Cambodia: Procedures for requesting input VAT credits and VAT refunds

Guidance provides a more definite timeline for the VAT refund process

Guidance provides a more definite timeline for the VAT refund process

The Ministry of Economy and Finance issued guidance (Instruction no. 018 MEF.Inst.GDT, dated 8 August 2023) regarding the procedures for requesting input value added tax (VAT) credits and VAT refunds. 

The guidance provides a more definite timeline for the VAT refund process.

  • Taxpayers are encouraged to submit VAT refund requests within three to six months (or no more than one year) to avoid input VAT accumulation and reduce the burden on the tax authority in conducting VAT refund audits.
  • Taxpayers with excess input VAT credits from 2020 and prior periods must apply for VAT refunds no later than the end of 2023 or such VAT refund requests may be denied.

Read a September 2023 report [PDF 159 KB] prepared by the KPMG member firm in Cambodia



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