On 3 April 2026, the Ministry of Economy and Finance (“MEF”) issued Instruction No. 006 (“Instruction 006”) providing for the State‑borne VAT on the supply of diesel and liquefied petroleum gas (“LPG”). This measure is part of the Royal Government of Cambodia’s continued efforts to ease cost‑of‑living pressures arising from sustained increases in international fuel prices.
Instruction 006 introduces additional support measures and sets out specific guidance for enterprises engaged in the importation and local distribution of diesel and LPG, particularly in relation to invoicing requirements, VAT reporting, and the treatment of input VAT credits.
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