Phnom Penh: The Ministry of Commerce says it will allow unlicensed e-commerce companies to apply for a license before 1 December 2021. After that date, the Ministry says it will impose fines or even terminate businesses, legal entities and branches of foreign companies that conduct e-commerce operations without a permit or license.

Companies who want to apply for license can do so through the Ministry of Commerce website or apply directly at the Department of Business Registration at the General Department of Business Services.

The Ministry’s warning comes after the royal government issued a new sub-decree that sets out special conditions to implement VAT on digital goods and services that are e-traded. This effects goods and services for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who are not tax registered as a business.