Cambodia Expands Mandatory Use of E-Invoicing System Across Six Ministries in Push for Fiscal Transparency

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Cambodia Expands Mandatory Use of E-Invoicing System Across Six Ministries in Push for Fiscal Transparency
Cambodia Expands Mandatory Use of E-Invoicing System Across Six Ministries in Push for Fiscal Transparency./Photo: MEF

The Ministry of Economy and Finance (MEF) on July 14, 2025, issued a circular mandating the use of electronic invoices under the Cambodian Electronic Invoicing System (CEIS) as part of Phase 1, Step 2 of the country’s digital transformation in public finance. 

The move aligns with the government’s broader digital agenda under the Pentagonal Strategy, the Cambodian Digital Economy and Society Policy Framework 2021–2035, and Phase 4 of the Public Financial Management Reform Program.

The circular mandates that all invoiced transactions related to public procurement between companies or suppliers and six key ministries must now be recorded through the CEIS platform. The six key ministries are:

  1. Ministry of Agriculture, Forestry and Fisheries
  2. Ministry of Commerce
  3. Ministry of Industry, Science, Technology and Innovation
  4. Ministry of Education, Youth and Sports
  5. Ministry of Posts and Telecommunications
  6. Ministry of Civil Service

Launched in January 2025, the CEIS is a centralised digital platform that verifies, identifies, and facilitates the exchange of electronic invoices without the need for physical copies. The system is designed to increase transparency, promote accountability, and enhance fiscal compliance across government transactions.

According to the MEF, central budget units within the six aforementioned ministries are now required to accept only electronic invoices for payment processing under public procurement procedures. Each unit must also designate a representative to manage its account on the CEIS portal.

Companies or suppliers that wish to issue invoices to these ministries must register as members of the system and generate e-invoices either through the CEIS portal or through a recognised and integrated IT system.

Budget units may continue using e-invoices for payment under current procedures while integration with the national public financial management system is finalised. The General Department of Digital Economy (GDDE) will serve as the system operator of the e-invoicing platform, while the General Department of Budget and the General Department of National Treasury will oversee implementation and compliance. 

Invoices not processed through CEIS during the interim period may be accepted with official justification certified by each ministry, however, they also reserve the right to reject payment requests in the event that an invoice cannot be verified through CEIS.

The circular stated that this move aims to improve fiscal transparency, support sustainable development goals, and strengthen the Kingdom’s readiness for ASEAN digital economy integration. 

All relevant ministries and stakeholders are instructed to implement the directive with immediate effect.