Cambodia's Ministry of Commerce has issued a sub-decree that is effective from 27 August 2020 and requires e-commerce operators to register for a license and comply with tax compliance obligations. The requirement to register applies for individuals and companies, including branches of foreign companies, that are engaged in the following e-commerce activities in Cambodia, including cross-border activities:
- e-commerce website services;
- e-commerce platform services;
- online marketing services; …