Cambodia’s digital economy is rapidly evolving under the General Department of Taxation (GDT). With the full implementation of the “Single Portal” (via CamDX), business registration and tax issuance have been consolidated, making real-time verification of entity status easier but more critical.
For international businesses—especially those in the digital sector—compliance now hinges on the E-Commerce VAT rules. Since 2022, foreign providers of digital goods and services have been required to register and collect 10% VAT if they meet the turnover threshold. Verifying the validity of a Cambodian TIN or Business Registration Number is the first step to avoiding audit penalties.
Introduction
The backbone of Cambodia’s fiscal infrastructure is the GDT (Tax) working in tandem with the Ministry of Commerce (MOC).
For global enterprises, the challenge is understanding the link between the Commercial Registration Number (issued by MOC) and the TIN (issued by GDT). While they are generated in the same workflow on the Single Portal, they serve different validation purposes. A partner may be “Registered” with the MOC but “Inactive” with the GDT (e.g., unpaid Patent Tax), making their invoices invalid for tax deduction.
