Cambodia Suspends VAT on EV Charging Services

November 3, 2026

On October 13, 2026, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 715 to temporarily suspend Value Added Tax (“VAT”) on electric vehicle (“EV”) charging services in Cambodia to help reduce costs for consumers and encourage investment in the development of EV charging stations.

The Prakas applies to self-assessment regime taxpayers operating EV charging stations in Cambodia. The temporary suspension is available until December 31, 2028. The Prakas specifies that during the suspension period:

• VAT must not be charged to customers for EV charging services; and
• VAT paid on imports or domestic purchases used in the operation of EV charging stations will not be eligible as an input VAT credit.

Entities operating EV charging stations should review their invoicing and accounting procedures to ensure that VAT is not charged on qualifying charging services and input VAT associated with the relevant business activities is not claimed as a tax credit.