Partners Legal & Compliance

Cambodia VAT on E-Commerce

Price: Free


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Learn more about new VAT registration and regulations in Cambodia from the General Department of Taxation

If you are a non-resident E-Commerce entity that transacts with customers in Cambodia or you are a Cambodian business that transacts with non-resident E-Commerce entities this is a not-to-be-missed webinar that you need to attend.

We are pleased to invite you to our upcoming webinar “VAT on E-Commerce” organized by DFDL and featuring our distinguished key note speaker His Excellency Dr. ENG Ratana the Director of Department of Large Taxpayers of the General Department of Taxation on Tuesday 18 January 2022 at 2:30pm via Microsoft Teams.

2021 saw a number of regulations passed in Cambodia with respect to the VAT registration obligations of non-resident e-commerce entities and the collection of VAT on the transactions that they carry out with businesses (B2B) and individuals (B2C) in Cambodia. Sub-Decree 65, Prakas 542 and more recently Instruction 20522 have provided the regulatory framework for a simplified VAT registration process for non-resident e-commerce entities in addition to providing guidance on how VAT should be invoiced, declared and collected on B2B and B2C transactions.

The new regulations, which came into effect from 31 December 2021, have raised many questions and in this webinar, our expert speakers will go through the salient aspects of the regulations including:

  • The simplified VAT registration process,
  • Monthly VAT declaration and payment obligations for non-resident e-commerce providers,
  • The criteria to identify a B2B and B2C transaction,
  • The VAT reverse charge mechanism and how it works,
  • Enforcement for non-compliance.

After the presentation, there will be a Q&A session where you will have a chance to ask your questions and interact with the speakers.

Please join us to participate in this unique opportunity to hear directly from the General Department of Taxation and to ask your questions.


  • Opening Remarks by Clint O’Connell (Partner, Head of Cambodia Tax Practice – DFDL)
  • Keynote Speech – VAT on E-Commerce by H.E. DR. Eng Ratana (Director of the Large Taxpayer Department of the General Department of Taxation)
  • Q&A Session moderated by Nearirath Sreng (Head of Cambodia Banking, Finance and Technology Practice – DFDL)

Don’t miss out on this crucial opportunity to learn key insights on Cambodia VAT on E-Commerce from subject matter experts.


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