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VAT on E-Commerce in Cambodia (as of 12 May 2022)

Recording Date: 12 May 2022

Clint O’Connell (Partner, Cambodia Deputy Managing Director and Head of Cambodia Tax Practice), Vajiravann Chamnan (Tax Director), and Faosiyas Loh (Deputy Tax Manager) discuss the practical implementation issues for self-assessment taxpayers arising from the VAT E-Commerce regulations which took effect from 1 April 2022.

In 2021 we saw a number of regulations passed in Cambodia with respect to VAT and E-Commerce transactions involving non-resident e-commerce providers. These regulations impact not only non-resident e-commerce providers but also those self-assessment taxpayers in Cambodia who transact with them. The VAT e-commerce regime came into effect from 1 April 2022, which means that for a number of self-assessment taxpayers in Cambodia their compliance obligations will start from the 25th of May 2022 (which is the e-filing due date for declarations and payments for transactions that occurred in April).
In this video, our experts go through the main points of the VAT e-commerce regulations that impact self-assessment taxpayers in Cambodia.

Topics covered:

  • What is an e-commerce product, service or activity?
  • What is the VAT reverse charge and how does it work?
  • How do I declare and pay VAT under the reverse charge mechanism
  • What is the difference between a B2B and B2C transaction?
  • If I pay VAT is WHT still applicable?
  • What are the penalties for non-compliance?
  • Exemptions (small taxpayers and non-taxable supplies)
  1. E-Commerce VAT Overview by Clint O’Connell (25 minutes)
  2. Compliance Requirements, Penalties and Exemptions by Vajiravann Chamnan (40 minutes)
  3. Q&A Session (40 minutes)

If you are a self-assessment taxpayer in Cambodia and are interested in knowing about your obligations under the e-commerce regulations, be sure to watch this video!

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.

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.