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      Value Added Tax (VAT) is one of the key indirect tax compliances for enterprises supplying goods in Cambodia and imported goods into Cambodia with the standard rate of VAT at 10%. The supply of digital goods or services or e-commerce transactions by non-residents who do not have a Permanent Establishment in Cambodia is also triggered Cambodia’s VAT at 10%. The zero rate applies to exported goods and services and certain charges in relation to the international transportation of people and goods. Also, this zero-rating is applicable for any goods and services supplied by Supporting Industry Qualified Investment Projects (QIPs)/contractors to certain export industries. VAT on the supply and import of certain agricultural products shall be borne by the State (i.e., State Charges). 

      Exempt supplies include public postal services; certain medical and dental goods and services; wholly state-owned public transportation services; insurance services; primary financial services; educational services; importation of articles for personal use that are exempt from customs duties; non-profit activities in the public interest recognised by the Ministry of Economy and Finance; supplies education services; supplies of unprocessed agricultural products; supply of electricity; supplies of water for public consumption and solid and liquid trash collection or cleaning services.

      Other indirect taxes include the following:

      • Accommodation tax – 2% on accommodation service
      • Specific tax on certain merchandise and services – the varied rate depending on specific goods or services
      • Tax for public lighting – 3% on alcoholic and tobacco products
      VAT Refund

      VAT Refund

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      Optimising your Value Added Tax refund

       
      • Significant accumulative input VAT credits for more than three (3) consecutive months
      • Within three (3) to six (6) months (or not exceed 1 year)
      • Request within threshold in between 200 millions to 500 millions riels for any Silver or Gold taxpayer

       
      • Cashflow improvement
      • Risk and opportunity analysis
      • Proper supporting documents
      • Different opinions of the tax authorities and communication approaches
      • The whole VAT refund process

      How can we help

      Why KPMG

      KPMG is the biggest professional firm in Cambodia and works with more than hundreds of clients. We have teams of tax professionals experienced in assisting with the risk and opportunity assessment at the pre-stage of VAT refund audit and assistance during the VAT refund audit support. As a full-service provider, we are with you from start to finish.

      We leverage our expertized skills to bring value-driven and actionable insights through tailored analysis of your data. We can also share the best practices for tax governance framework, bringing together established methods and experience to improve your VAT compliance status, optimizing your VAT refund to help meeting your business goals.

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      Download VAT Refund brochure here

      VAT Refund

      VAT Refund

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