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Cambodia Exempts Non-Resident E-Commerce Suppliers to Financial Institutions from VAT Reverse Charge

  • Cambodia’s General Department of Taxation issued Letter No. 29613
  • Defines supplies provided to Cambodian financial institutions by non-resident e-commerce suppliers as non-taxable for VAT purposes
  • Allows Cambodian financial institutions to exclude certain expenses from the reverse charge mechanism

Source: orbitax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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