Tax Law Knowledge Center

The Ministry of Economy and Finance of Cambodia has issued a Prakas concerning the Value Added Tax (VAT) treatment of electric vehicle (EV) charging services in the Kingdom of Cambodia. The Prakas establishes the regulatory framework for applying VAT to EV charging services, with reference to Cambodia's taxation laws and related legal instruments. The Prakas consists of six articles covering its scope, the applicable VAT treatment, implementation date, responsibilities of relevant authorities, and enforcement provisions. Businesses providing EV charging services should review the official Prakas and ensure that their tax reporting and compliance procedures follow the applicable requirements. Note: The precise VAT treatment and any applicable rate or exemption should be confirmed against the original Khmer text before publication.