- The Cambodia Ministry of Economy and Finance issued Circular No. 012 on 14 July 2025.
- The circular provides guidance on electronic invoices under phases 1 and 2 of the E-invoicing System.
- Six ministries are now required to use electronic invoices.
- These ministries include Agriculture, Forestry and Fisheries; Commerce; Industry, Science, Technology and Innovation; Education, Youth and Sport; Post and Telecommunications; and Civil Service.
- Phase 1 (2024 to 2025) mandates e-invoicing for business-to-government transactions with central budget entities and the Ministry of Environment, with voluntary business-to-business implementation.
- Phase 2 (2025 to 2026) will expand mandatory business-to-government implementation to 12 more ministries and encourage voluntary business-to-business implementation.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
