From 20 March 2026, Cambodia will reduce the VAT rate on gasoline and diesel from 10% to 4%, with the government absorbing the remaining 6% to subsidise fuel consumption. The temporary measure applies to both B2B and B2C sales and requires updates to invoicing and e‑filing systems. The change is part of a broader effort to manage energy‑driven inflation without altering the overall VAT framework.
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Manila Bulletin · 4 days ago
Manila Bulletin reports that the Philippine BIR has clarified that bilateral tax treaties do not exempt foreign digital service providers from the country's 12% VAT. The new guidance, issued in RMC No. 59‑2026 on June 2, 2026, requires non‑resident providers to register and file VAT returns, and outlines reverse‑charge rules for cross‑border B2B services. It also details how online booking platforms and pre‑existing subscriptions are taxed.
The Manila Times · 5 days ago
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Seoul Economic Daily · 15 days ago
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Key Takeaways
From 20 March 2026.
4% (reduced from 10%).
The government will absorb the remaining 6% of VAT, effectively subsidising fuel consumption.
B2B invoices must replace “VAT 10%” with “VAT 4%”, B2C invoices will embed 4% VAT, and the e‑filing system will include a new “VAT 4%” category.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 25 March 2026. It relates to VAT developments in Cambodia. The original source is VatCalc.
