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
