PHNOM PENH: The Royal Government of Cambodia, through the Ministry of Economy and Finance, has mandated that the budgetary units of six additional ministries will now employ electronic invoices (e-invoices) for public procurement expense payments. Suppliers issuing invoices to these ministries must also issue e-invoices.
This directive is part of the second step of Phase 1 of Cambodia's Electronic Invoice System, as detailed in an official notice signed by finance minister Aun Pornmoniroth on July 14.
According to the notice, the policy aligns with phase one of the seventh-mandate government’s Pentagonal Strategy, Cambodia’s Digital Economic and Social Policy Framework 2021–2035 and the Joint Action Plan of the Public Financial Management Reform Program (Phase 4).
The finance ministry completed the development of the Cambodia e-Invoice System, which officially launched on January 22, 2025, with the first phase implemented within the finance ministry and the Ministry of Environment.
To promote the adoption of e-invoices, the programme was expanded to the Ministry of Agriculture, Forestry, and Fisheries, Ministry of Commerce, Ministry of Industry Science Technology and Innovation, Ministry of Education Youth and Sport, Ministry of Posts and Telecommunications, and Ministry of Civil Service, as of July 14.
The Cambodia e-Invoice System is a government-managed IT platform for exchanging invoices electronically between sellers, service providers and service recipients. It authenticates and validates e-invoices officially, eliminating the need for printed copies.
The system aims to Improve transparency and accountability in public financial management, support Phase 4 of the government's public financial reform programme, enhance tax compliance, promote sustainable development and prepare Cambodia for Asean digital economic integration.
The MEF has issued several key implementation guidelines. The ministries may only accept e-invoices for public procurement-related expense payments. These must be sent electronically, validated and registered through the Cambodia e-Invoice System. They must notify suppliers to register and become members of the e-Invoice System if they have not already done so.
The General Department of Digital Economy will operate the system, while the General Department of Budget and General Department of National Treasury will support implementation by verifying and integrating e-invoices into public financial management workflows.
Chhin Ken, president of the Cambodia Digital Tech Association, told The Post on Tuesday (July 15) how e-invoicing is gaining global momentum, and noted that Cambodia is catching up.
The system improves data tracking, streamlines financial workflows and enables both government and private sector institutions to better manage revenue and expenditure.
“This is a positive and modern reform. It helps business owners reduce paperwork and lets the government instantly access invoice data by entering codes into the system — a secure and efficient process that prevents fraud,” he said.
He also encouraged business owners to embrace the change.
“As someone in the tech sector, I strongly encourage businesses to follow this directive. It will improve productivity, enhance operational efficiency and reduce issues faced by ministries, institutions, and companies alike,” he added. - The Phnom Penh Post/ANN
