| Representative office must be enterprise or limited company, sole limited company, state enterprise or public company | Form of establishment | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 19-09-9999 |
| Reporting obligations for Foreign Investors | Performance requirements (mandatory) | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| Registration Requirement for Domestic Private Investor | Administrative Requirements | Ministry of Industry and Commerce | Instruction of the Minister of Industry and Commerce regarding the Declaration for Enterprise Registration in accordance with the Enterprise Law No. 0995/MOIC, dated 19 June 2008 | 31-12-9999 |
| Registration of Enterprises | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
| Registration of Branches of Foreign Partnerships | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
| Registration in the Value Added Tax System | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Registered Capital to reside in the Lao PDR | Minimum capital requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
| Registered capital shall not be under 50,000 USD | Minimum capital requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 19-09-9999 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value of more than USD 1 billion | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value less than USD 10 million | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 500 million and USD 1 billion | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 10 million and USD 500 million | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital for General Business | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital for concession business to be in compliance with Enterprise Law and other related laws | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Registered capital for concession business | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Rates of Value Added Tax to be levied | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on violating laws and regulations of Lao PDR | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to use unsanctioned invoices | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to slander, threaten or harm Tax Authorities and Officer | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to issue bribes or collude defrauding the State | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
