Cambodia: Mandatory e-invoicing expanded to six additional ministries
Circular No. 012 issued in July 2025
The Ministry of Economy and Finance (MEF) issued Circular No. 012 in July 2025 to extend mandatory electronic invoicing (e-invoicing) for business-to-government (B2G) transactions to six additional ministries, and to continue to encourage voluntary business-to-business (B2B) adoption of e-invoicing.
This is the second phase of implementation of mandatory e-invoicing in Cambodia. The MEF launched the e-invoicing system in December 2024, and the first phase was initiated under Circular No. 003 in January 2025, which mandated e-invoicing for B2G transactions to two ministries with central state budget, and also encouraged voluntary B2B adoption.
For more information, contact a KPMG tax professional in Cambodia:
Socheata Nguon | nsocheata@kpmg.co.kh
Richard Joseph Nuttall | richardjosephnuttall@kpmg.co.kh