Cambodia Vat

---
name: cambodia-vat
description: "Use this skill whenever asked to prepare, review, or classify transactions for a Cambodia VAT return for any client. Trigger on phrases like \"Cambodia VAT\", \"GDT filing\", \"tax on value added\", or any request involving Cambodia VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Cambodia VAT work."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cambodia-vat"
  jurisdiction: "KH"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Cambodia VAT

## Section 1 — Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Country | Cambodia (Kingdom of Cambodia) |
| Standard rate | 10% |
| Zero rate | 0% (exports, international transport) |
| Exempt | Financial services, public postal, medical, education, electricity/water (residential) |
| Return form | Monthly VAT return (Form submitted via E-Filing) |
| Filing portal | https://www.tax.gov.kh (GDT E-Filing) |
| Authority | General Department of Taxation (GDT), Ministry of Economy and Finance |
| Currency | KHR (Cambodian Riel); USD widely used |
| Filing frequency | Monthly |
| Deadline | 20th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |

**Key return fields**

| Field | Meaning |
| --- | --- |
| Output tax | VAT on domestic sales at 10% |
| Zero-rated output | Exports and qualifying supplies at 0% |
| Exempt output | Exempt supplies (reported but no VAT) |
| Input tax — domestic | VAT on local purchases with proper tax invoice |
| Input tax — imports | VAT paid at customs |
| Net VAT | Output tax minus total input tax |

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 10% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty location | Domestic Cambodia |
| Unknown business-use proportion | 0% recovery |
| Unknown blocked-input status | Blocked |

**Red flag thresholds**

| Threshold | Value |
| --- | --- |
| HIGH single-transaction size | USD 5,000 |
| HIGH tax-delta on a single default | USD 500 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

- **Minimum viable inputs** — bank statement for the month. Acceptable from: ABA Bank, ACLEDA Bank, Canadia Bank, Prince Bank, Wing Bank, or any other.
- **Recommended inputs** — sales invoices, purchase invoices with supplier TIN, client's TIN.
- **Ideal inputs** — complete purchase/sales registers, prior period return, credit brought forward reconciliation.

### Cambodia-specific refusal catalogue

- **R-KH-1 — Qualified Investment Project (QIP) entity** — Trigger: client holds a QIP certificate from Council for the Development of Cambodia. Message: "QIP entities have special VAT exemptions and incentive periods. Please escalate to a qualified Cambodian tax practitioner."
- **R-KH-2 — Special Economic Zone (SEZ) enterprise** — Trigger: client operates in an SEZ. Message: "SEZ enterprises have special import/export VAT treatment. Out of scope."
- **R-KH-3 — Non-resident tax obligations** — Trigger: non-resident entity with Cambodian obligations. Message: "Non-resident tax obligations require specialist analysis. Please escalate."

## Section 3 — Supplier pattern library

### 3.1 Cambodian banks (fees exempt — exclude)

**Cambodian banks (fees exempt — exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| ABA BANK, ABA | EXCLUDE for bank charges/fees | Financial service, exempt |
| ACLEDA, ACLEDA BANK | EXCLUDE for bank charges/fees | Same |
| CANADIA BANK, PRINCE BANK | EXCLUDE for bank charges/fees | Same |
| WING, WING BANK | EXCLUDE for transfer fees | Mobile money, exempt |
| ANZ ROYAL, J TRUST ROYAL | EXCLUDE for bank charges | Same |
| INTEREST, INCOME INTEREST | EXCLUDE | Out of scope |
| LOAN, REPAYMENT | EXCLUDE | Loan principal, out of scope |

### 3.2 Government and statutory bodies (exclude)

**Government and statutory bodies (exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GDT, GENERAL DEPARTMENT OF TAXATION | EXCLUDE | Tax payment |
| CUSTOMS, GDCE | EXCLUDE | Customs duty (import VAT separate) |
| MOC, MINISTRY OF COMMERCE | EXCLUDE | Registration/licence fees |
| NSSF, SOCIAL SECURITY | EXCLUDE | Social security contribution |

