The ministry of Economy and Finance has issued a prakas No.605BrK.SHV.PD ,issued on 01 September 2000, on VAT on electricity supplies. All enterprises which manufacture and provide electricity supply are subject to VAT 0% on electricity supply in Cambodia, and 10% for supplies other than electricity. For all VAT on supplies purchased in Cambodia shall be adapt Article 29 to 31 of Sub-decree on VAT.

Prakas 605. VAT on electricity supplies