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.
How to Verify the MEF Rate for Your Filing
Whether you are posting a USD invoice, computing month-end FX revaluation, or preparing a customs declaration, the rule is the same: anchor your figure to the official MEF daily bulletin for the relevant valuation date. Use today's official MEF rate from the Cambodia Exchange dashboard for live work, or pick any past date to retrieve the exact rate that applied on that day. Archive the rate evidence (a screenshot or API response) alongside the supporting document — GDT auditors increasingly request the source for every FX translation.
For the full data-handling disclosure — including caching, timezone normalization to Indochina Time, and how weekend/holiday fallbacks work — see our data methodology. For binding tax or customs positions, cross-check against the MEF bulletin directly and consult a licensed Cambodian tax advisor.
Frequently Asked Questions
- Can I issue a VAT invoice in USD in Cambodia?
- Yes, VAT invoices in foreign currency are common practice. The invoice should show the foreign-currency amount, the KHR equivalent translated at the MEF rate of the invoice date, and the VAT amount in KHR.
- Which date's rate applies — invoice date or payment date?
- The invoice date. Subsequent FX movement between invoice date and payment date is handled separately as a realised FX gain or loss in your accounts.
- Do I need to keep the rate evidence with the invoice?
- Yes. Archive the MEF rate used alongside the invoice for the same retention period as the invoice itself. Auditors and GDT inspectors increasingly request this evidence.
Cambodia Exchange sends the official daily KHR rate and monthly GDT reminders to your phone — free, no registration.
Join the channel →Founder & Editor · Cambodia Exchange · Phnom Penh, Cambodia
Tha Bunthai is the founder of Cambodia Exchange, built to give Cambodia's finance and accounting teams a fast, reliable reference for official MEF daily exchange rates. With a background in IT systems and digital integration, he writes about FX compliance, accounting standards, and tax rules for teams operating in Cambodia.
អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។