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 include: The notification applies to foreign suppliers that do not have an establishment in Laos and are not registered to establish an enterprise in Laos, but actively derive income from providing digital...