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Cambodia

Cambodia e-Invoicing

Updated 30 September 2025

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

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Standards:

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Supported Formats:

XML

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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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