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Cambodia Expands Mandatory E-Invoicing to Six More Ministries Under Circular No. 012

  • Cambodia’s Ministry of Economy and Finance issued Circular No. 012 in July 2025.
  • Mandatory e-invoicing for B2G transactions is expanded to six additional ministries.
  • Voluntary B2B e-invoicing adoption continues to be encouraged.
  • This is the second phase, following the initial launch in December 2024 and first phase in January 2025, which covered two ministries.

Source: kpmg.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.



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