- Cambodia Tax Authority issued Sub-Decree No. 49 on VAT collection
- Includes registration deadline for taxable persons, requirements for nonresidents in e-commerce, rules for cancellation of VAT registration
- Zero percent VAT rate for exports, 10 percent VAT rate for domestic taxable supplies
- Invoicing and recordkeeping requirements included
- Sub-decree entered into force on March 11, 2024
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
