Edwin Vanderbruggen

Cambodia

What Are Digital Goods, Services and E-Commerce for Purposes of Cambodia's VAT Reverse Charge?

Feb 26, 2024

Since April 2022, born from the COVID boom of online business, a new and costly tax system was created in Cambodia to hit a very wide range of cross border transactions. Although taxpayers are supposed to implement this already for nearly 2 years, misunderstandings about the scope of the VAT Reverse Charge are widespread. In practice, there are only few taxpayers correctly assess which transactions are included in Cambodia’s newest VAT impost. Online obtained services virtually all trigger VAT Reverse Charge. So is, in many circumstances, obtaining advice from overseas, advertising, data storage, and so on.

What-Are-Digital-Goods-Services-and-E-Commerce-for-Purposes-of-Cambodias-VAT-Reverse-Charge.pdf

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What Are Digital Goods, Services and E-Commerce for Purposes of Cambodia's VAT Reverse Charge?

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Edwin, a senior partner at VDB Loi, has over 30 years of experience in tax and legal matters. He advises international clients, consults for major organizations like the IFC and ADB, and has a strong academic background with awards for his publications. His expertise covers Southeast Asian legal reform and taxation.