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Cambodia VAT on E-Commerce (as of 18 January 2022)

If you are a non-resident E-Commerce entity that transacts with customers in Cambodia or you are a Cambodian business that transacts with non-resident E-Commerce entities this is a not-to-be-missed webinar you need to watch.

Recording Date: 18 January 2022

2021 saw a number of regulations passed in Cambodia with respect to the VAT registration obligations of non-resident e-commerce entities and the collection of VAT on the transactions that they carry out with businesses (B2B) and individuals (B2C) in Cambodia. Sub-Decree 65, Prakas 542 and more recently Instruction 20522 have provided the regulatory framework for a simplified VAT registration process for non-resident e-commerce entities in addition to providing guidance on how VAT should be invoiced, declared and collected on B2B and B2C transactions.

The new regulations, which came into effect from 31 December 2021, have raised many questions and in this webinar, His Excellency Dr. Ratana Eng (Director of Department of Large Taxpayers of the General Department of Taxation) and Clint O’Connell (Partner) go through the salient aspects of the regulations including:

  • The simplified VAT registration process,
  • Monthly VAT declaration and payment obligations for non-resident e-commerce providers,
  • The criteria to identify a B2B and B2C transaction,
  • The VAT reverse charge mechanism and how it works,
  • Enforcement for non-compliance.

Don’t miss out on this crucial opportunity to learn key insights on Cambodia VAT on E-Commerce from subject matter experts.