Return to mapElectronic invoicing in Cambodia
Cambodia has launched a process to modernize its tax system through the implementation of mandatory electronic invoicing in the public sector. Since 2025, public entities at the national level are required to issue their invoices through the centralized CamInvoice system, managed by the General Department of Taxation (GDT). This model aims to improve tax transparency, reduce fraud, and digitize accounting operations across the country. While the system is still in the adaptation phase for many businesses, it marks a decisive step toward digital transformation in Cambodia’s tax environment.
Features of B2G Electronic Invoicing in Cambodia
The General Department of Taxation (GDT) is the authority responsible for tax administration in Cambodia. In the context of e-invoicing, its primary role is to regulate, oversee, and ensure taxpayer compliance with the new system. The GDT oversees establishing the regulatory framework, setting guidelines for phased adoption, and coordinating with both public and private sectors to ensure a smooth transition.
Meanwhile, the General Department of Digital Economy (GDDE) is responsible for the technical and technological aspects of the system. This includes the development, implementation, and maintenance of the CamInvoice platform, along with the digital infrastructure that supports the validation, authentication, and archiving of electronic invoices. The GDDE works closely with the GDT to ensure the system meets international standards for interoperability, security, and efficiency.
Cambodia follows a centralized validation model for electronic invoicing. All e-invoices must be submitted to the CamInvoice system and validated before they are considered legally valid.
Mandatory Use
The Ministry of Economy and Finance has established a three-phase implementation plan that will gradually increase requirements from now until 2027.
In 2024, the legal framework was finalized, and a pilot phase began with selected companies and public entities. In December, the initial soft launch of the CamInvoice system took place.
Phase 1: Initial Implementation (2025)
- Use of the system will be mandatory for national-level government entities (B2G model).
- For private-sector taxpayers (B2B model), use will be voluntary.
Phase 2: Expansion to Subnational Entities and Businesses (2026)
- The mandate will be extended to subnational government agencies.
- It will also become mandatory for a defined group of companies, selected based on criteria such as risk level, size, or economic sector.
Phase 3: Full Implementation (2027 onward)
- All government entities will be required to use electronic invoicing.
- The obligation will expand to a broader range of companies.
In the long term, authorities may also extend the mandate to B2C transactions (business to consumer).
Invoice Format
Invoices must be generated in UBL XML format and include the following mandatory fields:
- Seller and buyer details (name, address, tax ID)
- Invoice number, issue date, and due date
- Itemized list of goods and services with quantities and prices
- Applicable taxes, including VAT
- QR code validated by Cambodia’s electronic invoicing system
Electronic Signature
An electronic signature is not required for the electronic invoice to be considered valid.
Archiving
Invoices must be electronically archived for 10 years, or 3 years for small taxpayers, in accordance with current legislation.
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How Cambodia’s E-Invoicing System Works
CamInvoice is the official centralized platform for issuing, receiving, and validating electronic invoices in Cambodia. Its main function is to ensure authenticity, traceability, and real-time tax oversight, aligning with Cambodia’s goals of digitalization and fiscal transparency.
Before issuing electronic invoices, taxpayers must register as authorized issuers within Cambodia’s Electronic Invoicing System (CamInv). This process includes the validation of the issuer’s tax information and integration of their accounting or ERP systems with the platform.
Invoice Issuance Process Steps
Invoice Creation
Companies generate electronic invoices directly from their ERP or accounting systems, ensuring that:
- The required UBL XML format is used.
- All mandatory fields are included (issuer and buyer details, date, items/services, amounts, taxes, etc.).
Submission to CamInvoice
- Once generated, the invoice is electronically submitted to the CamInvoice platform.
- This step is mandatory for all invoices, regardless of the recipient type.
Automatic Validation
CamInvoice performs an automatic verification process to confirm:
- The technical and fiscal compliance of the document
- The authenticity of the data
- Adherence to current legal requirements
- If the invoice is valid, it is returned to the issuer along with an official QR code, certifying its acceptance by the tax system.
Delivery to the Buyer
- Registered buyers in CamInvoice: The invoice is delivered automatically via the system, with no additional steps required.
- Unregistered buyers: The issuer must send the invoice in PDF format, including the validated QR code, via email or another pre-agreed channel.
Invoice Archiving
The EDICOM platform offers electronic archiving solutions that allow companies to securely store their invoices in legally compliant, accessible environments, supporting future audits or tax inspections.
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