Cambodia starts collecting VAT on e-commerce

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.

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