On 8 April 2021, Cambodia’s government issued sub-decree No. 65 setting out the mechanism to
implement the value added tax (VAT) on electronic supplies of digital goods and services for domestic
consumption made by nonresidents who do not have a permanent establishment (PE) in Cambodia.
Other e-commerce activities conducted electronically in Cambodia will be subject to VAT based on the
existing VAT regulations.
Source: Deloitte
Latest Posts in "Cambodia"
- GDT Launches Online Platform for Faster, Simpler VAT Incentive Applications for Cambodian Taxpayers
- Briefing Document & Podcast: E-Invoicing and E-Reporting in Cambodia
- Cambodia Extends VAT Exemption on Basic Food Items Until 2028 to Ease Living Costs
- Cambodia to Exempt VAT on Locally Produced Food from 2026 to 2028
- Cambodia Extends VAT Exemption on Essential Local Food Items Until 2028 to Ease Living Costs
