CAMBODIA-GDT

Cambodia GDT VAT 10% + e-invoice pilot 2023.

Definition

Cambodia GDT framework: VAT 10% standard (unique rate without reduced), Tax on Income (TOI) 20% companies + 0-20% individuals progressive, Tax on Salary (TOS) 0-20%, Specific Tax STCMS 5-35% by goods, Public Lighting Tax 3%. E-Document System launched 2020: eRegister (online tax registration), eFiling (online tax filing), e-VAT (monthly VAT return online), ePayment bank integration. E-Invoice pilot 2023 launched GDT, framework Prakas 543 MEF.SBK.GDT.2023 establishing structure for mandatory e-invoice phased 2025-2027 large enterprises first. Simple GDT Cambodia-customised XML format.

Origin

Cambodia GDT Royal Kram NS/RKM/0299/02 (Law on Taxation 1997) modernised 2017 (Law on Financial Management) ; E-Document System launched 2020 ; e-invoice pilot 2023 ; ~25000 VAT enterprises 2024.

Example in context

Smart Axiata (Cambodia largest telecom operator, Axiata Group) files monthly VAT 10% via GDT eVAT: ~3M mobile + 100K fixed line subscribers, Amdocs ERP integration, GDT portal transmission.

Related terms

• Vietnam GDT — Mekong neighbour.