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Mongolia Tax ID Guide — Taxpayer Number, Register Number & VAT Registration

Mongolia's General Tax Law defines a taxpayer number (татвар төлөгчийн дугаар) as the unique number in the unified taxpayer-registration system that the tax administration issues to each taxpayer. [1] The Mongolian Tax Administration (MTA) registers newly formed entities from the data of the State Registration authority and issues the taxpayer number and a taxpayer certificate. Two other numbers identify taxpayers in everyday use: a citizen's register number (регистрийн дугаар) and a legal entity's state register number, both issued by the General Authority for State Registration. Mongolia's VAT (НӨАТ) is charged at 10%; a business registered for VAT is called a VAT withholding payer (албан татвар суутган төлөгч).

Source snapshot — General Tax Law art. 6.1.22: the taxpayer number is the unique number in the unified taxpayer-registration system issued to the taxpayer by the tax administration

Mongolia's Tax IDs at a Glance​

NumberLocal nameIssuerFormatWho has one
Taxpayer numberтатвар төлөгчийн дугаарTax administrationNot publishedEvery registered taxpayer
Citizen register numberрегистрийн дугаарState Registration authority2 letters + 8 digits, encoding date of birth and sexMongolian citizens
Legal-entity register number (RegNo)регистрийн дугаарState Registration authorityPublished numbers are 7 digitsCompanies and other legal entities
VAT-payer certificateалбан татвар суутган төлөгчийн гэрчилгээTax officeA certificate, not a separate numberBusinesses registered for VAT

The Taxpayer Number​

Every person obliged by a tax law to pay or withhold tax must register as a taxpayer. The General Tax Law lists Mongolian citizens and foreign nationals residing in Mongolia for private purposes (such as study, work, investment or family) as individuals who are registered and given a taxpayer number, and registers non-residents on the basis of their certificate of residence. Changes to registration details must be registered within 7 days. [1]

The structure of the taxpayer number is not set out in the General Tax Law, and the annex to the 2019 joint order of the heads of the tax administration and the State Registration authority approving the Taxpayer Registration Procedure is not available on the official legal database. The taxpayer number is issued by the tax administration, while register numbers are issued by the State Registration authority, so do not assume they are the same number.

The taxpayer number travels on every VAT document. The VAT Law requires the seller's taxpayer number on payment receipts, and both the seller's and the buyer's on a VAT invoice (падаан). The unique payment number on each receipt is built from the seller's taxpayer number, a branch number, the date and a sequence number, written as one continuous string of digits. [2]

Register Numbers​

Citizens: 2 letters + 8 digits​

A Mongolian citizen's register number is defined by the Law on Civil State Registration as a unique composite code of 2 letters and 8 digits that carries the holder's date of birth and sex. [3] The same law also defines a separate 12-digit citizen registration number (иргэний бүртгэлийн дугаар) and a civil state-registration number, which is only the sequence number of a registration. Neither should be confused with the register number.

Source snapshot — Law on Civil State Registration art. 4.1.7: the register number is a unique code of 2 letters and 8 digits reflecting date of birth and sex

When the State Registration authority registers a legal entity, it issues an electronic registration certificate carrying the entity's file number and register number. [4] The law does not state its length; the register numbers published in the authority's open-data register are 7 digits. This is the "RegNo" that the Lookuptax validator uses.

Source snapshot — State Registration authority open data, list of dissolved legal entities: register numbers are 7 digits

Check Digit​

No check-digit algorithm is published for the taxpayer number or either register number in the General Tax Law, the Law on Civil State Registration or the Law on State Registration of Legal Entities. A format check can confirm only the layout; confirm a number against the official registers below.

Who Must Register for VAT​

Until 31 December 2026From 1 January 2027
Mandatory registrationSales revenue of MNT 50 million or moreSales revenue of MNT 400 million or more
Voluntary registration20% of the threshold (MNT 10 million)2.5% of the threshold (MNT 10 million)
DeadlineApply within 10 working daysUnchanged

An individual or legal entity becomes a VAT withholding payer once the revenue from its activities reaches the threshold, and the same threshold applies to the Mongolian permanent establishment of a foreign company. An amending law of 26 June 2026 raises the figure from MNT 50 million to MNT 400 million from 1 January 2027, and changes the voluntary-registration level from 20% to 2.5% of it — which keeps it at MNT 10 million. [2] Sellers below the annual threshold are exempt from VAT, except on imports.

Source snapshot — VAT Law art. 5.2: a person whose sales revenue reaches MNT 400 million is a VAT withholding payer; the note records that the law of 26 June 2026 changed 50 to 400 from 1 January 2027

A business must apply to its tax office within 10 working days of the obligation arising, and the tax office registers it and issues a VAT-payer certificate within 3 working days. A VAT payer is removed from the register if 12 consecutive months of returns show no taxable revenue or revenue below the threshold at which it registered, and the tax authority publishes the lists of registered and deregistered VAT payers every month. [2] The standard rate is 10%, and returns and payment are due by the 10th of the following month.

