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Supplies exempt from VAT in Cambodia

Supplies are exempt from VAT

VAT non-taxable supplies mean that suppliers will not charge VAT when they sold goods, products, services to their customers and personal use importation.

According to Article 57 of the Law on Taxation (LoT), non-taxable supplies (exempt
Supplies) are included the following points:

1) Public postal services
2) Hospital, clinic, medical and dental services and the sale of medical and dental goods incidental to the performance of such services.

Pharmacy place is not exemption from VAT. For example, Mr. Rotha is fever and bought medicines from a pharmacy place named AB, so pharmacy AB will charge VAT from Mr. Rotha.




3) Transportation services for passengers by a wholly state-owned public transportation system.

Private Transportation Company is not exemption from VAT. For example, ABC Company registered as real regime, and business purpose is transportation service for passengers nationwide (e.g. from Phnom Penh to Battambang Province ) with 40 buses. This activity is not exemption from VAT, so ABC will charge VAT from its passengers.

4) Insurance services

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5) Primary financial services

Financial institutions such as commercial bank, specialized bank, and micro finance institution are exemption from VAT.

6) The importation of articles for personal use that are exempt from customs duties.

Personal use is not business purpose. For example, Mr. David went to Thailand and bought Computer A from Thailand for personal use, so when he imported this computer. It is exemption from VAT.

7) Non-profit activities in the public interest that have been recognised by the
Minister of Economy and Finance.

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