- Cambodia implemented a VAT framework for e-commerce (Sub-Decree No. 65 and Prakas 542) effective April 1, 2022, targeting non-resident suppliers of digital goods and services.
- Foreign businesses must register for VAT with the General Department of Taxation if their annual e-commerce turnover in Cambodia exceeds KHR 250 million (approx. USD 62,500) or KHR 60 million (approx. USD 15,000) over three consecutive months.
- Registered foreign suppliers must charge 10% VAT on B2C transactions and file monthly VAT returns; for B2B, the reverse-charge mechanism applies, except for sales to small domestic taxable persons until a five-year exemption ends.
- The VAT rules broadly define e-commerce to include all commercial activities conducted electronically, covering both digital goods and services.
Source: vatabout.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.
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