git clone https://github.com/openaccountants/openaccountants.git ~/.claude/skills/openaccountantscambodia-vat.md367 lines13.0 KB
v20
| 1 | --- |
| 2 | name: cambodia-vat |
| 3 | 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. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Cambodia VAT Return Skill v2.0 |
| 8 | |
| 9 | ## Section 1 — Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Country | Cambodia (Kingdom of Cambodia) | |
| 14 | | Standard rate | 10% | |
| 15 | | Zero rate | 0% (exports, international transport) | |
| 16 | | Exempt | Financial services, public postal, medical, education, electricity/water (residential) | |
| 17 | | Return form | Monthly VAT return (Form submitted via E-Filing) | |
| 18 | | Filing portal | https://www.tax.gov.kh (GDT E-Filing) | |
| 19 | | Authority | General Department of Taxation (GDT), Ministry of Economy and Finance | |
| 20 | | Currency | KHR (Cambodian Riel); USD widely used | |
| 21 | | Filing frequency | Monthly | |
| 22 | | Deadline | 20th of the month following the tax period | |
| 23 | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | |
| 24 | | Validated by | Pending local practitioner validation | |
| 25 | |
| 26 | **Key return fields:** |
| 27 | |
| 28 | | Field | Meaning | |
| 29 | |---|---| |
| 30 | | Output tax | VAT on domestic sales at 10% | |
| 31 | | Zero-rated output | Exports and qualifying supplies at 0% | |
| 32 | | Exempt output | Exempt supplies (reported but no VAT) | |
| 33 | | Input tax — domestic | VAT on local purchases with proper tax invoice | |
| 34 | | Input tax — imports | VAT paid at customs | |
| 35 | | Net VAT | Output tax minus total input tax | |
| 36 | |
| 37 | **Conservative defaults:** |
| 38 | |
| 39 | | Ambiguity | Default | |
| 40 | |---|---| |
| 41 | | Unknown rate on a sale | 10% | |
| 42 | | Unknown VAT status of a purchase | Not deductible | |
| 43 | | Unknown counterparty location | Domestic Cambodia | |
| 44 | | Unknown business-use proportion | 0% recovery | |
| 45 | | Unknown blocked-input status | Blocked | |
| 46 | |
| 47 | **Red flag thresholds:** |
| 48 | |
| 49 | | Threshold | Value | |
| 50 | |---|---| |
| 51 | | HIGH single-transaction size | USD 5,000 | |
| 52 | | HIGH tax-delta on a single default | USD 500 | |
| 53 | | MEDIUM counterparty concentration | >40% of output OR input | |
| 54 | | MEDIUM conservative-default count | >4 across the return | |
| 55 | |
| 56 | --- |
| 57 | |
| 58 | ## Section 2 — Required inputs and refusal catalogue |
| 59 | |
| 60 | ### Required inputs |
| 61 | |
| 62 | **Minimum viable** — bank statement for the month. Acceptable from: ABA Bank, ACLEDA Bank, Canadia Bank, Prince Bank, Wing Bank, or any other. |
| 63 | |
| 64 | **Recommended** — sales invoices, purchase invoices with supplier TIN, client's TIN. |
| 65 | |
| 66 | **Ideal** — complete purchase/sales registers, prior period return, credit brought forward reconciliation. |
| 67 | |
| 68 | ### Cambodia-specific refusal catalogue |
| 69 | |
| 70 | **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." |
| 71 | |
| 72 | **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." |
| 73 | |
| 74 | **R-KH-3 — Non-resident tax obligations.** Trigger: non-resident entity with Cambodian obligations. Message: "Non-resident tax obligations require specialist analysis. Please escalate." |
| 75 | |
| 76 | --- |
| 77 | |
| 78 | ## Section 3 — Supplier pattern library |
| 79 | |
| 80 | ### 3.1 Cambodian banks (fees exempt — exclude) |
| 81 | |
| 82 | | Pattern | Treatment | Notes | |
| 83 | |---|---|---| |
| 84 | | ABA BANK, ABA | EXCLUDE for bank charges/fees | Financial service, exempt | |
| 85 | | ACLEDA, ACLEDA BANK | EXCLUDE for bank charges/fees | Same | |
| 86 | | CANADIA BANK, PRINCE BANK | EXCLUDE for bank charges/fees | Same | |
| 87 | | WING, WING BANK | EXCLUDE for transfer fees | Mobile money, exempt | |
| 88 | | ANZ ROYAL, J TRUST ROYAL | EXCLUDE for bank charges | Same | |
