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
Latest Posts 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
- Cambodia Expands Mandatory E-Invoicing to Six More Ministries Under Circular No. 012
- US Trade Deals with Cambodia and Malaysia: Will VAT Regimes Change for US Companies?
