Entities must file a monthly VAT return and pay the 10 percent VAT rate on the value of their online transactions if they provide digital goods and services to end-user consumers (B2C). Sub-decree 65 implements the reverse charge mechanism in the business-to-business (B2B) scenario.
Source: aseanbriefing.com
Latest Posts in "Cambodia"
- Cambodia Eliminates Import Duty on New US Goods Following US Tariff Increase
- Cambodia Implements 0% Customs Duty on New US Imports Effective August 2025
- Cambodia Expands Mandatory E-Invoicing to Six More Ministries in Phase 2 Rollout
- Cambodia Expands Mandatory E-Invoicing to Six Ministries Under Phases 1 and 2 by 2025
- E-invoicing in Cambodia: Centralized Clearance Model
