VAT Registrations

What is VAT?

VAT is the abbreviation of Value Added Tax and is in general due when goods and/or services are sold. It is generally chargeable on all taxable goods and services supplied in (i.e., consumed or otherwise utilised) Cambodia. It is a consumption tax because it is ultimately borne by the final consumer.

Who must Pay VAT?

Generally, VAT is invoiced by the supplier that is selling goods or services and collected from the customer. Subsequently, the supplier reports and remits the collected VAT to the tax authorities.

Why am I being charged VAT?

Video conferencing services and telecommunication (in the form of electronic communication services) supplied by Zoom fall within the VAT on e-commerce rules concerning electronically supplied services by non-resident service providers to resident taxpayers (both non-VAT registered customers and VAT-registered customers) in Cambodia.

If you are VAT registered in Cambodia, you should provide your Tax Identification Number (TIN) to Zoom (see ‘How do I enter my Tax Identification Number (TIN)?’ below for details on how to do this). If the TIN is valid, then no VAT will be charged on the supplies made to you by Zoom. If you do not have a valid TIN, then VAT will be charged on the supplies made to you by Zoom.

Please note, due to the current legislation in Cambodia, VAT-registered customers should ensure that payment for Zoom services is made using a bank account under the name of the VAT-registered customer. Failure to do so may result in VAT being charged on invoices issued to you, even if you have provided a valid TIN to Zoom.

What is a Tax Identification Number (TIN)?

A Tax Identification Number (TIN) is a unique number issued by the General Department of Taxation (GDT) to registered taxpayers in Cambodia. The general TIN of tax registered entities in Cambodia is as follows (X represents numerical digits):

• Large taxpayers     : L00X-XXXXXXXXX
• Medium taxpayers : K00X-XXXXXXXXX
• Small taxpayers.    : E00X-XXXXXXXXXX