January 2022 | KPMG Cambodia

Delay on the implementation of the Value Added Tax (VAT) on E-commerce transactions

Following our highlight in our December 2021 Technical Update on Implementation of VAT on E-Commerce transactions, the General Department of Taxation (GDT) issued Notification no. 776 GDT, dated 17 January 2022, to further delay the implementation of the VAT on E-commerce transactions until 31 March 2022 to give taxpayers enough time to prepare and implement this new VAT on E-commerce transactions smoothly and effectively starting from 1 April 2022 onward.

VAT State-charge for basic daily food

The Ministry of Economy and Finance (MEF) issued Prakas no. 009 MEF.Prk, effective from 11 January 2022, to determine that VAT on certain basic food for the daily living of the people shall be allowed as a state-charge.

Explore more about this announcement and how KPMG can help.

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