Implementation of E-invoicing System in Cambodian Context

Lykhun Sok

Master's thesis

Abstract:

The electronic invoicing system has been widely adopted in many nations throughout the world, and its implementation within a country's commercial sector is critical to the success of that sector. Developing nations, on the other hand, still need to play catch-up in terms of putting this idea into practice. During the course of this investigation, we are going to devise a solution for an electronic invoicing system that is appropriate for the context of Cambodia. This study was carried out by collecting quantitative data pertaining to the implementation of the e-invoicing system in ASEAN and European countries, conducting a review of relevant policies and documents written in both Cambodian and English languages, and conducting interviews with individuals who work in relevant organizations.

Abstract:

The electronic invoicing system has been widely adopted in many nations throughout the world, and its implementation within a country's commercial sector is critical to the success of that sector. Developing nations, on the other hand, still need to play catch-up in terms of putting this idea into practice. During the course of this investigation, we are going to devise a solution for an electronic invoicing system that is appropriate for the context of Cambodia. This study was carried out by collecting quantitative data pertaining to the implementation of the e-invoicing system in ASEAN and European countries, conducting a review of relevant policies and documents written in both Cambodian and English languages, and conducting interviews with individuals who work in relevant organizations.

Keywords

E-invoicing System, Electronic-reporting, Electronic-billing, Cambodian Law, General Department of Taxation, Pan-European Public Procurement Online

Keywords

Electronic-billing, E-invoicing System, Electronic-reporting, Cambodian Law, General Department of Taxation, Pan-European Public Procurement Online

Language used: English

Date on which the thesis was submitted / produced: 30. 4. 2023

Thesis defence

• Date of defence: 1. 6. 2023
• Supervisor: Vlasta Svatá
• Reader: Richard Antonín Novák

Vysoká škola ekonomická v Praze

Master programme:
Information Systems Management