Cambodia’s General Department of Taxation (GDT) has published Prakas No. 542 MEF.PrK of 8 September 2021 on procedures for the implementation of the e-commerce VAT requirements introduced by Sub-Decree No. 65, which was issued in April 2021. As previously reported, Sub-Decree No. 65 introduced VAT registration requirements for non-resident e-commerce providers if their actual or expected sales in Cambodia meet the thresholds for taxpayers under the self-declaration regime, which is annual turnover of KHR 250 million. The same registration threshold is maintained in Prakas No. 542, but with an additional requirement that VAT registration is required if expected turnover exceeds KHR 60 million within any three consecutive months ending in the current year. This essentially means that if a non-resident e-commerce provider expects to exceed the KHR 60 million by the end of 2021, they must register for VAT for their e-commerce supplies within 30 days. Otherwise, non-resident e-commerce providers must assess whether they expect to meet the three-month or annual thresholds in 2022 and register accordingly.
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