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DFDL Cambodia Tax Director Discusses VAT on E-Commerce

On 6 May 2022, Vajiravann Chamnan (Cambodia Tax Director) was a featured guest speaker on E-Commerce Taxation at an event organized by the Cambodian Association of Finance and Technology (“CAFT“), the Preah Srey Içanavarman Museum of Economy and Money (“SOSORO“) and the Cambodian Internet Startup Association (“CISA“).

This event was the third part of the CAFT-SOSORO Financial Literacy Series, a monthly program that helps CAFT members and the public better understand the financial history, regulations and data that have helped shape the Cambodian economy.

The well-attended seminar focused on the recently released Sub-Decree No. 65 S.E on the Implementation of Valued Added Tax on E-Commerce. The measure was enacted to establish the conditions and mechanism needed for collecting value-added tax on digital products, services and e-commerce activities provided by non-resident entities to consumers in Cambodia.

Vajiravann gave a clear view on Sub-Decree 65’s scope and objectives. She discussed the obligations for taxpayers, residents and non-residents, invoice rules, time of supply, and also gave a short briefing on tax-relief obligations. Her presentation was followed by a panel discussion with a representative from the General Department of Taxation and an e-commerce company. The panelists discussed the challenges to the implementation of Sub-Decree 65. Our tax expert Vajiravann shared her expertise on the subject and provided some best practices to follow to make sure any online business stays compliant with the new regulation.

This program was sponsored by Khmer Enterprise, a unit of the government-supported Entrepreneurship Development Fund.

Ravann’s presentation is discussed in The Cambodia Investment Review article “Private sector gets clarification from GDT on Cambodia’s e-commerce tax requirements”: