Share with your friends

Cambodia: VAT and basic food items

Cambodia: VAT and basic food items

The Ministry of Economy and Finance issued guidance—Prakas No. 168 MEF. Prk (21 February 2020)—regarding the value added tax (VAT) imposed on certain basic food items that are to be treated as a “state charge” for a two-year period, from 1 January 2020 through 31 December 2021.


Related content

The list of basic food items includes meat, eggs, fish, sugar, salt, and certain sauces. Food supplied and served by restaurants is excluded from this list.

Read a March 2020 report [PDF 127 KB] prepared by the KPMG member firm in Cambodia

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal