Compendium · Asia · Cambodia
Cambodia: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Non-resident digital/e-commerce suppliers must simplified-VAT-register within 30 days of meeting KHR 250m annual or KHR 60m in any 3 consecutive months turnover into Cambodia, and charge 10% VAT on B2C
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Cambodia’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic self-assessment VAT and patent tax rules apply; private-vs-business not detailed in e-commerce FAQ
- Evidence of location
- GDT FAQ: location in Cambodia can be determined from payment info, residence/billing address, and/or access info (SIM code, IP); one or more indicators suffice per the FAQ wording
- Invoicing
- Non-resident suppliers must issue an invoice to non-VAT customers including enterprise name, Simplified VAT ID, invoice number, date, customer Cambodia address and email, goods/services list, unit, unit price, total — no tax ID required for pure B2C
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- GDT FAQ VAT on E-Commerce
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/b0766b9e-34c4-4bee-a0e1-8d33d7bcf2d5
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | GDT FAQ: location in Cambodia can be determined from payment info, residence/billing address, and/or access info (SIM code, IP); one or more indicators suffice per the FAQ wording (primary) |
| Non-resident digital tax | Non-resident digital/e-commerce suppliers must simplified-VAT-register within 30 days of meeting KHR 250m annual or KHR 60m in any 3 consecutive months turnover into Cambodia, and charge 10% VAT on B2C (primary) |
| Collect and remit | Non-resident electronic platform operators are in scope; resident platforms collect VAT on sales to non-VAT customers as normal; B2B self-assessment taxpayers reverse-charge regardless of foreign registration (primary) |
| B2C invoice | Non-resident suppliers must issue an invoice to non-VAT customers including enterprise name, Simplified VAT ID, invoice number, date, customer Cambodia address and email, goods/services list, unit, unit price, total — no tax ID required for pure B2C (primary) |
| Local payment methods | Payment via credit card or bank account info is an explicit location indicator (primary) |
| Seller located in this place | Domestic self-assessment VAT and patent tax rules apply; private-vs-business not detailed in e-commerce FAQ (indicative, unverified) |
Official sources
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice