Documents Required for Business Registration in Cambodia

When registering for Cambodia VAT as a non-resident digital or SaaS provider, you will need to submit documentation to the General Department of Taxation (GDT). This article outlines what to prepare.

Registration Under the Simplified VAT Scheme

The Simplified VAT Registration scheme is designed specifically for non-resident companies providing digital goods, digital services, or ecommerce activities to customers in Cambodia. The registration process is handled through the GDT's online portal at tax.gov.kh.

Typical Documents Required

While the GDT may update its requirements from time to time, the following documents are typically required for non-resident registration:

Company information:

• Legal name of the business

• Country of incorporation

• Principal business address

• Contact email address for tax correspondence

Business documentation:

• Certificate of incorporation or equivalent official registration document from your home country

• Proof of business activity (for example, a description of services, website URL, or product documentation)

Representative information (if applicable):

• Name and contact details of an authorized representative or signatory

• Note: A local representative is not required for Simplified VAT registration, but a representative may optionally be appointed to act on your behalf

Tax registration details:

• Tax identification number from your home jurisdiction (if applicable)

• Declaration of the date your sales to Cambodian customers first exceeded the registration threshold

What You Receive After Registration

Once the GDT approves your registration, you will receive:

• A Tax Identification Number (TIN) in the format L00X-XXXXXXXXX

• A username assigned by the GDT for e-filing access

• Access to the GDT's e-filing portal to submit monthly VAT returns

You will need your TIN, username, and password to file returns. Keep these credentials secure — you will use them every month.

How Kintsugi Helps

Once your registration is approved, you can add your Cambodia registration details to Kintsugi. From there, Kintsugi will:

• Calculate VAT on eligible transactions automatically

• Prepare your monthly VAT return (Form NR-VAT01)

• Track your filing deadlines (25th of the following month for e-filing)

If you need help gathering documents or understanding what to submit to the GDT, contact the Kintsugi support team.

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