Cambodia

From 1 April 2022, Cambodian Value Added Tax (VAT) applies to the supply of cross-border digital services by non-residents to Cambodian customers. Although Amazon Web Services, Inc. (AWS) is established in the United States, it is registered for Cambodian VAT as a non-resident effective 1 April 2022.  

AWS commenced charging VAT on digital services provided remotely to non VAT-registered Cambodian customers on 1 June 2022. As AWS’s online pricing excludes applicable taxes, 10% VAT is added to our charges for taxable cloud services made on or after that date.

Please note, AWS will issue you valid tax invoices as it is registered as a non-resident taxpayer.  

AWS collects Tax Registration Numbers (“TRNs”) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.

AWS will not charge you VAT if you are VAT registered in Cambodia and provide a valid Cambodian TRN in the Tax Settings page before you are invoiced.

If you are using AWS services for business purposes and are registered for Cambodian VAT, you must update your payer and each linked account with your TRN and legal business address in Cambodia in the Tax Settings page of the AWS Billing Console before you are invoiced to ensure this information is included on your tax invoice.

For more information on TRNs, please visit Tax Help - Tax Registration Numbers.

AWS will issue valid tax invoices to affected Cambodian customers. These are available in the Bills section of the AWS Billing Console under the header “Tax Invoices”. We will include your Cambodian TRN on our tax invoices if you are registered in Cambodia and have shared your TRN with us.

AWS will remit all VAT collected from affected Cambodian customers to the Cambodian tax authority.

For information on how to receive a Tax/ VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?

At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your TRN, your Billing address and your Contact address. The result of AWS’ determination is shown as the “Tax Address” on the Tax Settings page of each account.

If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or the TRN of the payer account.

The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page of each account.

For more information please see Tax Help- Location.

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

Further information about the application of VAT in Cambodia can be found on the website of the Department of Taxation (GDT) of the Ministry of Economy and Finance (MEF).

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