Cambodia VAT Return Skill v2.0

Section 1 — 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
Validated by	Pending local practitioner validation

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

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month. Acceptable from: ABA Bank, ACLEDA Bank, Canadia Bank, Prince Bank, Wing Bank, or any other.

Recommended — sales invoices, purchase invoices with supplier TIN, client's TIN.

Ideal — 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."

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Section 3 — Supplier pattern library

3.1 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)

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

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)

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

3.5 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

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

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

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

3.9 Payroll (exclude)

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

3.10 Internal transfers

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

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Section 4 — Worked examples

Example 1 — Standard domestic sale at 10%

Input line: 05.04.2026 ; XYZ TRADING CO ; CREDIT ; Invoice KH-2026-041 ; USD 1,100

Reasoning: Domestic sale. Standard 10%. Net = USD 1,000, VAT = USD 100. Output tax.

Output:

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

Input line: 10.04.2026 ; ACLEDA SUPPLIES ; DEBIT ; Office equipment ; USD -550

Reasoning: Local purchase with valid tax invoice. Net = USD 500, VAT = USD 50.

Output:

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

Input line: 15.04.2026 ; THAI IMPORTS CO ; CREDIT ; Exported garments ; USD 8,000

Reasoning: Export. Zero-rated. Full input recovery on related purchases.

Output:

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

Input line: 18.04.2026 ; GOOGLE CLOUD ; DEBIT ; Cloud services April ; USD -200

Reasoning: Non-resident service. Self-assess 10%. Output VAT = USD 20. Input credit = USD 20 if fully taxable. Net zero.

Output:

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

Input line: 30.04.2026 ; ABA BANK ; DEBIT ; Monthly service fee ; USD -15

Reasoning: Bank fee. Exempt financial service. Exclude.

Output:

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

Example 6 — Salary payment, excluded

Input line: 25.04.2026 ; EMPLOYEE SOPHEAK ; DEBIT ; April salary ; USD -800

Reasoning: Wages. Outside VAT scope. Exclude.

Output:

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

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Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 10% (Law on Taxation)

Default rate for all taxable supplies. Sales = output tax. Purchases with valid tax invoice = input tax.

5.2 Zero rate

Exports with customs documentation. International transport services. Input VAT on related purchases fully recoverable.

5.3 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

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

If mixed taxable and exempt supplies: apportion based on ratio. Annual adjustment required. Flag for reviewer.

5.6 Blocked input VAT

Personal consumption, entertainment, passenger vehicles (unless transport business). Check blocked FIRST.

5.7 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

Non-resident service provider: self-assess 10%. Input credit claimable if for taxable supplies.

5.9 Credit notes

Reduce output/input VAT in the period issued. Must reference original invoice.

5.10 Time of supply

VAT due at the earlier of: invoice, payment, or delivery.

5.11 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.

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Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle and fuel costs

Default: 0% recovery. Question: "Is this a commercial vehicle used exclusively for business?"

6.2 Entertainment

Default: block. Question: "Was this a documented business entertainment expense?"

6.3 SaaS billing entities

Default: self-assess 10%. Question: "Check invoice for legal entity and country."

6.4 Round-number incoming transfers

Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?"

6.5 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

Default: exclude. Question: "What was the cash used for?"

6.7 Rent payments

Default: no input credit without VAT invoice. Question: "Does landlord charge VAT on rent?"

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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.

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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.

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Section 9 — Onboarding fallback

9.1 Entity type

Inference: "Ltd", "Co., Ltd" = company. Fallback: "Sole proprietor, partnership, or company?"

9.2 TIN

Fallback: "What is your GDT Tax Identification Number?"

9.3 Filing period

Inference: transaction date range. Monthly. Fallback: "Which month?"

9.4 Industry

Inference: counterparty mix. Fallback: "What does the business do?"

9.5 Exports

Inference: foreign currency incoming. Fallback: "Do you export goods or services?"

9.6 Credit brought forward

Always ask: "Excess credit from prior period?"

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Section 10 — Reference material

Sources

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.

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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.

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Disclaimer

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.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.