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Value Added Tax
St 284, Olympic, Boeng Kengkorng.
089 888 478/ 093 888 797
Value Added Tax (VAT)
*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.
- The supply of goods or services by a taxable person in the kingdom of Cambodia.
- The appropriation of goods for his own use by the taxable person.
- The making of a gift or supply at below cost of goods or services by the taxable person.
- The import of goods into the customs territory of the Kingdom of Cambodia.
- Public postal services
- Hospital, clinic, medical and dental services, and the medical and medical products incidental to the performance of such services
- A wholly/ completely state-owned public passenger transportation system
- Insurance and primary financial services
- Approved non-profit activities
- Imported goods for personal use
- Educational services
- Electricity and clean water
- Supply of unprocessed agricultural products, and basic food products
- 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:
- The supply of goods and services of supporting industries or sub-contractors to exporters
- The supply of international transportation services consumed outside Cambodia
- The supply of paddy rice and exports of milled rice
- The supply of services which are performed and used outside Cambodia
VAT Reverse Charge/ VAT E-commerce
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.