User Guide

How to Register
Your Business Online
Copyright © 2020 by Ministry of Economy and Finance

All Rights Reserved

Published by Ministry of Economy and Finance

St. 92, Sangkat Wat Phnom

Khan Daun Penh
Phnom Penh
CAMBODIA

First Edition
Content

SECTION I General Information  4

Why Register Your Business?  4

Overview of Business Registration through Old and New Procedures 5
Forms of Enterprises  7
Classification of Taxpayers  8
Required Documents  10
Pricing Scheme 12

SECTION II Register Your Business Via Single Portal 14

How to Register Your Business Using Single Portal  14

Services Other Than Business Registration  26
Support 27
SECTION I

General
Information

Why Register Your Business?

01 02 03
Create personal identity for Avoid fines and business Receive legal
your business closure protection

4
 04 05
Attract corporate customers Ease your access to bank
because no corporate loan and investment
company wants to do business
with unregistered business

06 07
Get benefits for your Fulfill your obligation as
employees from National a citizen under Cambodian
Social Security Fund laws and regulations

Taxation (GDT) and Ministry of Labour and

Vocational Training (MLVT) are the three main
relevant ministries/institutions you need to go
through to get your business registered. To
run a business legally, you should first register
at MoC before registering tax at GDT and
announcing the opening of your enterprise at
MLVT. Nevertheless, some businesses may
need to go through other ministries/institutions
Overview of Business in addition to the above-mentioned ministries/
Registration through institutions – for instance, Ministry of Tourism
Old and New Procedures (for restaurants), Ministry of Land Management,
Urban Planning and Construction (for
Registering a business may involve a series construction companies), Ministry of Health
of ministries/institutions. Generally, Ministry (for pharmacies or private hospitals), etc.
of Commerce (MoC), General Department of

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This registration procedure requires you to register your business at different
ministries/institutions through different methods (electronically, semi-electronically
and/or physically). To complete a business registration, you need to wait multiple times until
each ministry/institution approves. Electronic registration system of each ministry/institution
is monolithic, thus is unable to either communicate or safely exchange data with one another.
In such a fashion, you would be required to fill out the same information on different forms of
different ministries/institutions.

Figure 1 New Online Business Registration Procedure

Time Pay for all services

in one package
Start registering Single Online Send data via CamDX
business online Portal Payment

Obtain a decision online MOC GDT MLVT

O NL I NE

System System System

Day 1
Start checking 3 Days 4 Days 1 Days

Digital Digital Digital

Certificate Certificate Certificate
Day 8
Obtain licenses/
certificates

You can now register your business at MoC, GDT and MLVT in one go using the new
IT business registration platform (also known as Single Portal) (See Figure 1
New Online Business Registration Procedure). In the current phase, if your business is
required to register at ministries/institutions other than MoC, GDT and MLVT, you may need
to follow the procedure of the relevant ministries/institutions. Through the new procedure,
a business registration takes up to only 8 working days until obtaining digital licens-
es or certificates and costs much less than the previous procedure. You may also pay for
the registration services online using ABA Pay if you are an ABA Bank customer or using a credit/
debit card if you are a customer of other banks (See Table 1 Old vs. New Business Registration
Procedures).

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 Challenges of the Old Procedure Benefits of the New Procedure
1. Provide repeated information each time 1. Wait for approval for a maximum of
registering at each ministry/institution 8 working days
2. Register at different ministries/institutions 2. Eliminate the provision of repetitive
through different procedures information
3. W
 ait multiple times until each ministry/insti- 3. Spend much less
tution approves 4. Register and pay online for all services
4. Operate on monolithic online registration at once
systems for each ministry/institution 5. Obtain digital licenses and certificates​via the
5. Cost high system

Table 1 Old vs. New Business Registration Procedures

Forms of Enterprises To register a business, you need to first register

at MoC. At this stage, you should have a better
understanding of the forms of your enterprise.
Well-rounded apprehension on the forms of
the enterprise allows you to fill out the registra-
tion form correctly.
Enterprises are categorized into four main
forms, each of which carries different
characteristics (See Table 2 Summary of Forms
of Enterprises):

1. A company has two sub-forms including private limited company and public limited
company. A company:
y Is a limited liability company;
y Is an enterprise whose shareholders are responsible only for the number of shares they
have bought;
y Has separated legal entity from shareholders;
y Is controlled and managed by Board of Shareholders; and
y Is incorporated by Articles of Association.
 The difference between private and public limited companies is that the latter is authorized
by law to issue securities to the public.
2. A foreign company has three sub-forms: foreign branch office, commercial
representative office and subsidiary. A foreign company:
y Is incorporated under the laws of a foreign country;
y Has a business location in Cambodia;
y Is an agent of their parent company.

