Cambodia VAT Registrations Explained

Cambodia offers two VAT registration schemes. The scheme that applies to your business depends on whether you are a resident or a non-resident. This article explains both schemes, how they work in Kintsugi, and what to expect after you register.

The Two Registration Schemes

Scheme 1: Standard VAT Registration (General Regime)

Who it's for: Resident businesses and non-resident companies with a permanent establishment (PE) in Cambodia that meet the registration threshold.

Key features:

• Covers all taxable supplies — both B2B and B2C, goods and services

• Input VAT credits are available (you can deduct VAT paid on qualifying business expenses)

• Same threshold applies: KHR 250 million annually or KHR 60 million in any 3 consecutive months

When you'd use this: If your company has a physical office, branch, or other fixed place of business in Cambodia, this is the scheme you register under.

Scheme 2: Simplified VAT Registration for Non-Resident ecommerce Providers

Who it's for: Foreign companies without a permanent establishment in Cambodia that supply digital goods, digital services, or ecommerce activities to Cambodian customers — and that meet the KHR 250 million annual or KHR 60 million quarterly threshold.

Key features:

• Covers all taxable supplies (B2B and B2C)

• No input VAT credits — you cannot claim back VAT paid on expenses

• VAT is collected on B2C sales only (non-residents do not collect VAT on B2B sales; the buyer handles this via reverse charge)

• Monthly VAT returns are filed using Form NR-VAT01, which has fields only for total turnover and VAT due — there is no field for input tax deduction

• Both schemes cannot coexist — you register under one or the other

When you'd use this: If your company is based outside Cambodia and sells SaaS or digital services to Cambodian customers, this is your scheme.

Important note: Once a non-resident with Simplified VAT registration submits a monthly return, B2B transaction details must still be reported — even though no VAT is remitted on those transactions.

Which Scheme Does Kintsugi Use?

For non-resident SaaS companies, Kintsugi defaults to Scheme 2 (Simplified VAT Registration). This is the appropriate scheme for most Kintsugi customers selling to Cambodia.

If your company has a permanent establishment in Cambodia, contact Kintsugi support to discuss the correct setup for Scheme 1.

How Registration Works in Kintsugi

You can manage your Cambodia registration in one of two ways:

New registration: Kintsugi can submit a new VAT registration application to the GDT on your behalf once your nexus is triggered.

Import an existing registration: If you are already registered with the GDT, you can import your registration into Kintsugi. You will need:

• Your Tax Identification Number (TIN)

• Your GDT-assigned username and password

• Your registration date and effective date

Default Registration Values for Cambodia

When setting up or importing a Cambodia registration in Kintsugi, the following default values apply:

What If You Have a Permanent Establishment in Cambodia?

If your business has a branch, office, or other fixed place in Cambodia, it is automatically classified as a Large Taxpayer under Prakas 009 — regardless of revenue. In this case, you must register under Scheme 1 (Standard VAT) immediately. Contact Kintsugi support if this applies to you.

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