2021 27 April

Clint O’Connell Quoted in Phnom Penh Post Article on VAT for Non-Resident E-Commerce Providers


Clint O’Connell (Partner, Cambodia Deputy Managing Director & Head of Cambodia Tax Practice) was recently quoted in an article published in the Phnom Penh Post: Small country, big appetite – Cambodia’s giant tech VAT law one to watch, experts say.

The article discusses the introduction of Sub-decree No. 65 S.E on the Implementation of Valued Added Tax on E-Commerce dated 8 April 2021 which implements new rules regarding the registration and payment of VAT by non-resident entities that provide e-commerce services to Cambodian consumers.

In light of how the widely anticipated new Sub-Decree will impact current e-commerce sales by non-resident entities to Cambodian consumers, Clint, along with other industry experts and commentators, shares his insights and expertise on Sub-decree No. 65’s framework, its potential implementation and the penalties that could apply for non-compliance.

The full article “Small country, big appetite – Cambodia’s giant tech VAT law one to watch, experts say” can be found here: https://www.phnompenhpost.com/special-reports/small-country-big-appetite-cambodias-giant-tech-vat-law-one-watch-experts-say.

Don’t miss out on our article “Cambodia: VAT on Non-Resident E-Commerce Providers” to get a clear overview on the new Sub-decree and how it may affect your business: https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-vat-on-non-resident-e-commerce-providers/.


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