Cambodia's General Department of Taxation (GDT) has tightened invoice enforcement considerably since 2022. The change most businesses notice is not a new rule but a new strictness: an invoice missing a required field is now routinely rejected at audit, and the buyer loses the input VAT credit they thought they had.
That makes invoice completeness a commercial issue rather than a clerical one. A client whose credit is disallowed because of your paperwork will remember it.
VAT in Cambodia
The standard VAT rate is 10%, applied to most supplies of goods and services. Exports are zero-rated, which means you charge 0% but can still reclaim the VAT you paid on inputs — a genuine benefit, and different from an exemption.
Registration becomes compulsory once annual turnover passes KHR 125 million (roughly USD 31,000). Below that you may register voluntarily, and many businesses do, because unregistered suppliers cannot issue a document their VAT-registered customers can claim against.
Who may issue a tax invoice
Only a VAT-registered business. If you are not registered, what you issue is a commercial invoice: a valid request for payment, but not a document that supports an input credit.
This matters when you pitch to larger clients. A registered buyer comparing two quotes will treat an unregistered supplier's price as effectively 10% higher, because they cannot recover anything.
What a Cambodian tax invoice must contain
Every field below needs to be present and correct. Incomplete invoices are exactly what the GDT has been disallowing.
1. Your details and TIN
Your registered business name, address, and Tax Identification Number issued by the GDT. The name must match your registration, not a trading name.
2. The buyer's details
Name and address. For a VAT-registered buyer, their TIN as well — without it they cannot claim the credit.
3. A sequential invoice number
Numbering must run in sequence without gaps. A gap invites the question of what was issued and then removed.
4. Date of issue
The date the invoice is issued.
5. Description, quantity and unit price
Enough detail to identify what was supplied. "Consulting services" alone is thin; "Consulting services, March 2026, 12 days" is defensible.
6. The taxable value before VAT
The net amount, before tax is added.
7. The VAT amount, shown separately
Stated as its own line, not folded into the total. This is the figure the buyer claims.
8. The total payable including VAT
Every VAT invoice must show the total inclusive of tax.
Monthly filing
VAT returns are filed monthly, due by the 20th of the following month. This is a faster cycle than the quarterly or annual returns common elsewhere, and late filing attracts penalties and interest.
Practically, it means your invoicing needs to be current rather than caught up at quarter end. An invoice issued in March belongs in the March return.
E-invoicing
The GDT began rolling out e-invoicing in 2023, and the scope has widened since. If you are, or expect to become, a larger taxpayer, check your current obligation directly with the GDT rather than assuming paper or PDF remains acceptable indefinitely — this is the area most likely to have changed since this guide was written.
Currency
Cambodia operates a dual-currency economy: the riel (KHR) and the US dollar are both in everyday use, and many businesses quote and invoice in USD.
Invoicing in dollars is normal and accepted. Be consistent within a document, state the currency explicitly, and keep in mind that your VAT return figures are reported to the GDT in riel.
If you are a foreign business invoicing a Cambodian client
Two things to check before you send anything.
Withholding tax. Cambodian payers withhold tax on many payments to non-resident suppliers. You may receive less than the invoice total, with the difference remitted to the GDT on your behalf. Ask the client what rate applies to your service and whether a double-taxation agreement reduces it.
Their credit position. A foreign invoice without Cambodian VAT does not give the client an input credit. That is normal, but it changes how they compare your price to a local supplier's.
Practical checklist
Before sending a Cambodian tax invoice:
- The words identifying it as a tax invoice
- Your business name, address and TIN
- The buyer's name, address, and TIN if they are registered
- A sequential invoice number with no gaps
- Date of issue
- Clear description, quantity and unit price
- Taxable value before VAT
- VAT at 10%, on its own line
- Total payable including VAT
- Currency stated explicitly
Every one of those. The point of the GDT's post-2022 enforcement is that "nearly complete" is treated as incomplete.
Sources and currency of this guide
Figures here were checked against the General Department of Taxation in August 2026. Rates, thresholds and e-invoicing scope change, and the e-invoicing rollout in particular is still moving. This is general information, not tax advice — confirm anything affecting your business with the GDT or a Cambodian tax practitioner.
FAQ
What is the VAT rate in Cambodia?
10% on most goods and services. Exports are zero-rated, so you charge 0% but can still recover input VAT.
When do I have to register for VAT in Cambodia?
Registration is compulsory above KHR 125 million in annual turnover, roughly USD 31,000. Voluntary registration below that is common, because unregistered suppliers cannot issue an invoice their registered customers can claim against.
Can I invoice in US dollars in Cambodia?
Yes. The riel and the dollar are both in general use and USD invoicing is standard practice. State the currency clearly on the document, and remember VAT is reported to the GDT in riel.
Why was my client's VAT credit rejected?
Almost always a missing or incorrect field — most often the buyer's TIN, a non-sequential invoice number, or VAT not shown as a separate line. The GDT has disallowed claims on incomplete invoices much more consistently since 2022.
When are Cambodian VAT returns due?
Monthly, by the 20th of the following month.
Does Cambodia require e-invoicing?
The GDT started rolling e-invoicing out in 2023 and scope has expanded since. Whether it applies to you depends on your taxpayer classification, so check your current obligation with the GDT directly.