Key compliance facts
Standard
UBL XML
Authority
GDT — General Department of Taxation (with General Department of Digital Economy / GDDE)
Mandatory For
B2G (14+ central ministries) since 2025; large taxpayer B2B rollout expected 2026-27
Effective Date
May 12, 2025 (CamInvoice launched) · 2025 (B2G mandatory) · 2026-27 (B2B for large taxpayers)
About Cambodia E-Invoicing
Cambodia launched CamInvoice, its national e-invoicing platform, on 12 May 2025. It operates as a clearance system: invoices in UBL XML must be transmitted to the platform for real-time validation, after which a unique QR code confirms tax validity. The platform uniquely uses blockchain attestation (via CamDL) for secure storage and is operated by the General Department of Digital Economy (GDDE) of the Ministry of Economy and Finance, with tax administration by the General Department of Taxation (GDT). The mandate is phased: 2024 pilot; 2025 mandatory for B2G with 14+ central government ministries (including MEF, Ministry of Environment, Ministry of Commerce — Circular Nos. 003 and 012); 2026 expected mandatory rollout to sub-national government entities and large/high-risk private-sector taxpayers; 2027 expected extension to B2C. Validation includes XML structure, UBL field, GDT rules and e-KYB checks.
Implementation Phases
- ✓
Pilot phase
2024Soft launch and pilot with selected B2G suppliers.
- ◉
B2G mandatory
2025CamInvoice mandatory for 14+ central government ministries (Circulars 003 and 012); platform launched 12 May 2025.
- ○
Expected sub-national + large B2B
2026Mandatory rollout to sub-national government entities and large private-sector taxpayers.
- ○
Expected B2C
2027Mandate expected to extend to B2C transactions.
Key Compliance Facts
- Format: UBL XML
- Blockchain attestation via CamDL for secure storage
- Real-time validation with unique QR code on issuance
- Mandatory record retention: 10 years
- Operated by GDDE (platform) with GDT (tax administration)
- Penalties under Law on Taxation for non-compliance
Frequently Asked Questions
Is e-invoicing mandatory in Cambodia?
B2G (14+ central ministries) since 2025; large taxpayer B2B rollout expected 2026-27. Status: Phased Rollout.
Which authority regulates e-invoicing in Cambodia?
GDT — General Department of Taxation (with General Department of Digital Economy / GDDE)
What e-invoicing standard does Cambodia use?
UBL XML
What is the e-invoicing model in Cambodia?
Clearance via CamInvoice (blockchain-attested)
When did Cambodia e-invoicing take effect?
May 12, 2025 (CamInvoice launched) · 2025 (B2G mandatory) · 2026-27 (B2B for large taxpayers)