- New guidance from the Ministry of Economy and Finance, effective August 1, 2023, outlines the implementation of VAT for enterprises importing or distributing imported cigarettes.
- Imported cigarettes for domestic sales will be subject to a 10% VAT, with corresponding input VAT creditable against output VAT.
- For imported cigarettes intended for export, enterprises will only pay 10% VAT upon importation.
- Enterprises are responsible for declaring and paying VAT according to laws and regulations.
Source KPMG
Latest Posts in "Cambodia"
- Cambodia Eliminates Import Duty on New US Goods Following US Tariff Increase
- Cambodia Implements 0% Customs Duty on New US Imports Effective August 2025
- Cambodia Expands Mandatory E-Invoicing to Six More Ministries in Phase 2 Rollout
- Cambodia Expands Mandatory E-Invoicing to Six Ministries Under Phases 1 and 2 by 2025
- E-invoicing in Cambodia: Centralized Clearance Model