| 89 | | INTEREST, INCOME INTEREST | EXCLUDE | Out of scope | |
| 90 | | LOAN, REPAYMENT | EXCLUDE | Loan principal, out of scope | |
| 91 | |
| 92 | ### 3.2 Government and statutory bodies (exclude) |
| 93 | |
| 94 | | Pattern | Treatment | Notes | |
| 95 | |---|---|---| |
| 96 | | GDT, GENERAL DEPARTMENT OF TAXATION | EXCLUDE | Tax payment | |
| 97 | | CUSTOMS, GDCE | EXCLUDE | Customs duty (import VAT separate) | |
| 98 | | MOC, MINISTRY OF COMMERCE | EXCLUDE | Registration/licence fees | |
| 99 | | NSSF, SOCIAL SECURITY | EXCLUDE | Social security contribution | |
| 100 | |
| 101 | ### 3.3 Utilities |
| 102 | |
| 103 | | Pattern | Treatment | Notes | |
| 104 | |---|---|---| |
| 105 | | EDC, ELECTRICITE DU CAMBODGE | Domestic 10% | Electricity (commercial) | |
| 106 | | PHNOM PENH WATER SUPPLY | Domestic 10% | Water (commercial use) | |
| 107 | | SMART, CELLCARD, METFONE | Domestic 10% | Telecoms | |
| 108 | |
| 109 | ### 3.4 Insurance (exempt — exclude) |
| 110 | |
| 111 | | Pattern | Treatment | Notes | |
| 112 | |---|---|---| |
| 113 | | FORTE INSURANCE, CAMBODIA RE | EXCLUDE | Insurance, exempt | |
| 114 | | INFINITY GENERAL, ASIA INSURANCE | EXCLUDE | Same | |
| 115 | |
| 116 | ### 3.5 Digital payments |
| 117 | |
| 118 | | Pattern | Treatment | Notes | |
| 119 | |---|---|---| |
| 120 | | WING TRANSFER FEE | EXCLUDE | Financial service fee, exempt | |
| 121 | | PI PAY, TRUE MONEY, BAKONG | EXCLUDE for fees | Same | |
| 122 | |
| 123 | ### 3.6 SaaS and international services |
| 124 | |
| 125 | | Pattern | Treatment | Notes | |
| 126 | |---|---|---| |
| 127 | | GOOGLE, MICROSOFT, META, FACEBOOK | Self-assess 10% (reverse charge) | Non-resident digital service | |
| 128 | | AWS, AMAZON, ZOOM, SLACK | Self-assess 10% | Same | |
| 129 | | CANVA, FIGMA, NOTION, OPENAI | Self-assess 10% | Same | |
| 130 | |
| 131 | ### 3.7 Professional services |
| 132 | |
| 133 | | Pattern | Treatment | Notes | |
| 134 | |---|---|---| |
| 135 | | LAW FIRM, LEGAL, ADVOCATE | Domestic 10% | Deductible if business purpose | |
| 136 | | AUDIT, ACCOUNTING, CONSULTANT | Domestic 10% | Professional overhead | |
| 137 | |
| 138 | ### 3.8 Property and rent |
| 139 | |
| 140 | | Pattern | Treatment | Notes | |
| 141 | |---|---|---| |
| 142 | | RENT, OFFICE RENT | Domestic 10% | Commercial lease with VAT invoice | |
| 143 | | RESIDENTIAL RENT | EXCLUDE | Residential, exempt | |
| 144 | |
| 145 | ### 3.9 Payroll (exclude) |
| 146 | |
| 147 | | Pattern | Treatment | Notes | |
| 148 | |---|---|---| |
| 149 | | SALARY, WAGES, BONUS | EXCLUDE | Outside VAT scope | |
| 150 | | NSSF CONTRIBUTION | EXCLUDE | Social security | |
| 151 | |
| 152 | ### 3.10 Internal transfers |
| 153 | |
| 154 | | Pattern | Treatment | Notes | |
| 155 | |---|---|---| |
| 156 | | OWN TRANSFER, INTERNAL | EXCLUDE | Internal movement | |
| 157 | | DIVIDEND | EXCLUDE | Out of scope | |
| 158 | | CASH WITHDRAWAL, ATM | TIER 2 — ask | Default exclude | |
| 159 | |
| 160 | --- |
| 161 | |
| 162 | ## Section 4 — Worked examples |
| 163 | |
| 164 | ### Example 1 — Standard domestic sale at 10% |
| 165 | |
| 166 | **Input line:** |
| 167 | `05.04.2026 ; XYZ TRADING CO ; CREDIT ; Invoice KH-2026-041 ; USD 1,100` |
| 168 | |
| 169 | **Reasoning:** Domestic sale. Standard 10%. Net = USD 1,000, VAT = USD 100. Output tax. |
| 170 | |
| 171 | **Output:** |
| 172 | |
| 173 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 174 | |---|---|---|---|---|---|---|---|---| |
| 175 | | 05.04.2026 | XYZ TRADING CO | +1,100 | +1,000 | 100 | 10% | Output tax | N | — | |
| 176 | |
| 177 | ### Example 2 — Local purchase with input credit |
| 178 | |
| 179 | **Input line:** |
| 180 | `10.04.2026 ; ACLEDA SUPPLIES ; DEBIT ; Office equipment ; USD -550` |
| 181 | |
| 182 | **Reasoning:** Local purchase with valid tax invoice. Net = USD 500, VAT = USD 50. |
| 183 | |
| 184 | **Output:** |
| 185 | |
