Supporting Industry or contractors

VAT for Supporting Industry or contractors

Supporting Industry or contractors are subject to zero-rated VAT (0% VAT)

In general case, exported goods and services rendered outside Cambodia are zero-rated VAT (0% VAT). Moreover, Zero-rated VAT (0% VAT) applies to the supporting industries or contractors who directly supply goods (including milled rice) or services (including milled rice production services) to export-oriented garment, textile, footwear, bag, handbag, and headwear manufacturers, milled rice exporters, and domestic supplies of paddy rice.