About this tool
The Cambodia Invoice Generator produces a correctly shaped, Khmer-first invoice PDF for businesses operating under Cambodian tax rules — free, with no account and nothing to install. Cambodia has two invoice types, not one: the tax invoice (វិក្កយបត្រអាករ) that medium and large taxpayers issue to registered taxpayers, and the commercial invoice (វិក្កយបត្រធម្មតា) that small taxpayers issue to everyone and larger taxpayers issue to end users. Tell the tool your taxpayer profile and who the customer is, and it selects the correct instrument under the Prakas 723 matrix — warning, never blocking, if you override it. Every document renders Khmer above English, per label, the way the rules for use require. If you invoice in dollars, the payable total also appears in riel at the National Bank of Cambodia daily rate, with the rate and its bulletin date stamped on the document. VAT, public lighting tax, and accommodation tax come from one audited rate table and are applied only where they actually apply. Add your bank details and a KHQR pay block so customers can settle by Bakong scan, and watch the finished document build itself in the preview as you type. Your draft lives in your browser; nothing is uploaded until the moment you download.
How it works
Choose your taxpayer profile (small, medium, or large) and the customer type (registered taxpayer or end user) — the tool picks the tax-invoice or commercial-invoice variant and shows only the fields that variant requires, so a commercial invoice never asks for a buyer TIN and a tax invoice always itemises each tax. Enter the issuer block (legal name in English and Khmer, TIN, optional logo), the customer, and the line items with quantities and unit prices. VAT at 10% is computed on the correct base; public lighting tax and accommodation tax sit behind their own controls because they only apply to specific sectors. Discounts and payer-side withholding are handled, and a USD document carries an official KHR grand total resolved from the National Bank of Cambodia daily bulletin. The preview updates live in your browser as you type. Download is the only moment your document leaves the device: the contents are sent once to our render service, which turns them into a PDF and keeps nothing — no copy, no storage, no invoice content in logs.
Use cases
- A small taxpayer issuing commercial invoices to walk-in customers
- A service business issuing a tax invoice to a VAT-registered client
- A freelancer invoicing in USD who needs the riel total on the document
- A business billing a client who will withhold tax on the service payment
- A trading company that wants bank details and a KHQR pay block on the invoice
- Anyone replacing a paid static-template PDF they currently fill in by hand
Frequently asked questions
What is the difference between a tax invoice and a commercial invoice, and which do I issue?
Under Prakas 723 and Instruction 3033, a tax invoice is what medium and large (self-assessment) taxpayers issue to registered taxpayers — it itemises each tax on its own line and carries the buyer TIN. A commercial invoice is what small taxpayers issue to everyone, and what larger taxpayers issue to end users — its total is tax-inclusive and no buyer TIN is required. The tool asks for your taxpayer profile and the customer type, selects the right one, and shows a non-blocking warning if you choose differently.
Must my invoice be in Khmer?
Yes. The rules for use require Khmer, and any foreign language on the document must appear below the Khmer — not beside it and not instead of it. That is why the bilingual mode renders every label Khmer-first with English underneath, rather than offering a language toggle.
Do I have to show the total in riel if I invoice in dollars?
Yes. Notification 4908 GDT (18 March 2019) requires registered self-assessment taxpayers to show the total amount payable, including VAT, in KHR — line amounts may stay in dollars. The conversion may use the GDT monthly rate for the previous month or a market rate not lower than the NBC daily rate. This tool resolves the National Bank of Cambodia daily bulletin at render time and stamps the rate and its date on the document.
Is this a CamInvoice e-invoice?
No. CamInvoice is the General Department of Taxation’s cleared e-invoicing system: an e-invoice is only legally valid once the CamInvoice platform validates its UBL XML, and B2B clearance becomes mandatory for selected taxpayers from 2026. This tool produces a PDF document, not a cleared e-invoice — it does not register you with CamInvoice and is not a submission channel.
Does the tool track my invoice numbers?
No. The tool is stateless: it keeps no counter, no customer list and no record of issued documents. Sequential numbering, the annual restart of VAT-invoice sequences, and separate sequences per branch are yours to maintain — the invoice-number field is simply text you fill in each time.
What happens to my data when I download?
Everything you type stays in your browser while you fill the form and preview the document. When you click Download, the document's contents are sent once to our render service, which turns them into a PDF and sends it back. We do not save the document, we do not keep a copy, and the contents are not written to our logs. Nothing is stored after the PDF is returned.
Which taxes can it put on the invoice?
VAT at the standard 10%. Two further taxes sit behind their own controls because they apply to specific sectors, not to most issuers: Public Lighting Tax at 5% for manufacturers and importers of alcohol and tobacco (Prakas 168, 20 March 2024 — raised from 3%), and Accommodation Tax at 2% for accommodation services (Prakas 173, 20 March 2024). Withholding tax — for example 15% on services to resident individuals or 14% on payments to non-residents — is shown on the document as payer-side information, not subtracted from your total.
Can I put my logo and a KHQR on it?
Yes. The issuer block accepts a logo (PNG, JPEG, GIF or WebP up to 140 KB — SVG and HTML are rejected because they can carry scripts). The payment block takes your bank details and can carry a KHQR code generated from your own Bakong merchant details, or one you paste in from your bank — the tool decodes it and shows you what it contains before it goes on the document.
Is this legal or tax advice?
No. Every rate and rule in the tool is cited to its instrument and date in the data-and-accuracy section, but a wrongly issued invoice carries real penalties under Cambodian law — including fines of up to KHR 10,000,000. Confirm your taxpayer classification and obligations with your accountant or the GDT before issuing.
How is this different from khmerinvoice.com?
khmerinvoice.com is a paid invoicing application: accounts, recurring invoicing, numbering sequences and VAT returns. This is a free, anonymous, single-document generator — no account, no storage. If you need ongoing invoicing with numbering and GDT reporting rather than one document at a time, that is the right product; if you need one correct invoice now, this is.
Data and accuracy
Statutory content is cited to its instruments: the two-document matrix, Khmer-first layout and field rules from Prakas No. 723 MEF.Prk (14 August 2019) and GDT Instruction 3033 / Notification 3218 (6 February 2020); the KHR payable-total rule from Notification 4908 GDT (18 March 2019); Public Lighting Tax at 5% and Accommodation Tax at 2% from Prakas 168 and Prakas 173 (20 March 2024); taxpayer classes from Prakas 009 (12 January 2021). The USD→KHR conversion uses the National Bank of Cambodia daily bulletin, resolved by the server at render time so the printed rate is authoritative.
Sources
- NBC daily exchange rate bulletin — National Bank of Cambodia
- Rules for Use of Invoice — Prakas 723 / Instruction 3033 / Notification 3218 — KPMG Cambodia
- Use of Khmer Riel in Tax Invoices (Notification 4908) — DFDL
- Revision of Taxpayer Classification (Prakas 009) — DFDL
- Key Changes to Signboard, Rental, Accommodation and Public Lighting Taxes (Prakas 168 + 173) — VDB Loi
- Cambodia E-Invoice Portal — Businesses — General Department of Taxation
Content last reviewed 16 September 2026