Laos reportedly published a tax amendments law in the Official Gazette on 28 December 2021 that provides various changes, including in relation to VAT. The changes generally apply from 1 January 2022 and include:

• The standard VAT rate is reduced from 10% to 7%;
• Supplies of goods outside special economic zones (SEZs) by SEZ companies are brought within the scope of VAT (previously, only service…