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Cambodia e-Invoicing

Updated 30 September 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Cambodia's e-invoicing is voluntary for B2B and B2C during 2025, with plans to expand the XML-based system. It is mandatory for B2G, extended to six further ministries from August 2025 under Circular No. 012.

Cambodia e-Invoicing Overview

B2B
voluntary
since 16 January 2025
Voluntary use of the new e-invoicing system during 2025, with plans to expand.
B2G
mandatory
since 1 August 2025
Mandatory for six additional ministries via Circular No. 012. Expanding phased implementation.
B2C
voluntary
since 16 January 2025
N/A

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Implementation Timeline(2 events)

Key mandate dates. Select a date for detail, or show all updates below.

Launch of E-Invoicing System
16 January 2025
All
Launch aimed at digitalizing tax processes, voluntary in 2025.
Expansion to Ministries
1 August 2025
B2G
Mandatory for six additional ministries.

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Compliance Regime

Standards
N/A

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

XML

Detailed exemptions, penalties and cross-border rules for Cambodia are not yet published. The official sources have the latest detail.

Official Sources

  • e-invoice.gov.khOfficial site
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Related Countries

  • BahrainVoluntary
  • Hong KongVoluntary
  • JapanVoluntary
  • ThailandVoluntary

Frequently asked questions about e-Invoicing in Cambodia

Yes, e-Invoicing is mandatory in Cambodia for B2G (since 2025-08-01) transactions.

B2B e-Invoicing in Cambodia is voluntary since 2025-01-16. Voluntary use of the new e-invoicing system during 2025, with plans to expand.

B2G e-Invoicing in Cambodia is mandatory since 2025-08-01. Mandatory for six additional ministries via Circular No. 012. Expanding phased implementation.

Cambodia supports the following e-Invoice formats: XML.

Cambodia uses the following e-Invoicing standards: N/A.

B2C e-Invoicing in Cambodia is voluntary since 2025-01-16. N/A