- Cambodia’s Ministry of Economy and Finance issued Instruction No. 014 on 17 August 2026, clarifying VAT treatment for dental services.
- Examination, treatment, maintenance, and improvement dental services are treated as nontaxable supplies and exempt from VAT.
- The instruction applies to dental service businesses operating in Cambodia under the self-assessment regime.
- Businesses should review their dental services and related supplies to ensure VAT compliance.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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