The General Department of Taxation (GDT) has instructed all business owners to submit their monthly e-commerce value-added tax (VAT) declarations for the April tax period onwards online through its E-Filing System, using the recently-introduced “alternative tax calculation method”.

In an April 8 directive, the GDT said the platform’s updated VAT declaration function would make the process and other taxpayer services more efficient, effective, time-saving, convenient and reliable, and ensure transparency. It added that the function is in step with Instruction No 20522 dated December 8, 2021 on the implementation of VAT on e-commerce transactions.

The directive stressed that self-declared taxpayers who receive supplies of digital goods or services, or any e-commerce activities from non-resident taxpayers must file VAT declarations in the aforementioned manner.

GDT director-general Kong Vibol explained in the directive that medium- and large-category taxpayers must submit their monthly VAT declarations no later than the 25th of the succeeding calendar month, or face an additional 10 per cent tax.

He said taxpayers can create an account on the E-Filing System, accessible at, and fill out the information needed depending on the type of business, including the list of goods and digital services provided.

Royal Academy of Cambodia economics researcher Ky Sereyvath said the E-Filing System has smoothed tax collection and prevented revenue losses, and provided a level of convenience for business owners.

“Hence, the amounts of taxes due will be easier to pay to the government, and in-person meetings between tax officials and taxpayers will be reduced, which will ensure a high efficiency in tax payments,” he said.

On February 27, 2020, the Ministry of Economy and Finance introduced the E-Filing System and a new monthly tax return form as part of efforts to modernise the tax administration framework, as well as to achieve other goals set out in the Revenue Mobilisation Strategy 2019-2023 launched on July 4, 2019.