--- oa_review_kit: v1 guide_slug: mongolia-vat guide_version: mongolia-vat@2026-04-13T17:54:48.619Z archetype: vat_gst --- # Review kit: Mongolia VAT Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/mongolia-vat/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Mongolia VAT", slug `mongolia-vat`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: mongolia-vat guide_version: mongolia-vat@2026-04-13T17:54:48.619Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: mongolia-vat description: Use this skill whenever asked to prepare, review, or classify transactions for a Mongolia VAT return for any client. Trigger on phrases like "Mongolia VAT", "MTA filing", "NUAT", or any request involving Mongolia VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Mongolia VAT work. jurisdiction: MN domain: vat-gst tax_year: 2025 --- # mongolia-vat ## Section 1 — Quick reference **Quick reference** | Field | Value | | --- | --- | | Country | Mongolia | | Standard rate | 10% | | Zero rate | 0% (exports) | | Exempt | Financial services, residential rent, healthcare, education, public transport | | Return form | Monthly VAT return | | Filing portal | https://e-tax.mta.mn (E-Tax system) | | Authority | Mongolian Tax Authority (MTA) | | Currency | MNT (Mongolian Tugrik) | | Filing frequency | Monthly | | Deadline | 10th of the month following the tax period | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | | Validated by | Pending local practitioner validation | **Conservative defaults:** **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 10% | | Unknown VAT status of a purchase | Not deductible | | Unknown counterparty location | Domestic Mongolia | | Unknown business-use proportion | 0% recovery | ## Section 2 — Required inputs and refusal catalogue ### Required inputs - **Minimum viable input** — Minimum viable — bank statement for the month. Acceptable from: Khan Bank, Golomt Bank, TDB (Trade and Development Bank), XacBank, State Bank, or any other. ### Mongolia-specific refusal catalogue - **R-MN-1 — Mining and natural resources** — Trigger: client in mining sector with special tax regime. Message: "Mining sector has bespoke VAT and royalty rules. Please escalate." _(R-MN-1)_ - **R-MN-2 — Free trade zone entity** — Trigger: client in Altanbulag or Zamiin-Uud FTZ. Message: "Free trade zone entities have special VAT treatment. Please escalate." _(R-MN-2)_ ## Section 3 — Supplier pattern library ### 3.1 Mongolian banks (fees exempt — exclude) **Mongolian banks pattern table** _(Exempt)_ | Pattern | Treatment | Notes | | --- | --- | --- | | KHAN BANK, XAAH BAHK | EXCLUDE for bank charges | Exempt | | GOLOMT, GOLOMT BANK | EXCLUDE for bank charges | Same | | TDB, TRADE AND DEVELOPMENT | EXCLUDE for bank charges | Same | | XACBANK, STATE BANK | EXCLUDE for bank charges | Same | | INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope | ### 3.2 Government (exclude) **Government pattern table** _(Tax payment)_ | Pattern | Treatment | Notes | | --- | --- | --- | | MTA, TAX AUTHORITY | EXCLUDE | Tax payment | | CUSTOMS, MONGOLIAN CUSTOMS | EXCLUDE | Duty | | SOCIAL INSURANCE, NDSH | EXCLUDE | Social insurance | ### 3.3 Utilities **Utilities pattern table** _(Electricity)_ | Pattern | Treatment | Notes | | --- | --- | --- | | UBEDN, CENTRAL ELECTRICITY | Domestic 10% | Electricity | | USUG, WATER SUPPLY | Domestic 10% | Water | | MOBICOM, UNITEL, SKYTEL | Domestic 10% | Telecoms | ### 3.4 SaaS and international services **SaaS pattern table** _(Non-resident)_ | Pattern | Treatment | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, META, AWS | Self-assess 10% | Non-resident | | ZOOM, SLACK, CANVA | Self-assess 10% | Same | ### 3.5 Payroll and exclusions **Payroll and exclusions pattern table** _(Outside VAT scope)_ | Pattern | Treatment | Notes | | --- | --- | --- | | SALARY, WAGES | EXCLUDE | Outside VAT scope | | OWN TRANSFER, INTERNAL | EXCLUDE | Internal | | CASH WITHDRAWAL | TIER 2 — ask | Default exclude | ## Section 4 — Worked examples ### Example 1 — Standard domestic sale at 10% **Input line:** `05.04.2026 ; MONGOLIAN TRADING LLC ; CREDIT ; Invoice MN-041 ; MNT 11,000,000` **Reasoning:** Domestic. 