VAT on Cambodian Exports: Key Principles and Guidance
By default, exports from Cambodia are exempt from the 10% VAT.
However, if goods or services are consumed or utilized within Cambodia, VAT is applicable at the standard rate.
To clarify this point, the General Department of Taxes issued Guideline No. 9898 APD in June 2019, providing further details on when VAT should be charged for goods and services.
For more specific details, consult the official guideline document or its unofficial English translation. (The translation was provided by Simili Consulting Co., Ltd.)