### 3.3 Utilities

**Utilities**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| EDC, ELECTRICITE DU CAMBODGE | Domestic 10% | Electricity (commercial) |
| PHNOM PENH WATER SUPPLY | Domestic 10% | Water (commercial use) |
| SMART, CELLCARD, METFONE | Domestic 10% | Telecoms |

### 3.4 Insurance (exempt — exclude)

**Insurance (exempt — exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| FORTE INSURANCE, CAMBODIA RE | EXCLUDE | Insurance, exempt |
| INFINITY GENERAL, ASIA INSURANCE | EXCLUDE | Same |

### 3.5 Digital payments

**Digital payments**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| WING TRANSFER FEE | EXCLUDE | Financial service fee, exempt |
| PI PAY, TRUE MONEY, BAKONG | EXCLUDE for fees | Same |

### 3.6 SaaS and international services

**SaaS and international services**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, META, FACEBOOK | Self-assess 10% (reverse charge) | Non-resident digital service |
| AWS, AMAZON, ZOOM, SLACK | Self-assess 10% | Same |
| CANVA, FIGMA, NOTION, OPENAI | Self-assess 10% | Same |

### 3.7 Professional services

**Professional services**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| LAW FIRM, LEGAL, ADVOCATE | Domestic 10% | Deductible if business purpose |
| AUDIT, ACCOUNTING, CONSULTANT | Domestic 10% | Professional overhead |

### 3.8 Property and rent

**Property and rent**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| RENT, OFFICE RENT | Domestic 10% | Commercial lease with VAT invoice |
| RESIDENTIAL RENT | EXCLUDE | Residential, exempt |

### 3.9 Payroll (exclude)

**Payroll (exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALARY, WAGES, BONUS | EXCLUDE | Outside VAT scope |
| NSSF CONTRIBUTION | EXCLUDE | Social security |

### 3.10 Internal transfers

**Internal transfers**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| OWN TRANSFER, INTERNAL | EXCLUDE | Internal movement |
| DIVIDEND | EXCLUDE | Out of scope |
| CASH WITHDRAWAL, ATM | TIER 2 — ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Standard domestic sale at 10%

**Example 1 — Standard domestic sale at 10%**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 05.04.2026 | XYZ TRADING CO | +1,100 | +1,000 | 100 | 10% | Output tax | N | — |

### Example 2 — Local purchase with input credit

**Example 2 — Local purchase with input credit**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10.04.2026 | ACLEDA SUPPLIES | -550 | -500 | 50 | 10% | Input — domestic | N | — |

### Example 3 — Export, zero-rated

**Example 3 — Export, zero-rated**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | THAI IMPORTS CO | +8,000 | +8,000 | 0 | 0% | Zero-rated output | N | — |

### Example 4 — Non-resident digital service

**Example 4 — Non-resident digital service**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 18.04.2026 | GOOGLE CLOUD | -200 | -200 | 20 | 10% | Output + Input | N | — |

### Example 5 — Bank charges, excluded

**Example 5 — Bank charges, excluded**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 30.04.2026 | ABA BANK | -15 | — | — | — | — | N | "Exempt" |

### Example 6 — Salary payment, excluded

**Example 6 — Salary payment, excluded**

| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 25.04.2026 | EMPLOYEE SOPHEAK | -800 | — | — | — | — | N | "Wages — out of scope" |

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard rate 10% (Law on Taxation)

- **Standard rate application** — Default rate for all taxable supplies. Sales = output tax. Purchases with valid tax invoice = input tax.  _(Law on Taxation)_

### 5.2 Zero rate

- **Zero rate application** — Exports with customs documentation. International transport services. Input VAT on related purchases fully recoverable.

### 5.3 Exempt supplies

- **Exempt supplies** — Financial services (banking, insurance), public postal services, medical/dental, educational, residential electricity/water, public transport. No output VAT, no input recovery on related costs.

### 5.4 Input tax credit — eligibility

- **Input tax credit eligibility** — Purchase must relate to taxable supplies. Valid tax invoice with supplier TIN required. Input tax on purchases related to exempt supplies is not recoverable.