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  Commercial representative office and foreign branch office do not have legal personality
separate from their parent company. As in the case of subsidiary, it shall be incorporated
in the form of partnership or company.
3. Sole proprietorship is a form of enterprise which
y Has a single owner;
y Is an unlimited liability company;
y Is not a legal entity; and
y Whose assets and liabilities are the assets and liabilities of the proprietor.
4. A partnership has two sub-forms, including general partnership and limited partnership.
A partnership:
y Is an unlimited liability company;
y Is formed by a contract between two persons or more;
y Is a legal entity; and
y Is managed by general partners.

Forms of Enterprises
Company Foreign Company Partnership 
Private Public Foreign Commercial Subsidiary1 Sole General Limited
limited limited branch representative Proprietorship partnership partnership
company company office office company company
Table 2 Summary of Forms of Enterprises

Classification of Taxpayers

After your registration at MoC, you need

to register tax at GDT. All businesses are
obligated to pay tax on a self-declaration
basis based on the annual turnover of
the enterprise. In this case, turnover refers to
the cost of supplying goods or services that
are the business activities of the taxpayer. Understanding the classification of taxpayers allows
you to learn about the cost of your registration at GDT when you register your business through
the new IT platform.

1
Any subsidiary is to be registered in the form of partnership or company.

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Under self-declaration regime, taxpayers are classified into three different types as follows:
(See Table 3 Classification of Taxpayers):

Small Taxpayer Medium Taxpayer Large Taxpayer

y Has an annual turnover y Has an annual turnover y Has an annual turnover
ranging from 250 million between 700 million riels over 4 billion riels (approx.
riels (approx. USD62,500) (approx. USD175,000) to USD1,000,000), or
to 700 million riels 4000 million riels (approx.
y Has registered as
(approx. USD175,000), or USD1,000,000), or
a subsidiary of
y Has a total turnover y Has registered as a legal a multinational company
exceeding 60 million riels entity or representative or a foreign company
(approx. USD15,000) for office. branch, or
any three consecutive
y Has registered as
calendar months, or
a Qualified Investment
y Is expected to have a total Project (QIP).
turnover for the next three
consecutive calendar
months exceeding 60
million riels (approx. USD
15,000), or
y Engages in bidding,
price consulting or price
surveying in the supply
of goods or services.
Table 3 Classification of Taxpayers

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 Required Documents

All required documents must be attached,

in pdf format and in .jpg or .jpeg format
for photos, scanned from original documents
and in good quality. Please be informed that
any submission of insufficient and/or
illegible documents or information during
your online business registration process may
lead to the rejection of your business registration
request. In such a case, payment made in the
system is not guaranteed for refund.

1. Company
a. Business registration requires the following documents:
˛ Land title or lease agreement of the enterprise’s location*
˛ Current photo of no longer than 3 months of director, shareholder (if shareholder is
a physical person) and/or representative (if shareholder is a legal entity) with white
background*
˛ National identification card of director, shareholder (if shareholder is a physical
person) and/or representative (if shareholder is a legal entity)*
˛ Articles of association*
˛ Reference document (can be a letter specifying an already-exsited company’s
permisson to use a similar company name, special licenses and related documents)
˛ If shareholder is a legal entity,
‰ Parent company’s authorization letter*
‰ Parent company’s certificate*
‰ Parent company’s articles of association*
˛ Authorization letter if the one who fills out the application is your representative
b. Tax registration requires the following documents:
˛ Proof of paid property tax or property information of the enterprise
˛ QIP document (if applicable)
˛ Bank account information (must be provided in digital form within 15 working days
after tax registration. Failure to do so would result in the revoke of the given
certificates from GDT)

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2. Foreign Company
a. Business registration requires the following documents:
˛ Land title or lease agreement of the enterprise’s location*
˛ Current photo of no longer than 3 months of director with white background*
˛ National identification card of director*
˛ Parent company’s articles of association*
˛ Parent company’s certificate*
˛ Letter of appointment of director of representative office or branch office*
˛ Reference document (can be a letter specifying an already-exsited company’s
permisson to use a similar company name, special licenses and related documents)
˛ Authorization letter if the one who fills out the application is your representative
b. Tax registration requires the following documents:
˛ Proof of paid property tax or property information of the enterprise
˛ QIP document (if applicable)
˛ Bank account information (must be provided in digital form within 15 working days
after tax registration. Failure to do so would result in the revoke of the given
certificates from GDT)

