E-invoicing in Cambodia: Centralized Clearance Model
The Cambodian government has launched its new e-invoicing system, an initiative that marks a significant step toward modernizing and digitizing the country's accounting and commercial processes. This transformation aims to reduce the use of paper, improve tax administration efficiency, and strengthen fiscal transparency.
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E-invoicing model in Cambodia
The system follows a centralized clearance model, meaning all electronic invoices must be validated and approved by the tax authority before being considered valid. This not only ensures the authenticity and traceability of invoices but also enables real-time tax oversight by the government.
At the heart of the system is the Cambodia E-Invoicing System (CamInvoice). This official portal serves as the entry and exit point for all e-invoices issued in the country. Through CamInvoice, companies can send and receive invoices, check transaction history, and meet their tax obligations in an automated way.
There are two possible scenarios for invoice transmission:
- If the buyer is registered with CamInvoice: The invoice is delivered automatically through the platform. This ensures the document reaches the recipient immediately, securely, and with official backing.
- If the buyer is not registered: The issuer is responsible for delivering the invoice by alternative means (email, print, etc.). However, submission to the government platform remains mandatory for validation and tax registration.
This new system not only simplifies administrative processes for businesses but also reinforces the fight against tax evasion and supports a stronger, more transparent digital economy.
Implementation Timeline
Throughout 2024, the Cambodian government prepared the legislative framework and launched a pilot project for the B2G sector. The system had a soft launch on December 12, 2024.
Starting 2025
- B2G: E-invoicing becomes mandatory for national-level government entities.
- B2B: E-invoicing remains voluntary.
Starting 2026
- B2G: E-invoicing becomes mandatory for subnational government entities.
- B2B: E-invoicing becomes mandatory for a defined group of taxpayers.
Starting 2027
- B2G: Mandatory for all government entities.
- B2B: Mandatory for an expanded group of taxpayers.
In the long term, the model is also expected to extend to the B2C sector.
Types of electronic documents
The e-invoicing system applies to two types of invoices: tax invoices and commercial invoices, as well as credit and debit notes. All documents must be exchanged in UBL XML format.
Tax invoices must include some of the following fields:
- Company name, address, contact number, and seller’s ID (TIN)
- Invoice number, issue date, and expiration date
- Buyer’s name, address, and TIN
- List of goods and services (quantity and price)
- Total price per item - excluding taxes
- Other applicable taxes (certain goods/services may be subject to special taxes, public lighting tax, and/or lodging tax), and VAT.
- QR code verified by the Cambodia E-invoice System.
Commercial invoices include information such as:
- Company name, address, contact number.
- Seller’s TIN, invoice number, issue date, and expiration date
- Buyer’s name, address, and contact number.
- List of goods and services (quantity and price).
- Price per item including VAT
- QR code verified by the Cambodia E-invoicing System.
Key Benefits
- Cost Reduction: Estimated up to 90% savings in invoice processing costs
- Simple integration: Compatible with existing ERP systems to automate workflows.
- Improved Tax Compliance: Real-time validation of tax data enhances compliance.
- Digital Access: Invoices can be managed from anywhere with an internet access.
EDICOM’s Solution for E-invoicing in Cambodia
EDICOM’s global e-invoicing platform is fully equipped to meet the technical requirements of Cambodia’s model.
The platform integrates with enterprise resource planning (ERP) systems and converts the received data into the structured format required by the national platform.
EDICOM’s solution can connect via API to the CamInvoice government portal for both issuing and receiving electronic invoices.
If the issuer is responsible for delivering the invoice to the recipient, EDICOM offers automated solutions for electronic delivery—both in structured digital formats and as PDFs with the mandatory QR code.
To complete the offering, EDICOM can archive electronic documents for the legally required time period in Cambodia of 10 years (3 years for small-sized taxpayers). EDICOMLta applies identification mechanisms, digitally signs, and provides chronological validation by which guaranteeing its integrity and authenticity throughout time.
