Cambodia · VAT TIN
Cambodia VAT TIN Format Checker
Check that a Cambodian Tax Identification Number (VAT TIN) has the right structure: a letter and 3 digits, a hyphen and 9 digits.
What is a Cambodian VAT TIN?
A Cambodian TIN (Tax Identification Number, លេខអត្តសញ្ញាណកម្មសារពើពន្ធ) is the number the General Department of Taxation assigns when a business registers for tax; in VAT matters GDT also calls it the “VAT TIN”. It has a 4-character code, a hyphen and 9 digits — for example L001-107034638 for Deloitte (Cambodia). It is not the Ministry of Commerce number.
Cambodian TIN format
A 4-character GDT code, a hyphen and nine digits.
(letter + 3 digits)
Example: L001-107034638 (Deloitte (Cambodia) Co., Ltd.), from GDT Notification 38217 GDT of 5 December 2025.
- Codes seen: Codes such as L001, K009 and B116 appear in GDT’s own list. GDT publishes no key to them.
- Older TINs: A bare 9-digit number is the older format, without the code.
- Not a TIN: A Ministry of Commerce company registration number or a Property ID Number (PIN) is a different number.
- Format check only: For a TIN, this checker confirms the structure only; it cannot confirm that the TIN was issued or is VAT-registered.
How to check a Cambodian VAT TIN
- 1 Find the TIN on the supplier’s tax invoice or VAT registration certificate.
- 2 Enter it above, with or without the hyphen. The checker confirms the structure.
- 3 Have the Ministry of Commerce number instead? Enter the 8 digits to look the company up in the business register.
- 4 Need background on tax IDs in other countries? Browse our tax ID guides.
Frequently Asked Questions
What does a Cambodian TIN look like?
A letter and three digits, a hyphen, then nine digits — for example L001-107034638, the TIN of Deloitte (Cambodia) Co., Ltd. in a General Department of Taxation (GDT) list of licensed tax agents. GDT’s monthly return form has the same layout: 4 boxes, a hyphen and 9 boxes.
Is the Cambodian VAT number the same as the TIN?
Yes. GDT uses the same TIN for VAT and sometimes calls it the “VAT TIN”; VAT registration is shown on the tax registration certificate (VAT). There is no separate VAT number format.
What do L001, K009 or B116 mean?
They are a GDT code at the start of current-format TINs. GDT does not publish what each code means, so don’t infer a taxpayer’s size or location from it.
Is the TIN the same as the Ministry of Commerce registration number?
No. A company registers with the Ministry of Commerce first and then applies to GDT for tax registration with its MoC certificate. If you enter an 8-digit MoC business registration number, this checker looks it up in the business register instead.
My TIN has only 9 digits. Is it valid?
GDT’s older VAT 200 return form has 9 TIN boxes and no code; its current monthly return (TTR001) adds a 4-character code such as L001 before the 9 digits. This checker accepts both forms.
Does a Cambodian TIN have a check digit?
GDT does not publish one. This checker confirms a TIN’s structure, not whether GDT issued it.
Last reviewed: , against official sources.
Validate tax IDs at scale
Check tax IDs from 100+ countries in one API call.