Understanding Cambodia's Tax Jurisdiction

Cambodia's Tax Jurisdiction Structure

Cambodia has a single-tier, federal-only VAT system. There are no state, provincial, or municipal VAT taxes. All VAT is collected and administered at the national level.

This means your registration, filing, and payment obligations all go through one authority: the GDT.

Who Is the GDT?

The General Department of Taxation (GDT) is Cambodia's national tax authority. It operates under the Ministry of Economy and Finance (MEF) and is responsible for:

• Administering and collecting VAT

• Registering taxpayers (both resident and non-resident)

• Processing monthly VAT returns

• Enforcing compliance

For non-resident digital and SaaS companies, the GDT manages registrations under the Simplified VAT Registration scheme.

How Taxability Is Determined

Because VAT in Cambodia is applied only at the national (federal) level, a transaction is subject to Cambodia VAT when the customer's location is Cambodia — regardless of which city, province, or region they are in.

When configuring transactions in Kintsugi, the address simply needs to include "Cambodia" as the country for the correct VAT rules to apply. There are no special tax rate zones or regional exemptions within Cambodia.

Standard address format for Cambodia:

Business Name
House/Unit Number + Street
Commune + District
City/Province + Postal Code
Cambodia

Example:

Sokha Trading Co., Ltd.
#35, Street 240
Sangkat Chaktomuk, Khan Daun Penh
Phnom Penh 12207
Cambodia

Tax Identification Number (TIN) Format

Once registered, businesses receive a Tax Identification Number (TIN) from the GDT. Here is the format:

• Total length: 13 characters

• Format: L00X-XXXXXXXXX (where L = letter, X = digit, 0 = digit or letter)

Kintsugi stores and references your TIN as your Registration ID for Cambodia.

Summary

Cambodia keeps things straightforward when it comes to jurisdiction — one tax, one authority, one registration. Kintsugi is set up to reflect this structure so you can monitor your exposure and stay compliant without navigating a complex multi-jurisdiction setup.

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