launched the eBarimt electronic VAT receipt system as mandatory for all taxpayers. Each transaction must produce a real-time electronic receipt registered with the tax authority, with consumers able to claim VAT cashback via the VAT refund portal .
Revised VAT Law and General Law on Taxation
1 January 2018
Legislative
Mongolia's revised VAT Law and General Law on Taxation reinforced the eBarimt framework, with statutory references published on the Legalinfo platform and the General Law on Taxation clarifying penalties and obligations of certified software providers.
Migration to eBarimt 2.0
1 January 2020
general
The Mongolian Tax Administration rolled out the eBarimt 2.0 platform, introducing tighter API integration and enriched data fields, with technical guidance available in the official documentation .