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Clint O’Connell Quoted on E-commerce VAT Registration for Non-residents

Clint O’Connell (Partner, Cambodia Deputy Managing Director & Head of Cambodia Tax Practice) was recently quoted in the Cambodia Investment Review article “GDT launches online e-commerce VAT registration for non-residents”. The article discussed the launch of a General Department of Taxation (“GDT”) registration website and an e-filing system for non-resident e-commerce companies, as well as an update on the results and feedback so far.

DFDL has helped several companies register with the GDT and Clint’s feedback was positive. He said the process had been smooth and was a good start, noting that many of the largest e-commerce players in the Cambodian market are now registered. The GDT has been making adjustments to streamline the process, according to Clint, such as creating designated bank accounts to receive overseas transfers.

Even so, our tax expert said some clarifications were still needed on what constitutes an e-commerce transaction of digital goods and services. If a non-resident e-commerce provider is not registered, it will be subject to heavy fines and could be listed as a non-compliant institution. As Clint pointed out, being designated as non-compliant could cause major reputational damage.  

Clint also touched on the recent e-commerce tax update in the Lao PDR which went further than Cambodia by taxing non-residents not just on VAT but also on profits tax.

Read the article to find out more:

Clint O'Connell
Partner, Managing Director I Head of Cambodia Tax and Accounting Practice
Clint leads the Cambodian Tax and Customs Practice and is based in Phnom Penh.