E-invoicing in Cambodia
CamInvoice, Cambodia's national e-invoicing system: operated by GDDE/MEF, mandatory for B2G in phases, voluntary for B2B, with the official timeline.
- Duration
- Voluntary membership on request; B2G mandatory in phases since 2025
- Difficulty
- Moderate
- Reading
- 7 min
TL;DR
- Cambodia is rolling out a national e-invoicing system branded CamInvoice (abbreviated CamInv), operated by the General Department of Digital Economy (GDDE) of the MEF. Official portal: e-invoice.gov.kh.
- Officially launched by Prakas No. 075 MEF of 22 January 2025 (after a soft launch in December 2024). It is mandatory for B2G transactions (business → government) in successive phases, and voluntary for B2B so far.
- For an expat business owner: no immediate obligation unless you invoice the state, but a B2B extension is announced for later phases. Membership is voluntary and free on request from the GDDE.
What a CamInv e-invoice is
Per Prakas No. 075 MEF, the Cambodia E-Invoicing System (CamInv) is a national IT system for exchanging invoices in electronic form between sellers/providers and buyers/recipients, with identification and verification of invoices, without printing on paper.
In practice:
- The invoice is structured data (XML, UBL standard) transmitted via the state’s central platform, not just a PDF emailed across.
- The platform ensures authenticity, traceability and real-time validation of the data (useful for the GDT on the VAT side).
- It is a clearance model (centralised validation): the invoice goes through the public system before or during transmission to the recipient.
Official status: what is confirmed
| Instrument | Date | Scope |
|---|---|---|
| CamInv soft launch | December 2024 | Initial launch + voluntary B2G registration |
| Prakas No. 075 MEF | 22 January 2025 | Official launch of CamInv as the national platform |
| Circular No. 003 MEF | January 2025 | Phase 1, Step 1 — B2G mandatory for the MEF and the Ministry of Environment (and their suppliers) |
| Circular No. 012 MEF | 14 July 2025 | Phase 1, Step 2 — extension to 6 more ministries |
Through 2025 the mandatory B2G scope was extended step by step to a growing number of ministries (around 14 ministries announced by year-end per MEF tracking). The operator remains the GDDE of the MEF (official contact: [email protected]).
Official status: what is planned (no firm date)
- Mandatory B2B: an extension of the obligation to business-to-business transactions is announced for later phases (commonly cited for 2026, starting with a defined group of taxpayers — typically large taxpayers or specific sectors). No general mandate date has been officially published as of this guide’s review date.
- Sub-national public sector: extension of mandatory B2G to sub-national administrations (provinces, communes) is planned for later phases.
- B2C (invoices to individuals): currently out of scope, integration anticipated later.
Benefits for a business
Per the official CamInv portal, the system aims notably to:
- Cut costs of invoice processing (the GDDE communicates savings of up to ~90% of processing cost).
- Automate flows through integration with your accounting / ERP software.
- Simplify compliance and VAT audits thanks to digital record-keeping.
- Enable real-time validation of VAT data on the authority’s side.
How to register (voluntary membership)
Membership is open on request to legally registered private entities in Cambodia (companies, enterprises, NGOs). Steps published by the GDDE:
- Prepare your file: registered entity, tax ID (TIN), information to be validated.
- Complete the membership form and submit it to the Cambodia E-Invoicing team (via the portal e-invoice.gov.kh).
- Await the formal response from the GDDE.
- Confirmation meeting with the CamInv team.
- Register as an authorized issuer: validation of the issuer’s tax information + integration of your accounting / ERP software with the platform.
- Manage issuing and receiving invoices via the member area: portal.e-invoice.gov.kh.
Official GDDE contact: +855 81 881 611 — [email protected].
How it fits your other obligations
E-invoicing does not replace your tax filings — it adds to the filing landscape managed under your company TIN:
- VAT: 10% on taxable sales — see the VAT guide. CamInv eases VAT data checks, but the monthly return is still due to the GDT.
- GDT filings: see the GDT filings guide.
- Bookkeeping: your accounts (CIFRS) remain mandatory — see the bookkeeping guide.
- Patent tax: the separate annual business tax — see the patent tax guide.
Common pitfalls
FAQ
Do I have to use CamInvoice today?
It depends. It is mandatory if you supply one of the ministries covered by the B2G phases in force (MEF, Environment, then the ministries added in 2025). Otherwise membership is voluntary so far. Mandatory B2B is announced but not firmly dated.
Does e-invoicing replace my VAT return?
No. CamInv feeds the data checks but does not remove your obligations: the monthly VAT return is still due to the GDT, as are your other filings.
What is the technical format of an e-invoice?
Structured XML data in the UBL standard, transmitted via the national platform (a centralised-validation “clearance” model), not a plain PDF file.
How much does CamInv membership cost?
Membership is open on request to registered entities and presented as free by the GDDE. The real cost to a business is mainly the integration of its accounting / ERP software, to be priced with its provider.
Where can I find the official list of texts (Prakas and circulars)?
On the Laws & Regulations page of the official portal: e-invoice.gov.kh/laws-regulations. It hosts Prakas No. 075 (22 January 2025) and the extension circulars (No. 003 of January 2025, No. 012 of 14 July 2025).
Sources (5)
Every fact in this guide comes from official documents or government sites. An access date is recorded for each source.