- Expansion of E-Invoicing: The Cambodia Ministry of Economy and Finance (MEF) has mandated the use of electronic invoices for six additional ministries as per Circular No. 012 issued on July 14, 2025.
- Included Ministries: The new ministries affected by this requirement are the Ministry of Agriculture, Forestry & Fisheries, Ministry of Commerce, Ministry of Industry, Science, Technology & Innovation, Ministry of Education, Youth & Sport, Ministry of Post and Telecommunications, and Ministry of Civil Service.
- Phased Implementation Plan: This expansion follows a phased approach, with Phase 1 (2024-2025) focusing on B2G transactions for certain ministries, and Phase 2 (2025-2026) set to include 12 more ministries while promoting voluntary e-invoicing for B2B transactions.
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- 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
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
