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VAT on E-Commerce in Cambodia | 12 May 2022

Join our tax experts on Thursday 12 May 2022 at 9 am (ICT) for our upcoming tax workshop (online) covering the implementation issues concerning VAT on E-Commerce in Cambodia.

Clint O’Connell (Partner, Cambodia Deputy Managing Director and Head of Cambodia Tax Practice) joined by Vajiravann Chamnan (Tax Director) will 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 interactive workshop, we will go through the main points of the VAT e-commerce regulations that will impact self-assessment taxpayers in Cambodia. In addition, there will be plenty of time allocated to ask your questions directly to the presenters in the Q&A session.

Topics to be covered during the workshop include:

  • 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)


  • E-Commerce VAT Overview by Clint O’Connell (30 minutes)
  • Compliance Requirements, Penalties and Exemptions by Vajiravann Chamnan (20 minutes)
  • Q&A Session moderated by Faosiyas Loh (45 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 join us and REGISTER NOW!

This event is free of charge.