Cambodia’s e-commerce framework is governed by the Law on E-Commerce, promulgated on November 2, 2019 and effective May 2, 2020, together with its implementing regulations.

1. What is the governing law?

The Law on E-Commerce establishes the legal framework for electronic communications and transactions in Cambodia, including:

• Legal recognition of electronic records, electronic signatures, and electronic contracts
• Consumer-protection requirements for online sellers
• Obligations for e-commerce service providers and intermediaries
• Oversight and enforcement powers for the Ministry of Commerce (MoC) and Ministry of Posts and Telecommunications (MPTC)

2. Who needs an e-commerce permit or license?

Under the Law on E-Commerce and Sub-Decree No. 134 (August 27, 2020), natural persons, sole proprietorships, Cambodian companies, and branches of foreign companies operating through electronic platforms must obtain authorization from both the MoC and the MPTC.

Operator type	MoC authorization	Validity
Natural person	E-commerce permit	2 years
Sole proprietorship	E-commerce permit	2 years
Cambodian company / branch	E-commerce license	3 years

Applications may be submitted through the MoC’s e-commerce licensing platform at ecommercelicensing.moc.gov.kh. The MoC issued Notification No. 2340 (July 13, 2023) permitting applications through an electronic automated system.

Certain exemptions apply — including small or seasonal businesses below the self-declaration tax threshold and certain personal-artwork sales — but the precise exemption criteria should be confirmed against Sub-Decree No. 134 and MoC Prakas No. 290 (October 9, 2020).

3. What must online sellers disclose to consumers?

The Law on E-Commerce requires consumer-facing sellers to disclose their identity, registered business address, and accurate contact details. Electronic contracts and offers must be clearly presented and must meet applicable formation requirements under Cambodian law.

4. How is e-commerce taxed?

VAT at the standard rate of 10% applies to e-commerce supplies. The VAT-on-e-commerce framework was implemented under Sub-Decree No. 65 (April 8, 2021) and Prakas No. 542 (September 8, 2021) and took effect on April 1, 2022. Under Sub-Decree No. 49 (March 11, 2024), reverse-charge VAT treatment applies to certain services supplied by non-resident providers to Cambodian recipients.

E-commerce operators must comply with the same general tax-registration and filing requirements as other businesses, including profit tax at the standard rate of 20%.

5. What is the broader digital-economy framework?

Cambodia’s Digital Economy and Society Policy Framework 2021–2035 provides the government’s long-term strategy for digital trade, e-commerce regulation, digital payments, logistics, and cross-border commerce. This framework guides ongoing regulatory development in the e-commerce space.