The Council for the Development of Cambodia (“CDC”) has issued Instruction No. 1707/26 dated 25 September 2026 on the use of CDC digital invoices for the payment of CDC public service fees (the “Instruction”), together with Notification No. 1708/26 of the same date on its implementation (the “Notification”). From 26 October 2026, the invoicing and payment of fees for all applications to the CDC, including the registration and amendment of Qualified Investment Projects (“QIPs”), will be consolidated into a single digital invoice issued by the CDC.

Background
Until now, CDC public service fees have been paid in two ways: by digital invoice for applications submitted through the Cambodia Investment Project Management system (cdcIPM), and by direct payment to the responsible unit followed by a conventional receipt for other applications. The Instruction and the Notification merge these two methods into a single digital invoice, with the stated aims of simplifying procedures, reducing processing time and increasing investor confidence.

Overview of the Digital Invoice
The digital invoice is generated by the CDC’s service systems (cdcIPM and cdcService), which are integrated with the CDC’s online payment system (cdcOSP), and carries a “Pay and Track” QR code generated from the cdc.gov.kh domain. The invoice sets out the company name, the name of the applicant or authorised representative, the responsible unit, the services requested and the fees payable, the payment status (unpaid or paid) and, once paid, the bank transaction reference and payment confirmation date and time.

The digital invoice serves the following functions:

– Invoice for fees payable (unpaid status)
– Confirmation of payment (paid status), which the Instruction states has the value of an original legal document verifying that the service fee has been correctly paid
– Digital payment to the responsible CDC unit from any location at any time
– Tracking of the status of the service
– Record of public service fee transactions

Applicants receive the digital invoice either directly through the CDC’s systems or at the CDC’s service counter.

Payment and Status Tracking
To pay, the applicant scans the QR code on an unpaid digital invoice and selects one of the following payment methods:

– Bakong KHQR
– Mobile banking
– International card payment by VISA or Mastercard

Upon payment, the invoice status changes to “paid” and the bank transaction reference and confirmation date and time are recorded. Scanning the same QR code thereafter displays the status of the service from the time of payment until the service is completed. The Instruction also directs CDC officials to facilitate status checks by scanning the QR code where applicants visit the service counter in person or otherwise enquire about the progress of their application.

Scope and Timing
The digital invoice applies to all CDC public services listed in the joint Prakas of the CDC and the Ministry of Economy and Finance on CDC public service fees. Pursuant to the Notification, the use of the digital invoice is mandatory for all services provided at the CDC’s service counter and through the CDC’s digital systems from 26 October 2026.

The digital invoice under the Instruction concerns the payment of fees to the CDC only. It is distinct from the Cambodia E-Invoicing System being rolled out by the General Department of Taxation for commercial invoicing between businesses.

Implementation Considerations
For QIP holders and other applicants, the practical change is that fee payments to the CDC will no longer be made directly to the responsible unit against a conventional receipt. Companies should ensure that the person handling CDC applications, whether in-house staff or an external agent, has access to a Bakong-enabled or mobile banking account, or a corporate VISA or Mastercard, with sufficient limits to settle CDC fees, which can be substantial for QIP registrations and amendments.

Once paid, the CDC digital invoice shows the bank transaction reference and payment confirmation time, and the Instruction states that it has the value of an original legal document verifying the payment. It can therefore be retained as supporting documentation for CDC fees in place of the conventional receipts previously issued by the CDC. Note that it is a CDC payment document, not a tax invoice under the Law on Taxation, as the CDC does not issue tax invoices. The VAT treatment of CDC fees is not addressed in the Instruction; in practice, VAT has not been charged on CDC public service fees, and if VAT were to apply, no input VAT credit could be claimed on the basis of this document. As the fees are paid to a government body, no withholding tax applies to the payment.

For Assistance
Investors with pending or planned applications to the CDC should consult their legal or corporate advisors on the new payment arrangements and on any adjustments required to internal approval and payment processes ahead of 26 October 2026.