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Mongolia e-Invoicing

Updated 20 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Mongolia has required structured electronic VAT receipts (eBarimt) for B2B, B2G and B2C transactions since 2016, issued through certified software linked to the Tax Administration's real-time system. Each receipt carries a unique identifier and QR code, with B2C buyers able to reclaim VAT via the eBarimt app.

Mongolia e-Invoicing Overview

B2B
mandatory
since 1 January 2016
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.
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.
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.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

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 .

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Compliance Regime

CTC Model
Real-time reporting
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.
Network
Real-time reporting
Standards
National eBarimt standard

Record-keeping & Reporting

Archiving
10 years retention required by the General Law on Taxation; eBarimts archived centrally and accessible through the iTax portal

Technical Formats

JSON / XML (eBarimt 2.0 schema)
QR-coded receipt

Penalties

Failure to Issue eBarimt
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.

Official Sources

  • ebarimt.mnOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Mongolia

Yes, e-Invoicing is mandatory in Mongolia for B2B (since 2016-01-01) and B2G (since 2016-01-01) transactions.

B2B e-Invoicing in Mongolia is mandatory since 2016-01-01. 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.

B2G e-Invoicing in Mongolia is mandatory since 2016-01-01. 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.

Mongolia supports the following e-Invoice formats: JSON / XML (eBarimt 2.0 schema), QR-coded receipt.

Mongolia uses the following e-Invoicing standards: National eBarimt standard. Archiving requirement: 10 years retention required by the General Law on Taxation; eBarimts archived centrally and accessible through the iTax portal.

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.

Mongolia has penalties for e-Invoicing non-compliance. Failure to Issue eBarimt: 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.

B2C e-Invoicing in Mongolia is mandatory since 2016-01-01. 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.