The short version
CamInvoice is the General Department of Taxation's centralised e-invoicing system. An invoice issued through it is a structured UBL XML document that the GDT platform validates. It is legally valid only once it has been cleared there. A PDF — however correct it is — is not a CamInvoice e-invoice, and producing one does not put you inside the system.
If you have heard "e-invoicing becomes mandatory in 2026" and are not sure whether it applies to you: it applies to selected taxpayers, chosen on risk, size and sector. It is not yet a universal B2B mandate, and the phase-in continues into 2027 and beyond.
The timeline
- December 2024 — soft launch. The legal framework and the pilot were completed.
- 2025 — business-to-government invoicing became mandatory for national government entities. Business-to-business e-invoicing remained voluntary.
- 2026 — B2G extends to sub-national agencies, and B2B clearance becomes mandatory for selected taxpayers. Selection is risk-, size- and sector-based.
- 2027 and beyond — all government entities, a broader company mandate, and business-to-consumer e-invoicing is possible later.
The practical consequence for most businesses in 2026 is: find out whether you have been selected. If you have not, your obligation is unchanged. If you have, you need a CamInvoice-capable channel.
What a CamInvoice e-invoice actually is
- Format: UBL XML — a structured data document, not a layout.
- Model: centralised clearance. The document is submitted and validated by the GDT platform. Until it is cleared, it is not a legally valid e-invoice.
- Mandatory elements include a QR code.
- Electronic signature is not required. Clearance is what makes it valid, not a signature.
- Archiving: 10 years for medium and large taxpayers, 3 years for small taxpayers.
Because the model is clearance-based, the question is not "does my invoice look right" but "has the platform accepted this document". That is a different kind of obligation from anything a PDF workflow can satisfy.
How you register
Registration goes through the Cambodia E-Invoice Portal, using CamDigiKey for identity, or with operator assistance in Phnom Penh. The portal is at e-invoice.gov.kh — it is the authoritative source for whether your business is in scope and what the current requirements are.
What does *not* change in 2026
This is the part that is usually left out, and it matters:
1. You still issue ordinary documents. Most invoices in Cambodia are still issued outside CamInvoice — a PDF, a printed form, a receipt. The underlying document rules are unchanged: Prakas 723 (14 August 2019) and Instruction 3033 / Notification 3218 (6 February 2020) still govern which invoice type you may issue, what fields it carries, and how Khmer and any foreign language are arranged on it. Notification 4908 (18 March 2019) still requires the riel total from registered self-assessment taxpayers.
2. The two invoice types are unchanged. Tax invoice and commercial invoice, with the buyer TIN and tax-itemisation differences between them — all still as before.
3. CamInvoice is not a replacement for your invoice process. It is an additional channel with its own format, submission and clearance obligations.
4. A CamInvoice e-invoice still has to be a correct document. Being cleared does not make the underlying commercial content correct. If the invoice type is wrong, or the tax is wrong, clearance does not fix it.
An honest note about this site's tools
The Cambodia Invoice Generator, the quote generator and the receipt generator on this site produce PDF documents. They are not a CamInvoice channel:
- they do not register you with CamInvoice;
- they do not submit anything to the GDT;
- they do not produce UBL XML;
- nothing they generate has been cleared by anyone.
They exist to make the everyday document correct — the right variant for your taxpayer class and customer, Khmer above English per label, VAT at 10% and the other taxes where they actually apply, and the riel total stamped at the National Bank of Cambodia daily rate. That is a real and separate job from e-invoicing, and it will still be a real job in 2027.
If you need CamInvoice connectivity, that is a different product and a different conversation — start at the Cambodia E-Invoice Portal, and talk to a tax adviser about your selection status. If you need a correct invoice PDF today, that is what this site's tool is for.
Frequently asked
Is CamInvoice mandatory for all businesses in 2026? No. B2B clearance becomes mandatory for selected taxpayers in 2026, chosen on risk, size and sector. B2G is mandatory for government entities' suppliers on the published timetable.
Does my PDF invoice comply with CamInvoice? No. A PDF is not a UBL XML document and has not been cleared. It may still be a perfectly valid ordinary invoice.
Do I need an electronic signature? No. CamInvoice uses a clearance model, not a signature requirement.
Can I be selected later? Yes — the mandate broadens over time, and B2C e-invoicing is possible in a later phase. Check your status periodically rather than assuming 2026 settles it.
What happens if I am selected and do nothing? The ordinary penalties framework applies — the same Prakas 723 framework that governs invoices generally, under which non-compliance draws additional tax, interest and penalties, with fines up to KHR 10,000,000 for false or missing invoices. Do not treat a selection notice as optional.
Sources
- Cambodia E-Invoice Portal — Businesses: https://e-invoice.gov.kh/businesses
- EDICOM — Electronic Invoicing in Cambodia (phases, UBL XML, clearance model, archiving): https://edicomgroup.com/electronic-invoicing/cambodia
- Prakas No. 723 MEF.Prk (14 August 2019, effective 1 January 2020) and GDT Instruction 3033 / Notification 3218 (6 February 2020)
- Notification 4908 GDT (18 March 2019) — use of Khmer riel in tax invoices
This article explains the framework as published; it is not tax advice, and the GDT's own portal is the authoritative source for your obligations.