Cambodia: Guidance on VAT reverse-charge mechanism for e-commerce transactions

Procedure for submitting the value added tax (VAT) reverse-charge declaration for e-commerce transactions

Procedure for submitting the VAT reverse-charge declaration for e-commerce transactions

The tax administration issued Instruction no. 6900 (8 April 2022) to provide detailed guidance regarding the procedure for submitting the value added tax (VAT) reverse-charge declaration for e-commerce transactions. 

Background

Under the VAT regulations on e-commerce transactions, medium and large taxpayers that receive the supply of digital goods or digital service or any e-commerce activities from non-resident taxpayers must submit the monthly VAT return (i.e., “VAT reverse charge”) through the e-filing system by the 25th day of the following month. Read TaxNewsFlash

The first taxable month for taxpayers to report e-commerce transactions will cover April 2022. Read TaxNewsFlash

Read a May 2022 report [PDF 172 KB] prepared by the KPMG member firm in Cambodia

 

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