Sub-decree no. 65 dated 8 April 2021 has been issued by Royal of Cambodian Government regarding the implementation of VAT for e-commerce.
A non-resident business entity, without a permanent establishment in Cambodia, that is providing e-commerce goods or services into Cambodia will need to register with the GDT if the estimated revenue threshold meets the requirements that are yet to be advised by the Ministry of Economy and Finance.
The list of e-commerce transactions and activities covered by the sub decree is extensive. It includes, amongst many specified services, electronic downloads of products (e.g. software), application hosting, provision of customer support from offshore, online shopping and web based broadcasting
The VAT treatment is different for B2C providers and B2B providers:
Acclime can assist your company in advising the steps that you need to take to comply with the new laws.
The date of implementation will be set when the Ministry of Economy and Finance issue further guidelines.