B2C entities must register for VAT (if the revenue threshold is met), file VAT returns monthly and pay 10% VAT, while for B2B entities, resident taxpayers who conduct online transactions with those entities must collect the 10% VAT output based on the reverse charge mechanism.
Source: BDO
Latest Posts in "Cambodia"
- Cambodia Eliminates Import Duty on New US Goods Following US Tariff Increase
- Cambodia Implements 0% Customs Duty on New US Imports Effective August 2025
- Cambodia Expands Mandatory E-Invoicing to Six More Ministries in Phase 2 Rollout
- Cambodia Expands Mandatory E-Invoicing to Six Ministries Under Phases 1 and 2 by 2025
- E-invoicing in Cambodia: Centralized Clearance Model
