Skip to content

Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

This sub-decree sets out the special conditions and procedures for the implementation of value-added tax (VAT) on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation.

Data Resources (1)

Data Resource Preview - Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 65
Issuing agency/parties
  • Royal Government of the Kingdom of Cambodia
Implementing agencies
  • Council of Ministers
  • Minister of Economy and Finance
  • Khmer
Formal type of document Sub-decree
Alternative/short title Sub-Decree No. 65
  • Economy and commerce
  • Taxation

No license given

Copyright No
Access and use constraints

By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form, and content for any loss, harm or damage suffered as a result of its use.

Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date April 8, 2021
Effective/Enforced Date April 8, 2021
Publication reference Ministry of Justice
Links to source

Ministry of Justice

Address: Samdech Sothearos Blvd., Khan Daun Penh, Phnom Penh, Cambodia. Tel: (+855) 23 216 322, (+855) 23 217 841 Email: Website:

Legacy reference document Sub_decree_No_65__08.04.2021.pdf
Keywords tax,e-commerce,e-traded,digital service,digital goods,VAT
Date uploaded August 2, 2021, 09:20 (UTC)
Date modified August 3, 2021, 06:56 (UTC)