The Cambodian General Department of Taxation has updated its guidance for non-resident sellers, marketplaces and providers of e-commerce goods and digital services. These traders have been brought into the VAT net in April 2022 with a simplified VAT registration and reporting regime.
Key additions to the existing rules (Implementation of Value Added Tax on E-Commerce Transactions (Instruction 2520)) are:
- Suppliers to resident subsidiaries or group Companys are now exempted from the VAT obligations.
- Relexation on the bank information disclosure rules
Source: vatcalc.com
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