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Cambodia Suspends VAT on EV Charging Services Through 2028

  • Cambodia’s Ministry of Economy and Finance issued Prakas No. 715, effective 13 October 2026, suspending VAT on electric vehicle charging services through 31 December 2028.
  • The suspension applies to EV charging station operators under the self-assessment regime.
  • During the suspension, operators must not charge VAT on EV charging services supplied to EV users.
  • VAT on imports and local purchases used to operate EV charging stations is not creditable as input VAT during the suspension period.

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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