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ឯកសារយោងគណនេយ្យកម្ពុជា
Compliance · 5 នាទី

Issuing VAT Invoices in Foreign Currency in Cambodia

You may invoice in USD, but VAT-compliant invoices have specific rules. Here is what to include.

ដោយ Editorial Team · May 8, 2026

What must appear

Even when issued in USD, a VAT invoice in Cambodia must show the KHR equivalent of the VAT amount, the exchange rate used, and a unique invoice number in sequence. The customer's tax identification number is mandatory for B2B sales.

Choosing the rate

Use the MEF rate of the invoice issue date. If you issue many invoices a day, the daily average rate is acceptable provided the policy is applied consistently.

Credit notes

When issuing a credit note, apply the rate of the original invoice for the reversal, not the rate on the credit note date. This keeps the net VAT recorded against the original transaction.

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