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Cambodia - VAT registration guide

Contributed by Phan Horng Kit, PKF Covenant Co, Ltd (Cambodia) & PKF Tax Advisory Sdn Bhd (Malaysia)

VAT registration threshold – local establishment	Sales of goods: turnover of more than KHR 125 million in the preceding or following three months �� Sales of services: turnover of more than KHR 60 million in the preceding or following three months

VAT registration threshold – no local establishment	Supplies of digital goods and services by a non-resident e-commerce provider: annual turnover exceeding KHR 250 million or expected turnover exceeding KHR 60 million within any three consecutive months in the current year

Voluntary VAT registration	A business that wishes to register voluntarily for VAT in Cambodia in advance of making taxable supplies, or where its taxable turnover has not yet exceeded the relevant VAT registration threshold, may do so by following the standard registration procedure.

How to register for VAT	A