Cambodia started imposing value added tax (VAT) on e-commerce from April 1 after a three-month delay.
On March 28, the general department of taxation cautioned non-resident taxpayers who supply digital goods or services or are engaged in any e-commerce activity to pay VAT. Sixteen global companies have registered for the VAT registration of the department.
This sub-decree covers foreign companies not headquartered in Cambodia, according to Cambodian media reports. This VAT on e-commerce is not a new tax. In 2019, the e-commerce was legally recognised in the country.