Cambodia’s General Department of Taxation has issued Notification 776 GDT on the extension of the deadline for the implementation of Prakas No. 542 MEF.PrK of 8 September 2021, which provides the rules and procedures for VAT on e-commerce as introduced by Sub-Decree No. 65 of April 2021. The notification provides that the implementation of Prakas No. 542 is postponed from 1 January 2022 to 1 April 2022, with non-resident e-commerce providers required to register for VAT before that date if meeting the prescribed thresholds.
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