Supplies to Cambodian Financial Institutions by Non-Resident E-Commerce Suppliers Not Subject to VAT

• Cambodia has clarified that supplies made by non-resident e-commerce suppliers to Cambodian financial institutions are not subject to VAT.
• This clarification provides clarity on the tax treatment of such supplies and ensures that non-resident e-commerce suppliers are not required to charge VAT on transactions with Cambodian financial institutions.
• The clarification aims to support the growth of the e-commerce sector and facilitate transactions between non-resident suppliers and Cambodian financial institutions.
• It helps create a favorable business environment for non-resident e-commerce suppliers operating in Cambodia.
• The clarification aligns with the government’s efforts to promote digital commerce and attract investment in the country.

Source Orbitax

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