Cambodia
KHCambodia has launched CamInv under Ministry of Economy and Finance Prakas No. 075 of 22 January 2025, alongside the GDT's invoice and tax-return rules; the compulsory rollout scope still needs verification.
Guide reviewed .
Invoicing and electronic documents
CamInv (Cambodia E-Invoicing System)
National programme launched by MEF Prakas No. 075 MEF.Prk.ASD, separate from GDT E-Filing. The accessible legal archive identifies GDDE as its publication source.
National electronic invoices; technical specifications not verified here · Official source: Open Development Cambodia (non-government legal archive) · MEF Prakas No. 075, launch of CamInv, instrument metadata and source link
Invoice rules of the General Department of Taxation
Prakas No. 723 MEF.PrK on the procedures for the use of invoices, with GDT instructions on commercial invoices and VAT adjustments, governs how invoices are issued. They are not an electronic exchange system.
Invoices as prescribed by the prakas and instructions (Khmer texts) · Official source: GDT · prakas library, search for invoice rules
E-Filing
The GDT's online system for filing tax returns, introduced by a Ministry of Economy and Finance instruction of 27 February 2020 with new monthly return forms. It handles returns, not invoice exchange.
Online tax return forms · Official source: GDT · instruction library, search for electronic systems (Khmer)
Peppol
No Cambodian Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
CamInv is a national e-invoicing programme, separate from the GDT's online tax-return service. Its launch is recorded in MEF Prakas No. 075, catalogued by Open Development Cambodia. A search confined to the GDT library misses this GDDE programme.
Confirm the current mandatory phase, participating entities and onboarding rules with GDDE before implementation. The launch date alone does not establish a universal sending obligation, and invoice-content rules under the GDT prakas still need to be met.
Legal guide
CamInv · national programme
Launched; mandatory phase scope not verifiedOpen Development Cambodia records Prakas No. 075 as effective on 22 January 2025. This confirms the launch, not the compulsory population in later phases. The GDDE instruments could not be read directly; no universal B2B or B2G start date is asserted.
Official source: Open Development Cambodia (non-government legal archive) · MEF Prakas No. 075, launch of CamInv, instrument metadata and source linkB2B · B2G · B2C invoices
Underlying invoice rulesThe GDT library lists Prakas No. 723 MEF.PrK of 14 August 2019 on invoice procedures, Instruction No. 33304 GDT of 18 September 2023 on commercial invoices, and No. 1280 GDT of 24 January 2022 on VAT adjustments. These rules are separate from the CamInv launch instrument.
Official source: GDT · instruction library, search for invoice rulesTax returns
Electronic filing in useThe GDT provides online filing of tax returns through E-Filing. It is a return channel and does not carry invoices between businesses.
Official source: GDT · instruction library, search for electronic systems (Khmer)
Timeline
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Prakas on the procedures for the use of invoices
Prakas No. 723 MEF.PrK set the current invoicing procedures; the GDT lists it as valid.
Official source: GDT · prakas library, search for invoice rules -
E-Filing introduced
A Ministry of Economy and Finance instruction put the online filing system and new monthly return forms into use.
Official source: GDT · instruction library, search for electronic systems (Khmer) -
Commercial invoice instruction
Instruction No. 33304 GDT strengthened the procedures for using commercial invoices.
Official source: GDT · instruction library, search for invoice rules -
CamInv launched by Prakas No. 075
The MEF instrument launches the Cambodia E-Invoicing System. Its date is confirmed by the legal archive record; later compulsory phases require separate instruments.
Official source: Open Development Cambodia (non-government legal archive) · MEF Prakas No. 075, launch of CamInv, instrument metadata and source link
Peppol in Cambodia
- Directory participants
- 3
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 3 participants
- 3 participants
- ApplicationResponse1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.