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

This sub-decree applies to the supply of digital goods or digital services electronically or to any e-commerce activities carried out by non-resident suppliers outside the Kingdom of Cambodia into the Kingdom of Cambodia. In particular, e-commerce activities in the Kingdom of Cambodia shall comply with the provisions on Value Added Tax in force.