CAMBODIA: The implementation of VAT rules for nonresident digital service providers extended to Mar. 31,2022

The Cambodian General Department of Taxation Jan. 18 issued Notification No. 776/2022, to extend the deadline from Dec. 31, 2021 to March 31, 2022, for the implementation of VAT rules and procedures for nonresident digital service providers.

The announcement includes that:

• service providers that meet the required sales threshold must register for VAT under this regime, effective April 1;
• taxpayers are subject to penalties for non-compliance

Source: Cambodia’s General Department of Taxation

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