Cambodia: Mandatory e-invoicing expanded to six additional ministries

Circular No. 012 issued in July 2025

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november 10, 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

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