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Cambodia - VAT submission guide

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

How are VAT returns submitted to the tax authorities?	VAT returns in Cambodia may be filed manually or electronically.

Can a business submit paper VAT returns?	Yes, paper VAT returns can be submitted in Cambodia.

Can an agent submit a VAT return on behalf of the business?	Yes, an agent can submit a VAT return on behalf of a business.

How many boxes/data fields are there on the VAT return?	There are 27 boxes on the VAT return in Cambodia.

What does each VAT return box/data field mean?	VAT Monthly purchases of goods and services Boxes 1 and 2: Local purchases including