### 5.5 Input tax credit — apportionment

- **Input tax credit apportionment** — If mixed taxable and exempt supplies: apportion based on ratio. Annual adjustment required. Flag for reviewer.

### 5.6 Blocked input VAT

- **Blocked input VAT** — Personal consumption, entertainment, passenger vehicles (unless transport business). Check blocked FIRST.

### 5.7 Imports

- **Imports** — VAT at 10% on CIF value plus customs duty. Paid at customs. Input credit claimable if for taxable supplies.

### 5.8 Reverse charge on imported services

- **Reverse charge on imported services** — Non-resident service provider: self-assess 10%. Input credit claimable if for taxable supplies.

### 5.9 Credit notes

- **Credit notes** — Reduce output/input VAT in the period issued. Must reference original invoice.

### 5.10 Time of supply

- **Time of supply** — VAT due at the earlier of: invoice, payment, or delivery.

### 5.11 Withholding tax interaction

- **Withholding tax interaction** — Cambodia has withholding tax on certain payments (separate from VAT). Do not confuse WHT with VAT. WHT is excluded from VAT return.

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Vehicle and fuel costs

- **Vehicle and fuel costs** — Default: 0% recovery. Question: "Is this a commercial vehicle used exclusively for business?"

### 6.2 Entertainment

- **Entertainment** — Default: block. Question: "Was this a documented business entertainment expense?"

### 6.3 SaaS billing entities

- **SaaS billing entities** — Default: self-assess 10%. Question: "Check invoice for legal entity and country."

### 6.4 Round-number incoming transfers

- **Round-number incoming transfers** — Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?"

### 6.5 USD vs KHR transactions

- **USD vs KHR transactions** — Default: USD amounts as-is; KHR converted at NBC official rate. Question: "Confirm currency for dual-currency transactions."

### 6.6 Cash withdrawals

- **Cash withdrawals** — Default: exclude. Question: "What was the cash used for?"

### 6.7 Rent payments

- **Rent payments** — Default: no input credit without VAT invoice. Question: "Does landlord charge VAT on rent?"

## Section 7 — Excel working paper template

Per vat-workflow-base Section 3, with Cambodia-specific return fields: Output tax, Zero-rated output, Exempt output, Input tax domestic, Input tax imports, Net VAT.

## Section 8 — Bank statement reading guide

**Currency.** Cambodia uses dual currency (KHR and USD). Most business transactions in USD. Convert KHR at National Bank of Cambodia (NBC) official rate.

**ABA Bank exports** typically CSV with Date, Description, Debit, Credit, Balance in USD. ACLEDA exports similar format.

**Internal transfers.** Own-account transfers between ABA, ACLEDA, Wing. Always exclude.

**Mobile money.** Wing, Pi Pay, True Money transfers. Classify based on underlying transaction, not payment method.

## Section 9 — Onboarding fallback

### 9.1 Entity type

- **Entity type inference/fallback** — Inference: "Ltd", "Co., Ltd" = company. Fallback: "Sole proprietor, partnership, or company?"

### 9.2 TIN

- **TIN fallback** — Fallback: "What is your GDT Tax Identification Number?"

### 9.3 Filing period

- **Filing period inference/fallback** — Inference: transaction date range. Monthly. Fallback: "Which month?"

### 9.4 Industry

- **Industry inference/fallback** — Inference: counterparty mix. Fallback: "What does the business do?"

### 9.5 Exports

- **Exports inference/fallback** — Inference: foreign currency incoming. Fallback: "Do you export goods or services?"

### 9.6 Credit brought forward

- **Credit brought forward** — Always ask: "Excess credit from prior period?"

## Section 10 — Reference material

### Sources

- **Sources list** — 1. Law on Taxation (as amended, 2023) 2. Prakas on VAT — GDT ministerial orders 3. GDT E-Filing Portal — https://www.tax.gov.kh

### Known gaps

1. QIP and SEZ treatment refused. 2. Supplier library covers major banks/utilities only. 3. Withholding tax interaction not fully mapped.

### Change log

- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
- v1.1: Previous monolithic version.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cambodia-vat` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cambodia-vat. If neither is available, confirm every figure against the official source pages cited above before relying on it.