VAT Standard rate
- Intrastate supplies of paddy rice
- Intrastate supplies of milled rice or milled rice production services by contractors to the rice exporters
- Intrastate supplies of specific agricultural products, including all types of fertilisers, plant seeds, animal medicine, animal food, animal species and agricultural machinery and tools
Prakas of September 8, 2021, was published on the website of the tax inspectorate. According to which non-resident legal entities that provide digital goods/services or engage in electronic commerce to Cambodian customers and who expect to have sales of $15,000 by the end of the 2021 year must register within 30 days.
Starting from 2022, the threshold for registration is 250 million Khmer bolts per year (approximately 62.5 thousand US dollars).
A Taxable Person is allowed to claim a VAT input credit on the supplies it receives from a Non-resident E-Supplier provided that the Taxable Person has paid the VAT reverse charge to the General Department of Taxation.
Based on the law, a deductible is possible even if registration has not been carried out.