| 186 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 187 | |---|---|---|---|---|---|---|---|---| |
| 188 | | 10.04.2026 | ACLEDA SUPPLIES | -550 | -500 | 50 | 10% | Input — domestic | N | — | |
| 189 | |
| 190 | ### Example 3 — Export, zero-rated |
| 191 | |
| 192 | **Input line:** |
| 193 | `15.04.2026 ; THAI IMPORTS CO ; CREDIT ; Exported garments ; USD 8,000` |
| 194 | |
| 195 | **Reasoning:** Export. Zero-rated. Full input recovery on related purchases. |
| 196 | |
| 197 | **Output:** |
| 198 | |
| 199 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 200 | |---|---|---|---|---|---|---|---|---| |
| 201 | | 15.04.2026 | THAI IMPORTS CO | +8,000 | +8,000 | 0 | 0% | Zero-rated output | N | — | |
| 202 | |
| 203 | ### Example 4 — Non-resident digital service |
| 204 | |
| 205 | **Input line:** |
| 206 | `18.04.2026 ; GOOGLE CLOUD ; DEBIT ; Cloud services April ; USD -200` |
| 207 | |
| 208 | **Reasoning:** Non-resident service. Self-assess 10%. Output VAT = USD 20. Input credit = USD 20 if fully taxable. Net zero. |
| 209 | |
| 210 | **Output:** |
| 211 | |
| 212 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 213 | |---|---|---|---|---|---|---|---|---| |
| 214 | | 18.04.2026 | GOOGLE CLOUD | -200 | -200 | 20 | 10% | Output + Input | N | — | |
| 215 | |
| 216 | ### Example 5 — Bank charges, excluded |
| 217 | |
| 218 | **Input line:** |
| 219 | `30.04.2026 ; ABA BANK ; DEBIT ; Monthly service fee ; USD -15` |
| 220 | |
| 221 | **Reasoning:** Bank fee. Exempt financial service. Exclude. |
| 222 | |
| 223 | **Output:** |
| 224 | |
| 225 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 226 | |---|---|---|---|---|---|---|---|---| |
| 227 | | 30.04.2026 | ABA BANK | -15 | — | — | — | — | N | "Exempt" | |
| 228 | |
| 229 | ### Example 6 — Salary payment, excluded |
| 230 | |
| 231 | **Input line:** |
| 232 | `25.04.2026 ; EMPLOYEE SOPHEAK ; DEBIT ; April salary ; USD -800` |
| 233 | |
| 234 | **Reasoning:** Wages. Outside VAT scope. Exclude. |
| 235 | |
| 236 | **Output:** |
| 237 | |
| 238 | | Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? | |
| 239 | |---|---|---|---|---|---|---|---|---| |
| 240 | | 25.04.2026 | EMPLOYEE SOPHEAK | -800 | — | — | — | — | N | "Wages — out of scope" | |
| 241 | |
| 242 | --- |
| 243 | |
| 244 | ## Section 5 — Tier 1 classification rules (compressed) |
| 245 | |
| 246 | ### 5.1 Standard rate 10% (Law on Taxation) |
| 247 | Default rate for all taxable supplies. Sales = output tax. Purchases with valid tax invoice = input tax. |
| 248 | |
| 249 | ### 5.2 Zero rate |
| 250 | Exports with customs documentation. International transport services. Input VAT on related purchases fully recoverable. |
| 251 | |
| 252 | ### 5.3 Exempt supplies |
| 253 | Financial services (banking, insurance), public postal services, medical/dental, educational, residential electricity/water, public transport. No output VAT, no input recovery on related costs. |
| 254 | |
| 255 | ### 5.4 Input tax credit — eligibility |
| 256 | Purchase must relate to taxable supplies. Valid tax invoice with supplier TIN required. Input tax on purchases related to exempt supplies is not recoverable. |
| 257 | |
| 258 | ### 5.5 Input tax credit — apportionment |
| 259 | If mixed taxable and exempt supplies: apportion based on ratio. Annual adjustment required. Flag for reviewer. |
| 260 | |
| 261 | ### 5.6 Blocked input VAT |
| 262 | Personal consumption, entertainment, passenger vehicles (unless transport business). Check blocked FIRST. |
| 263 | |
| 264 | ### 5.7 Imports |
| 265 | VAT at 10% on CIF value plus customs duty. Paid at customs. Input credit claimable if for taxable supplies. |
| 266 | |
| 267 | ### 5.8 Reverse charge on imported services |
| 268 | Non-resident service provider: self-assess 10%. Input credit claimable if for taxable supplies. |
| 269 | |
| 270 | ### 5.9 Credit notes |
| 271 | Reduce output/input VAT in the period issued. Must reference original invoice. |
| 272 | |
