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.


Related content

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 

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.

Connect with us


Want to do business with KPMG?


loading image Request for proposal