CAMBODIA-GDT

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

Définition

Cambodia GDT framework : VAT 10% standard (taux unique sans reduit), Tax on Income (TOI) 20% companies + 0-20% individuals progressive, Tax on Salary (TOS) 0-20%, Specific Tax STCMS 5-35% selon biens, Public Lighting Tax 3%. E-Document System launched 2020 : eRegister (online tax registration), eFiling (online tax filing), e-VAT (monthly VAT return online), ePayment integration banks. e-Invoice pilot 2023 launched GDT, framework Prakas 543 MEF.SBK.GDT.2023 establishing structure for e-invoice obligatoire phased 2025-2027 grandes entreprises first. Format XML simple GDT Cambodia customise.

Origine

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

Exemple en contexte

Smart Axiata (Cambodia largest telecom operator, Axiata Group) declare son VAT 10% mensuellement via eVAT GDT : ~3M abonnes mobile + 100K fixed lines, integration ERP Amdocs, transmission portal GDT.

Termes liés

• Vietnam GDT — voisin Mekong.