Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions
Cambodia: Procedures for e-commerce licence or permit
Guidance (sub-decree No.134 dated 27 August 2020) addresses rules and procedures for grants of e-commerce licences and permits, as well as measures concerning e-commerce services and exemptions.
Under the guidance, certain types of e-commerce services are to be registered with the Ministry of Commerce and must obtain a licence or permit to operate e-commerce activities in Cambodia or to offer services from abroad to persons in Cambodia (and vice a versa).
A licence for e-commerce is required of legal entities and branches of foreign companies providing any of the following services:
- e-commerce via web services
- e-commerce via platform services
- online marketing services
- online auction on website services
- other similar services provided through computer software or smart devices for the promotion of e-commerce
A permit is required for those conducting e-commerce in Cambodia using social media or electronic systems as a means of supplying or buying goods or services.
A permit for e-commerce is not required for the following activities:
- advertising of goods or services that are not subject to a contract
- booking services that do not require any deposit or payment by customers or users
- sale of goods or services of individual or sole proprietorship with a turnover of less than the turnover limit of a “small taxpayer”
- sale of family-owned or seasonal businesses
- sale of one’s own artwork
- private tutoring
- training or education of the national religion
Read an October 2020 report [PDF 89 KB] prepared by the KPMG member firm in Cambodia
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.