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Domestic supplies (Cambodia)

In accordance with Sub-Decree No 114 on VAT, self-assessment taxpayers who make taxable supplies in Cambodia are required to register as a VAT taxpayer and charge VAT on taxable supplies.

The following taxable persons making taxable supplies are required to register with the GDT:

1. Ìý

   •ÌýÌýÌýÌý All types of corporations, importers, exporters and investment enterprises.

2. Ìý

   •ÌýÌýÌýÌý Any other enterprise with a turnover exceeding KHR 125 million in respect of goods or KHR 60 million in respect of services for the preceding three consecutive months or in the next three consecutive months.

3. Ìý

   •ÌýÌýÌýÌý Any enterprise that participates in any bidding or quotation for the supply of goods and services.

4. Ìý

   •ÌýÌýÌýÌý Any enterprise that, at the beginning of any three consecutive months, has any government contracts that will produce taxable turnover exceeding KHR 30 million.

Self-assessment-taxpayers are classified into three different categories as follows: