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Cambodia: Invoice rules concerning format, issuance, language, invoice number, VAT credit

Cambodia: Invoice rules concerning format, issuance

The General Department of Taxation issued Notification No. 3218 GDT (6 February 2020) regarding implementation of 2019 guidance from the Ministry of the Economy and Finance.


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The 2019 guidance—Prakas No. 723 Prk (14 August 2019)—concerned rules for use of invoices for self-assessment regime taxpayers (i.e., registered taxpayers).

The invoice-related rules provided by Notification No. 3218 GDT address the invoice format, issuance, and language, invoice number, exchange rate, value added tax (VAT) credit, and penalty provisions.

Read a February 2020 report [PDF 123 KB] prepared by the KPMG member firm in Cambodia

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