Contributed by Phan Horng Kit, PKF Covenant Co, Ltd (Cambodia) & PKF Tax Advisory Sdn Bhd (Malaysia)
| VAT registration threshold – local establishment | Sales of goods: turnover of more than KHR 125 million in the preceding or following three months
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Sales of services: turnover of more than KHR 60 million in the preceding or following three months |
|
| VAT registration threshold – no local establishment | Supplies of digital goods and services by a non-resident e-commerce provider: annual turnover exceeding KHR 250 million or expected turnover exceeding KHR 60 million within any three consecutive months in the current year |
|
| Voluntary VAT registration | A |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial
Web page updated on 24 Apr 2024 08:06