Compendium · Asia · Mongolia
Mongolia: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Parliament 2025 VAT amendment materials (MN) provide for 10% VAT on foreign remote electronic services, with foreign suppliers registering as VAT withholders when annual revenue ≥ MNT 400 million (platforms may register below that for platform supplies); electronic-services provisions reported effective 2027-01-01 while broader package from 2026-01-01 — treat as secondary until final gazette confirms go-live
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Mongolia’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic VAT (НӨАТ) general rules; private-to-business qualitative under Mongolian tax registration
- Evidence of location
- Indicative only (unverified). No enacted multi-proxy customer-location statute confirmed; 2025 VAT amendment bill materials discuss foreign remote e-services but evidence proxies not verified — OECD default recommended until gazette text opened
- Invoicing
- Indicative only (unverified). No confirmed foreign B2C e-invoice rule in opened sources
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- УИХ — НӨАТ хуульд нэмэлт, өөрчлөлт оруулах тухай төсөл
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://d.parliament.mn/tusul/aa3e16e6-80ce-429b-8725-f5f51da5df38
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No enacted multi-proxy customer-location statute confirmed; 2025 VAT amendment bill materials discuss foreign remote e-services but evidence proxies not verified — OECD default recommended until gazette text opened (indicative, unverified) |
| Non-resident digital tax | Parliament 2025 VAT amendment materials (MN) provide for 10% VAT on foreign remote electronic services, with foreign suppliers registering as VAT withholders when annual revenue ≥ MNT 400 million (platforms may register below that for platform supplies); electronic-services provisions reported effective 2027-01-01 while broader package from 2026-01-01 — treat as secondary until final gazette confirms go-live (secondary) |
| Collect and remit | Bill materials: foreign supplier or platform operator remits; platform may register for supplies under MNT 400m (secondary) (secondary) |
| B2C invoice | No confirmed foreign B2C e-invoice rule in opened sources (indicative, unverified) |
| Local payment methods | No published named-rail list (indicative, unverified) |
| Seller located in this place | Domestic VAT (НӨАТ) general rules; private-to-business qualitative under Mongolian tax registration (secondary) |
Official sources
УИХ — НӨАТ хуульд нэмэлт, өөрчлөлт оруулах тухай төсөл
PwC Mongolia tax alert 2/2025 (MN)
Onch — НӨАТ шинэчлэл 2025
Medee.news — гадаадын цахим үйлчилгээнд НӨАТ
Lehman Law НӨАТ товч
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice