Overview of Cambodia VAT Supported in Kintsugi
Updated 2 months ago
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Kintsugi supports Value Added Tax (VAT) compliance for Cambodia. This article gives you a high-level picture of what that means for your business, who it applies to, and how Kintsugi helps you stay compliant.
What Tax Does Cambodia Impose?
Cambodia imposes a national Value Added Tax (VAT) at a flat rate of 10% on the sale of digital goods, digital services, and ecommerce activities. There is no state or provincial tax — VAT is administered entirely at the federal level by the General Department of Taxation (GDT), which operates under the Ministry of Economy and Finance (MEF).
Cambodia's VAT rules for non-resident digital and SaaS companies took effect on April 1, 2022, under a framework established by Sub-Decree No. 65 and Prakas No. 542.
Who Does This Apply To?
Kintsugi's Cambodia VAT support is built for companies selling SaaS, digital services, or ecommerce to customers in Cambodia — both resident businesses and foreign companies selling remotely.
Here is a quick summary of when VAT applies based on your situation:
Your Company | Your Customer | Who Collects VAT |
|---|---|---|
Non-resident (foreign) | B2C consumer | You (the non-resident seller) |
Non-resident (foreign) | B2B VAT-registered business | The Cambodian buyer (via reverse charge) |
Resident (Cambodia-based) | B2B or B2C | You (the resident seller) |
Electronic platform / marketplace | Any | The platform (as deemed supplier) |
What Does Kintsugi Support for Cambodia?
Kintsugi currently supports the following for Cambodia:
Nexus monitoring — tracking when your sales cross the registration threshold
VAT registration — submitting new registrations and importing existing ones
Tax engine — applying the correct 0% or 10% VAT rate to B2B and B2C transactions
Filings — preparing and submitting monthly VAT returns
Key Facts at a Glance
Item | Details |
|---|---|
Tax type | VAT |
Tax rate | 10% (standard) |
Administering authority | General Department of Taxation (GDT) |
Registration scheme for non-residents | Simplified VAT Registration |
Filing frequency | Monthly |
Filing deadline | 25th of the following month (e-filing) |
Economic nexus effective date | April 1, 2022 |
Annual threshold | KHR 250 million |
Quarterly threshold | KHR 60 million (any 3 consecutive months) |
Need Help?
For further concerns, we're always here to help. If you can't find the answer you're looking for, just reach out to us using the chat in the bottom right corner of your screen.
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