The VAT Instruction makes it very clear that non-resident e-commerce providers supplying digital products or services or any e-commerce activities to customers in Cambodia must now register for VAT by 31 December 2021 if their estimated annual turnover for 2021 is more than Khmer Riel (KHR) 250 million (approximately USD62.5k). The VAT Instruction also postpones implementation of the new VAT reverse charge mechanism for self-assessment regime taxpayers who transact with non-resident e-commerce providers.
Source: dfdl.com
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