International Transportation

VAT for International Transportation

Supplies of the international transport of passengers and goods are zero-rating VAT for Cambodia Tax.

Transport of passengers or goods by road, rail, water, or by air is international transport if that transport is made:

a) From a place in the Kingdom of Cambodia to another place outside off the Kingdom of Cambodia;
b) From a place outside the Kingdom of Cambodia to a place in the Kingdom of Cambodia;
c) From a place outside the Kingdom of Cambodia to another place outside the Kingdom of Cambodia where the transport or part of the transport is across the territory of the Kingdom of Cambodia.