Source snapshot — VAT Law art. 6.1–6.2: apply for VAT registration within 10 working days; the tax office registers and issues a certificate within 3 working days

How to Register​

A company is formed through the State Registration authority, which issues the register number; the government's one-stop e-service platform for legal entities is e-business.mn. The tax administration then registers the new entity from that data and issues its taxpayer number and certificate; no separate application is needed for that step. [1] VAT registration is a separate application to the tax office once the threshold is reached.

Cross-Border Notes​

  • Purchases from non-residents — supplies of goods, work and services by non-residents to residents are taxable. A Mongolian VAT payer buying them, where they are not cleared through customs, withholds the VAT from the price and pays it to the budget. [2]
  • Foreign digital-service providers — the VAT Law contains no separate registration regime for non-resident suppliers of electronic services to consumers.
  • Permanent establishments of foreign companies register for VAT under the same threshold as Mongolian businesses.

Source snapshot — VAT Law art. 16.1.2: a VAT payer purchasing from a non-resident withholds the VAT from the price and pays it to the budget

e-barimt e-receipts​

VAT payers must run a user system (хэрэглэгчийн систем) and issue a payment receipt (төлбөрийн баримт) for every sale, sending the receipt data to the unified sales system — known as e-barimt — within 3 days. VAT invoices between VAT payers must be sent within 7 days. The law allows consumers to be rewarded with a refund of up to 20% of the VAT they paid and a receipt lottery. [2] Each receipt carries the seller's taxpayer number.

Source snapshot — VAT Law art. 17.3.2–17.3.4: issue a payment receipt for every sale, send receipt data within 3 days, send VAT invoices between VAT payers within 7 days

How to Verify a Mongolian Tax ID​

What you want to confirmOfficial toolWhat it shows
A business is registered for VATMTA VAT-payer search — by taxpayer number or nameName, individual or legal entity, registration status, registration and deregistration dates
A legal entity exists, or has been dissolvedState Registration authority open-data register — by register number or nameThe entity's register entry and dissolution or strike-off

Source snapshot — Mongolian Tax Administration: VAT-payer search form, by taxpayer number or name

To look up a legal entity's register number, use the Lookuptax Mongolia RegNo lookup. It covers legal-entity register numbers, not citizens' register numbers or taxpayer numbers.

Recent Changes​

  • 2027-01-01 — VAT registration threshold rises from MNT 50 million to MNT 400 million; voluntary registration level changes to 2.5% of the threshold. (Legal Information Centre) — see event

Frequently Asked Questions​

What is a Mongolian taxpayer number?​

It is the unique number the tax administration issues to each registered taxpayer, defined in the General Tax Law as the taxpayer number (татвар төлөгчийн дугаар). New legal entities are registered automatically from the State Registration authority's data and receive a taxpayer number and certificate.

Is the taxpayer number the same as the register number?​

Not necessarily. The register number is issued by the State Registration authority — to citizens as 2 letters and 8 digits, and to legal entities as a number published in 7 digits. The taxpayer number is issued by the tax administration, and its format is not published. The tax administration's VAT-payer search asks for the taxpayer number.

What is the VAT registration threshold in Mongolia?​

Until 31 December 2026, a business must register for VAT once its sales revenue reaches MNT 50 million. From 1 January 2027 the threshold is MNT 400 million. Voluntary registration remains possible from MNT 10 million.

Do VAT-registered businesses under MNT 400 million stay registered in 2027?​

The law removes a VAT payer from the register when 12 consecutive months of returns show revenue below "the threshold at which it registered as a VAT payer". It does not say how the months before 1 January 2027 count, so do not assume deregistration is automatic — check with the tax office.

How quickly must a business register for VAT in Mongolia?​

Within 10 working days of reaching the threshold. The tax office then registers the business and issues a VAT-payer certificate within 3 working days.

How do I check whether a Mongolian company is VAT-registered?​

Use the Mongolian Tax Administration's VAT-payer search, which searches by taxpayer number or name and shows whether the business is registered or deregistered, with the dates. The tax authority also publishes the lists of registered and deregistered VAT payers every month.

Do foreign companies need to register for VAT in Mongolia?​

A foreign company's permanent establishment in Mongolia registers under the same threshold as a Mongolian business. For supplies by non-residents to Mongolian VAT payers, the buyer withholds the VAT and pays it to the budget. The VAT Law has no separate registration regime for foreign suppliers of digital services to consumers.

What is e-barimt?​

E-barimt is Mongolia's electronic receipt system, which the VAT Law calls the unified sales system. VAT payers must issue a receipt for every sale and send the data within 3 days, and VAT invoices between VAT payers within 7 days. The law allows consumers to get back up to 20% of the VAT they paid and to enter a receipt lottery.

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