Non-resident entities who do not have a permanent establishment in Cambodia and provide e-commerce goods or services to consumers in Cambodia (business-to-consumer (B2C) supplies) are required to register and account for VAT in Cambodia if their actual or estimated revenue exceeds the threshold for registration as a self-assessment taxpayer.
VAT on e-commerce also applies to self-assessment taxpayers (tax registered customers of e-commerce for these purposes) in
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Web page updated on 17 Mar 2025 16:36