Improper VAT Invoice

Improper VAT Invoice from Purchase

When company purchased/bought taxable goods or services from suppliers, we must request proper VAT invoices from registered suppliers. General Department of Taxation (GDT) will seek to deny expense deductions or VAT input credit if purchases are not supported by proper VAT invoices issued by suppliers.

Below are elements of proper Value Added Tax (VAT) invoices:

1. Proper tax invoices are in Khmer language or if in both Khmer and English, the English must be written below the Khmer.

2.Invoices are sequentially numbered for the year, and the format must meet the GDT’s requirements. These subsequent numbers are important for suppliers ( not customers).
3.Proper tax invoices contain the following:

• – Name, address and VAT tax identification number of the supplier, and of the customer
• – Date of issuance
• – Description of the transaction, quantities and selling prices of the goods or services
• – Separate total price before VAT and VAT amount charged