Cambodia Introduces VAT Registration Requirements for Non-Resident E-Commerce Providers

On 8 April 2021, Cambodia's Ministry of Economy and Finance has issued Sub-Decree No. 65 on the Application of Valued Added Tax on E-Commerce. One of the key points of the Sub-Decree is the introduction of VAT registration requirements for non-resident e-commerce providers if their actual or expected sales in Cambodia meet the thresholds for taxpayers under the self-declaration regime. As previously reported, the most recent thresholds were established by Prakas No. 009 MEF.PrK of 12 January…