柬埔寨：发展理事会10月26日起全面推行电子发票，统一线上线下公共服务缴费
柬埔寨发展理事会将于10月26日起全面实施电子发票制度，覆盖线上线下所有公共服务，进一步简化投资审批及相关服务的缴费程序。根据发展理事会于9月25日签发的第1707/26号指导文件，新制度将统一公共服务收费凭证，取代此前线上电子发票与线下传统缴费收据并行的模式。此前，投资者通过发展理事会投资项目管理系统提交投资注册申请时，可使用电子发票缴纳相关费用；而在线下办理公共服务时，则由收费人员在收取费用后开具传统收据。新制度实施后，所有公共服务将统一使用电子发票，发票具有付款通知和缴费凭证双重功能，未付款时显示待支付状态，完成付款后则更新为已支付状态。电子发票还将附有通过发展理事会官方域名生成的二维码，供使用者核验发票真实性及付款状态。在支付方式方面，投资者可通过巴孔二维码、手机银行应用程式，以及Visa和Mastercard银行卡完成缴费，无需局限于现场支付。此外，新系统还将提供公共服务办理状态追踪功能，方便投资者及相关申请人了解业务办理进度。发展理事会表示，推行统一电子发票制度旨在简化行政程序、缩短办理时间，并增强投资者、发展伙伴及公众对公共服务的信任。全面实施前，发展理事会已于10月14日组织约60名职员参加内部培训，确认运用程序、财务管理与部门间协调机制。
Cambodia: Council for the Development of Cambodia to Fully Implement Electronic Invoicing from October 26, Unifying Online and Offline Public Service Payments
The Council for the Development of Cambodia will fully implement an electronic invoicing system from October 26, covering all public services online and offline, further simplifying payment procedures for investment approvals and related services. According to Guideline Document No. 1707/26 signed by the Council on September 25, the new system will unify public service fee vouchers, replacing the previous parallel model of online electronic invoices and offline traditional payment receipts. Previously, when investors submitted investment registration applications through the Council's investment project management system, they could use electronic invoices to pay relevant fees; when handling public services offline, fee collectors issued traditional receipts after collecting payment. After the new system takes effect, all public services will uniformly use electronic invoices, which have the dual functions of payment notice and payment voucher: before payment they show a pending status, and after payment is completed the status updates to paid. Electronic invoices will also carry a QR code generated through the Council's official domain, allowing users to verify the invoice's authenticity and payment status. For payment methods, investors can pay via Bakong QR codes, mobile banking apps, and Visa and Mastercard cards, without being limited to on-site payment. In addition, the new system will provide a public service processing status tracking function, making it convenient for investors and relevant applicants to follow the progress of their business. The Council for the Development of Cambodia said that implementing a unified electronic invoicing system aims to simplify administrative procedures, shorten processing times, and enhance the trust of investors, development partners and the public in public services. Before the full implementation, the Council organized internal training for about 60 staff on October 14 to confirm operating procedures, financial management and interdepartmental coordination mechanisms.
来源：GSM·美国（原文链接）
图片来源：金边王宫（资料图）。摄影：Marcin Konsek，CC BY-SA 4.0，取自 Wikimedia Commons。Photo: Royal Palace, Phnom Penh (file photo). Credit: Marcin Konsek, CC BY-SA 4.0, via Wikimedia Commons.
