*Value Added Tax (VAT) is a type of consumption tax that is levied on Goods and Services at each level of production and services.

*Goods mean tangible property other than land or money.

*Services means the provision of something of value other than goods, land, or money.

1. The supply of goods or services by a taxable person in the kingdom of Cambodia.
2. The appropriation of goods for his own use by the taxable person.
3. The making of a gift or supply at below cost of goods or services by the taxable person.
4. The import of goods into the customs territory of the Kingdom of Cambodia.

1. Public postal services
2. Hospital, clinic, medical and dental services, and the medical and medical products incidental to the performance of such services
3. A wholly/ completely state-owned public passenger transportation system
4. Insurance and primary financial services
5. Approved non-profit activities
6. Imported goods for personal use
7. Land
8. Educational services
9. Electricity and clean water
10. Supply of unprocessed agricultural products, and basic food products
11. Solid and liquid waste collection services

*10% rate applies to standard taxable supplies in Cambodia and the importation of goods into Cambodia.

*0% rate applies to the supply of goods and services for export from Cambodia, including:

1. The supply of goods and services of supporting industries or sub-contractors to exporters
2. The supply of international transportation services consumed outside Cambodia
3. The supply of paddy rice and exports of milled rice
4. The supply of services which are performed and used outside Cambodia

Under the VAT reverse charge mechanism, a taxable person who receives a supply of digital goods, services or e-commerce activities from a non-resident e-supplier, regardless of whether or not they are registered for VAT simplified certificate with the Cambodian tax authority, will need to declare and make the payment of the 10% VAT to the GDT by the 25th of the following month in which the supply takes place.