10%. Net = MNT 10,000,000, VAT = MNT 1,000,000. **Example 1 table** _(—)_ | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 05.04.2026 | MONGOLIAN TRADING LLC | +11,000,000 | +10,000,000 | 1,000,000 | 10% | Output | N | — | ### Example 2 — Export, zero-rated **Input line:** `15.04.2026 ; CHINESE BUYER CO ; CREDIT ; Cashmere export ; MNT 80,000,000` **Example 2 table** _(—)_ | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 15.04.2026 | CHINESE BUYER CO | +80,000,000 | +80,000,000 | 0 | 0% | Zero-rated | N | — | ### Example 3 — Non-resident digital service **Input line:** `18.04.2026 ; GOOGLE ; DEBIT ; Google Workspace ; MNT -500,000` **Example 3 table** _(—)_ | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 18.04.2026 | GOOGLE | -500,000 | -500,000 | 50,000 | 10% | Output + Input | N | — | ### Example 4 — Bank charges **Input line:** `30.04.2026 ; KHAN BANK ; DEBIT ; Service fee ; MNT -15,000` **Example 4 table** _("Exempt")_ | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 30.04.2026 | KHAN BANK | -15,000 | — | — | — | — | N | "Exempt" | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 10% — Default for all taxable supplies. - **Standard rate default** — Standard rate 10% — Default for all taxable supplies. ### 5.2 Zero rate — Exports with customs documentation. - **Zero rate** — Zero rate — Exports with customs documentation. ### 5.3 Exempt — Financial services, residential rent, healthcare, education, public transport. - **Exempt categories** — Exempt — Financial services, residential rent, healthcare, education, public transport. ### 5.4 Input tax credit — Valid VAT invoice with TIN. Business purpose. Apportionment if mixed. - **Input tax credit** — Input tax credit — Valid VAT invoice with TIN. Business purpose. Apportionment if mixed. ### 5.5 Blocked input — Personal consumption, entertainment, passenger vehicles. - **Blocked input** — Blocked input — Personal consumption, entertainment, passenger vehicles. ### 5.6 Imports — VAT at 10% on CIF plus duty. - **Imports** — Imports — VAT at 10% on CIF plus duty. ### 5.7 Reverse charge — Non-resident services: self-assess 10%. - **Reverse charge** — Reverse charge — Non-resident services: self-assess 10%. ### 5.8 E-barimt system — All sales must be registered through the E-barimt electronic invoicing system. - **E-barimt system** — E-barimt system — All sales must be registered through the E-barimt electronic invoicing system. ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Vehicle costs — Default: 0%. Question: "Commercial vehicle for business?" - **Vehicle costs** — Vehicle costs — Default: 0%. Question: "Commercial vehicle for business?" ### 6.2 Entertainment — Default: block. - **Entertainment** — Entertainment — Default: block. ### 6.3 SaaS entities — Default: self-assess 10%. - **SaaS entities** — SaaS entities — Default: self-assess 10%. ### 6.4 Cash withdrawals — Default: exclude. - **Cash withdrawals** — Cash withdrawals — Default: exclude. ### 6.5 E-barimt compliance — Default: required. Question: "All sales registered on E-barimt?" - **E-barimt compliance** — E-barimt compliance — Default: required. Question: "All sales registered on E-barimt?" ## Section 7 — Excel working paper template Per vat-workflow-base Section 3, with Mongolia fields: Output 10%, Zero-rated, Exempt, Input domestic, Input imports, Net VAT. ## Section 8 — Bank statement reading guide Khan Bank and Golomt exports CSV. MNT primary. Cyrillic descriptions common — treat transliterated equivalents the same. Internal transfers: exclude. Convert foreign currency at Bank of Mongolia rate. ## Section 9 — Onboarding fallback ### 9.1 TIN — "What is your MTA TIN?" - **TIN question** — TIN — "What is your MTA TIN?" ### 9.2 Filing period — Monthly. "Which month?" - **Filing period question** — Filing period — Monthly. "Which month?" ### 9.3 Industry — "What does the business do?" - **Industry question** — Industry — "What does the business do?" ### 9.4 Exports — "Do you export?" - **Exports question** — Exports — "Do you export?" ### 9.5 Credit brought forward — Always ask. - **Credit brought forward** — Credit brought forward — Always ask. ## Section 10 — Reference material ### Sources 1. Mongolia VAT Law (revised). 2. MTA guidelines. 3. E-barimt system requirements. ### Known gaps 1. Mining sector refused. 2. FTZ refused. 3. E-barimt integration not fully mapped. ### Change log - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing. The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. 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