Cambodia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority General Department of Taxation (GDT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	អគ្គនាយកដ្ឋានពន្ធដារ (GDT)
Standard rate	10%
Reduced rates	None
Registration threshold	Check local rules
Filing frequency	Monthly
E-invoicing / digital reporting	Electronic invoicing is permitted and a national system was launched in 2025, but there is not yet a general mandatory regime.
Typical registration lead time	2-6 weeks