Regulatory updates - Cambodia

The MEF's latest Circular No. 012  expands the e-invoicing requirement to include the Ministry of Agriculture, Forestry & Fisheries, Ministry of Commerce, Ministry of Industry, Science, Technology & Innovation, Ministry of Education, Youth & Sport, Ministry of Post and Telecommunications, and Ministry of Civil Service.

This development follows the phased implementation approach previously announced in April 2025. Phase 1 (2024-2025) mandates e-invoicing for business-to-government (B2G) transactions with entities under the central budget of the MEF and the Ministry of Environment, while making it voluntary for business-to-business (B2B) transactions.

Phase 2 (2025-2026) will further expand the mandatory B2G implementation to 12 additional ministries while continuing to encourage voluntary adoption for B2B transactions.

As a centralized platform, the General Department of Digital Economy is actively and openly inviting taxpayers to begin using the e-invoicing system for B2G transactions.

The larger initiative includes expanding the mandatory use of the e-invoicing system, digitalizing business processes, and addressing the risk once associated with manual processes, which include errors and fraud/tax evasion.

The system's design principles include interoperability, adhering to formats such as Peppol BIS, compatibility with existing systems and various ERPs, proof of issuance leveraging blockchain technology for integrity and security, and more.

Taxpayers can now register and find additional information on the dedicated e-invoice page.