Country pack
communityLao PDR
Ekwo is free, open source accounting software. Its Laos pack carries the chart of accounts (Reference chart of accounts for commercial enterprises (the pack's own grouping by the classes of the IFRS for SMEs statements), 149 accounts), 2 tax rates in LAK, the periodic return (Value added tax return (monthly), 10 boxes), and the financial statements (Statement of financial position (balance sheet), Statement of comprehensive income (profit and loss)). Last checked on 2026-10-21 against 6 texts of law and official sources.
- Country code
LA- Currency
LAK- Pack version
0.1.0- Last checked
- 2026-10-21
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 149 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 8 taxes at rates of 0, 10
domestic,exempt,export,foreign_services_received - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
LA-VAT— 10 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 15 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
3432 - receivable
1542
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
LA-BS— 29 linesLA-IS— 13 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer6 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-21
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.1.0— published 2026-10-21en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
LA-VATdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 3432. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
6 sources — the law this pack was read against
- Law on Value Added Tax (Amended) No. 48/NA, 20 June 2018 — summary page; the full text is published in Lao only
Department of Foreign Trade, Ministry of Industry and Commerce, Lao PDR (Lao Trade Portal) · law · read 2026-10-21
- Lao PDR Tax Alert: New Amended Law on VAT — rate (article 17), exemptions (article 12), return and payment (article 30), input tax (articles 22 to 24), refunds (article 28)
DFDL (law firm), reading the Law on Value Added Tax No. 48/NA of 2018 · regulation · read 2026-10-21
- Laos reinstates 10% VAT rate — Ordinance of the President No. 003/PDT of 19 March 2024
Tilleke & Gibbins (law firm), reporting the Ordinance · regulation · read 2026-10-21
- Lao PDR — Corporate — Other taxes (value added tax: rate, exports, exemptions, three-month rule, withholding on services from abroad)
PwC, Worldwide Tax Summaries · regulation · read 2026-10-21
- IFRS for SMEs Accounting Standard — the basis of the Lao financial reporting standards for entities that are not public interest entities
IFRS Foundation · standard · read 2026-10-21
- Ministry of Finance of the Lao PDR — the Tax Department and the Accounting Department sit under it
Ministry of Finance, Lao PDR · portal · read 2026-10-21
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