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.

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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