Cambodia will introduce VAT on online sales of goods and services from 1 April 2022. Cambodia originally scheduled the rollout of e-commerce VAT for 1 January.
Under the new rules, any nonresident company that supplies online goods or services to customers in Cambodia must register for VAT if they exceed the threshold. Currently, the VAT threshold is set at annual turnover of KHR 250 million.
Source: vatglobal.com
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