NovCambodia News
Cambodia sets VAT relief for EV charging services through 2028
Charging businesses under self-assessment are covered
Cambodia’s General Department of Taxation published Prakas No. 715 MEF.Prk.GDT on 20 October 2026. Issued by the Ministry of Economy and Finance, the order covers self-assessment taxpayers engaged in establishing EV charging stations in Cambodia. Article 3 suspends VAT on their charging services until the end of 2028.
The publication date differs from the date on the signed document. The original bears the date 13 October 2026, and Article 6 requires implementation from signature.
For practical context, see Cambodia economy and finance. This development also connects with Cambodia and Genrich Sign Sustainable Tourism MoU.
Operators cannot credit VAT paid on station purchases
Article 4 links the customer relief to a restriction on the operator’s own tax treatment. During the relief period, businesses must not charge VAT to charging customers. VAT paid on imports or domestic purchases supporting the activities and operation of the charging station is ineligible for an input tax credit.
For an operator budgeting those purchases, the paid VAT cannot be counted as a recoverable tax credit. Describing the measure simply as zero-rating would obscure that restriction.
Drivers will still need to look at the station’s actual tariff and the final amount payable to judge any saving. The order sets neither a new charging price nor a required reduction in that price. Its scope is charging services; it provides no tax exemption for buying or importing an electric vehicle.
Sources
- Cambodia’s Ministry of Economy and Finance — Prakas No. 715 MEF.Prk.GDT, Prakas on Suspension of Value Added Tax (VAT) on Electric Vehicle Charging Services, signed 13 October 2026; Articles 2–4 and 6.
- Cambodia’s General Department of Taxation — publication of the order and official register entry dated 20 October 2026.