From 8 September 2021 non-resident entities who provide digital goods/services or e-commerce activities to Cambodian consumers and who expect to have sales of USD15k or more before the end of the year, over three consecutive months, have 30 days to register for VAT with the General Department of Taxation (GDT) in Cambodia. Once registered for VAT non-resident entities will need to invoice customers in Cambodia with respect to B2C and B2B transactions.
Source: dfdl.com
