Cambodia VAT Filings and Compliance

Once you are registered for VAT in Cambodia, you must file monthly returns and remit any VAT due. This article explains the filing schedule, deadlines, what is included in your return, and how Kintsugi supports this process.

Filing Frequency

All VAT-registered businesses in Cambodia — both resident and non-resident — file monthly. There is no quarterly or annual filing option.

Payment is due on the same date as your filing. There is no separate payment deadline.

Kintsugi supports e-filing only. Manual filings are not supported.

What Is Included in Your First Filing?

Your first monthly return covers transactions from your effective VAT registration date through the end of that calendar month. Only transactions from your effective registration date are included — not any prior activity.

If the GDT has retroactively registered your business (because you exceeded the threshold earlier), the assessment may cover transactions from the date the threshold was first crossed.

What Goes on the Return?

Non-resident businesses file using Form NR-VAT01. This simplified form includes:

• Total turnover — all sales to Cambodian customers (B2B and B2C) for the period

• VAT due — 10% of B2C sales (B2B sales are not subject to VAT for non-residents)

There is no field for input VAT deduction on the Simplified form, because non-residents registered under the Simplified scheme cannot claim input tax credits.

How Periods Work

• Filing periods follow the calendar month

• If a filing deadline falls on a public holiday or weekend, the deadline moves to the next working day

Payment

• Non-resident businesses do not need a local Cambodian bank account to settle VAT liabilities — payments can be made through international bank accounts

• Resident businesses are required to use a local bank account for payment

Penalties and Interest

Cambodia's VAT system includes penalties for late or incorrect filings. However, Cambodia's Prakas 071 voluntary correction framework (introduced in early 2024) offers a full exemption on both penalties and late payment interest for businesses that voluntarily self-correct past returns before a tax auditor identifies the issue.

If you believe a past return needs correction, contact Kintsugi support as soon as possible. Acting proactively before an audit is always the best approach.

How Kintsugi Handles Cambodia Filings

Kintsugi prepares your monthly Cambodia VAT return based on your transaction data, applies the correct rate to each transaction type, and submits the return to the GDT on your behalf by the filing deadline.

To make sure your return is accurate:

• Keep your customer records up to date (B2B vs. B2C classification matters)

• Ensure all Cambodian transactions are correctly tagged in Kintsugi

• Review any flagged transactions before your return is submitted

Need Help?

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