- Cambodia’s General Department of Taxation issued an instruction on 17 August 2026 clarifying VAT exemption for dental services under Article 63 of the Law on Taxation for registered dental clinics and enterprises.
- VAT-exempt services include consultation and examination: oral checkups, X-rays, dental impressions, and patient/orthodontic records.
- Exempt treatment services include dental cleaning/scaling, gum treatments, gum grafting, and restorative fillings.
- Exempt surgical and complex services include extractions, oral surgery, root canals, implants, dentures, and tissue/bone grafting.
- Exempt preventive, orthodontic, and prosthetic services include fluoride, sealants, crowns, veneers, braces, aligners, appliances, and dental prostheses; providers must apply this guidance in VAT self-declarations.
Source: regfollower.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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