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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.


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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

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