The main reporting obligation for all Cambodian VAT registered entities is the periodic VAT return. These are normally filed on a monthly basis, either manually by the 20th of the following month or electronically by the 25th of the following month. No supplementary filing is required in Cambodia.
Where there is an error in the previous VAT return, the taxable person can manually submit an application letter to the GDT to report
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Web page updated on 17 Mar 2025 16:54