Regulatory updates - Cambodia

As a centralized platform, the General Department of Digital Economy is actively and openly inviting taxpayers to begin using the e-invoicing system for B2G transactions.

The larger initiative includes expanding the mandatory use of the e-invoicing system, digitalizing business processes, and addressing the risk once associated with manual processes, which include errors and fraud/tax evasion.

The system's design principles include interoperability, adhering to formats such as Peppol BIS, compatibility with existing systems and various ERPs, proof of issuance leveraging blockchain technology for integrity and security, and more.

Taxpayers can now register and find additional information on the dedicated e-invoice page.