Cambodia: Change to e-VAT refund system, effective 2021

Cambodia: Change to e-VAT refund system, effective 2021

Taxpayers seeking a refund of value added tax (VAT) will have only one electronic refund mechanism available to them beginning 1 January 2021.

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Notification No. 26892 (7 December 2020) advises taxpayers that the e-VAT refund system (as established by January 2019 guidance) ceases to function beginning 1 January 2021. Thus, taxpayers that want to request a VAT refund starting next year must use the e-VAT refund function through the e-filing system for monthly tax returns, as implemented from 1 January 2021.

With the December 2020 notification, taxpayers will have available only the e-filing system of the tax authority to request a VAT refund after 1 January 2021.

Read a December 2020 report [PDF 114 KB] prepared by the KPMG member firm in Cambodia 

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