Cambodia’s e-invoicing system Phase 1 Step 2

Cambodia’s e-invoicing system is being implemented in phases, with Phase 1 focusing on national budget units and their suppliers. Phase 1, Step 1 specifically involves the Ministry of Economy and Finance (MEF), the Ministry of Environment, and their respective suppliers. This phase, starting in 2025, mandates the use of electronic invoices for expense requests through procurement procedures. Phase 2 will expand the mandate to subnational government agencies and a defined set of businesses. 

Phase 1: National Budget Units and Suppliers (2025) 

• Scope in Step 1: MEF, Ministry of Environment, and their suppliers.
• Scope in Step 2: MAFF, MoC , MISTI, MoEYS, MPTC, MoCS and their suppliers.
• Focus: Expense requests through procurement procedures.
• Mandatory: Yes, for the specified entities.
• Voluntary: B2B e-invoicing is optional for private sector taxpayers during this phase.

Phase 2: Subnational and Businesses (2026) 

• Scope: Subnational government agencies and a defined set of businesses.
• Mandatory: Yes, for the specified entities.
• B2C: Not yet supported.

Key Aspects of the System:

• Centralized Platform: The Cambodia E-Invoicing System (CEIS) is a centralized platform for verifying, identifying, and exchanging e-invoices. 

Digital Format: Invoices must be exchanged in the UBL XML standard. Real-time Validation: The system validates invoice data in real-time, including XML structure, UBL fields, and GDT rules. Blockchain Integration: The system uses blockchain technology for secure storage and attestation of invoices. Notification System: Webhooks are used to notify senders and receivers about invoice status. 

More visit: https://e-invoice.gov.kh