| 273 | ### 5.10 Time of supply |
| 274 | VAT due at the earlier of: invoice, payment, or delivery. |
| 275 | |
| 276 | ### 5.11 Withholding tax interaction |
| 277 | Cambodia has withholding tax on certain payments (separate from VAT). Do not confuse WHT with VAT. WHT is excluded from VAT return. |
| 278 | |
| 279 | --- |
| 280 | |
| 281 | ## Section 6 — Tier 2 catalogue (compressed) |
| 282 | |
| 283 | ### 6.1 Vehicle and fuel costs |
| 284 | Default: 0% recovery. Question: "Is this a commercial vehicle used exclusively for business?" |
| 285 | |
| 286 | ### 6.2 Entertainment |
| 287 | Default: block. Question: "Was this a documented business entertainment expense?" |
| 288 | |
| 289 | ### 6.3 SaaS billing entities |
| 290 | Default: self-assess 10%. Question: "Check invoice for legal entity and country." |
| 291 | |
| 292 | ### 6.4 Round-number incoming transfers |
| 293 | Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?" |
| 294 | |
| 295 | ### 6.5 USD vs KHR transactions |
| 296 | Default: USD amounts as-is; KHR converted at NBC official rate. Question: "Confirm currency for dual-currency transactions." |
| 297 | |
| 298 | ### 6.6 Cash withdrawals |
| 299 | Default: exclude. Question: "What was the cash used for?" |
| 300 | |
| 301 | ### 6.7 Rent payments |
| 302 | Default: no input credit without VAT invoice. Question: "Does landlord charge VAT on rent?" |
| 303 | |
| 304 | --- |
| 305 | |
| 306 | ## Section 7 — Excel working paper template |
| 307 | |
| 308 | 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. |
| 309 | |
| 310 | --- |
| 311 | |
| 312 | ## Section 8 — Bank statement reading guide |
| 313 | |
| 314 | **Currency.** Cambodia uses dual currency (KHR and USD). Most business transactions in USD. Convert KHR at National Bank of Cambodia (NBC) official rate. |
| 315 | |
| 316 | **ABA Bank exports** typically CSV with Date, Description, Debit, Credit, Balance in USD. ACLEDA exports similar format. |
| 317 | |
| 318 | **Internal transfers.** Own-account transfers between ABA, ACLEDA, Wing. Always exclude. |
| 319 | |
| 320 | **Mobile money.** Wing, Pi Pay, True Money transfers. Classify based on underlying transaction, not payment method. |
| 321 | |
| 322 | --- |
| 323 | |
| 324 | ## Section 9 — Onboarding fallback |
| 325 | |
| 326 | ### 9.1 Entity type |
| 327 | Inference: "Ltd", "Co., Ltd" = company. Fallback: "Sole proprietor, partnership, or company?" |
| 328 | |
| 329 | ### 9.2 TIN |
| 330 | Fallback: "What is your GDT Tax Identification Number?" |
| 331 | |
| 332 | ### 9.3 Filing period |
| 333 | Inference: transaction date range. Monthly. Fallback: "Which month?" |
| 334 | |
| 335 | ### 9.4 Industry |
| 336 | Inference: counterparty mix. Fallback: "What does the business do?" |
| 337 | |
| 338 | ### 9.5 Exports |
| 339 | Inference: foreign currency incoming. Fallback: "Do you export goods or services?" |
| 340 | |
| 341 | ### 9.6 Credit brought forward |
| 342 | Always ask: "Excess credit from prior period?" |
| 343 | |
| 344 | --- |
| 345 | |
| 346 | ## Section 10 — Reference material |
| 347 | |
| 348 | ### Sources |
| 349 | 1. Law on Taxation (as amended, 2023) |
| 350 | 2. Prakas on VAT — GDT ministerial orders |
| 351 | 3. GDT E-Filing Portal — https://www.tax.gov.kh |
| 352 | |
| 353 | ### Known gaps |
| 354 | 1. QIP and SEZ treatment refused. 2. Supplier library covers major banks/utilities only. 3. Withholding tax interaction not fully mapped. |
| 355 | |
| 356 | ### Change log |
| 357 | - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. |
| 358 | - v1.1: Previous monolithic version. |
| 359 | |
| 360 | --- |
| 361 | |
| 362 | ## Disclaimer |
| 363 | |
| 364 | 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. |
| 365 | |
| 366 | The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). |
| 367 |
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About
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.
KHty-2025