3. Sole Proprietorship
a. Business registration requires the following documents:
˛ Land title or lease agreement of the enterprise’s location*
˛ Current photo of no longer than 3 months of enterprise’s owner with white
background*
˛ National identification card of enterprise’s owner*
˛ Reference document (can be a letter specifying an already-exsited company’s
permisson to use a similar company name, special licenses and related documents)
˛ Authorization letter if the one who fills out the application is your representative
b. Tax registration requires the following documents:
˛ Proof of paid property tax or property information of the enterprise
˛ QIP document (if applicable)
˛ Bank account information (must be provided in digital form within 15 working days
after tax registration. Failure to do so would result in the revoke of the given
certificates from GDT)

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4. Partnership Company
a. Business registration requires the following documents:
˛ Land title or lease agreement of the enterprise’s location*
˛ Current photo of no longer than 3 months of manager, partner (if partner is a physical
person) and/or representative (if partner is a legal entity)*
˛ National identification card of manager, partner (if partner is a physical person) and/
or representative (if partner is a legal entity)*
˛ Contract of partnership*
˛ Reference document (can be a letter specifying an already-exsited company’s
permisson to use a similar company name, special licenses and related documents)
˛ If partner is a legal entity,
‰ Parent company’s authorization letter
‰ Parent company’s certificate
‰ Parent company’s articles of association
˛ Authorization letter if the one who fills out the application is your representative
b. Tax registration requires the following documents:
˛ Proof of paid property tax or property information of the enterprise
˛ QIP document (if applicable)
˛ Bank account information (must be provided in digital form within 15 working days
after tax registration. Failure to do so would result in the revoke of the given
certificates from GDT)

Pricing Scheme

The cost of the business registration varies based

on the form of your enterprise, types of service,
and classifications of taxpayers under which
your enterprise falls (See Table 4 Pricing
Scheme).
$
$

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 Service Fee (in Thousand Riels)
Ministry/
Types of Service Foreign Sole
Institution Company Partnership
Company Proprietorship
Reservation of a
company/enterprise’s 25 25 25 25
name
Business
Ministry of 1,010 1,010 180 1,010
registration
Commerce
Total (in Thousand
1,035 1,035 205 1,035
Riels)
Approximate
258.75 258.75 51.25 258.75
Total (in USD)

Service Fee (in Thousand Riels)

400 million
Ministry/ riels < Turnover >
Types of Service Small Medium
Institution Turnover > 10,000
Taxpayer Taxpayer
10,000 million riels
million riels
Tax registration 20 400 400 400
Patent tax per business
200 600 1,500 2,500
General activity2
Department Total (in Thousand
of Taxation Riels) 220 1,000 1,900 2,900

Approximate
55 250 475 725
Total (in USD)

Service Fee (in Thousand

Ministry/Institution Types of Service Riels)
All Forms of Enterprises
Notice for Enterprise Opening 120
Ministry of Labour and Approximate
120
Vocational Training Total (in Thousand Riels)
Approximate Total (in USD) 30
Table 4 Pricing Scheme

2
In order to encourage and promote business registration in Cambodia, these prices are discounted 50% for only the first year after
your business registration. You will need to pay full price (double the listed prices) in the following years.

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SECTION II

Register Your
Business Via
Single Portal

How to Register Your Business Using Single Portal

Business registration process using Single Portal is divided into 6 main steps, including:

01 02 03
Create an account on Log into Single Portal Register your business
CamDigiKey

14
 04 05 06
Pay for all services Check status and receive Obtain
notifications of errors digital license/certificate

1. Create an account on CamDigiKey3

1.1. D
 ownload CamDigiKey app from App Store or Play
Store on your mobile phone.

3
 amDiGiKey is a mobile, QR-code authentication application owned by the Cambodian government that connects people to Cambodia’s
C
digital government services.

15
 1.2. Go to CamDigiKey app and Click “Register”.
1.3. Insert your mobile number in the application.
An automatic pin code will be sent to your number.
1.4. Enter the pin code into the app to verify your phone
number.
1.5. Create your personal 6-digit pin code.

16
 1.6. Fill in your identity information.
1.7. Fill in your date of birth, gender and place of birth.
1.8. Fill in your current address.
1.9. Fill in your national identification card (for Cambodian)
or passport (for non-Cambodian) information.

17
 1.10. Enter another automatic pin code that is sent to your
email into the application.
1.11. Upload a photo of your national identification card or
passport.
1.12. Click “Take Picture” and take a selfie.
1.13. Wait for a maximum of 24 hours for approval.
1.14. You have successfully created a CamDigiKey account.

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2. Log into Single Portal

2.1 Go to www.registrationservices.gov.kh on your

desktop and click “Register Business”
in the top right corner.

2.2 Click “Get QR Code”.

19
 2.3 Scan the QR code with CamDigiKey app on your
mobile phone.
2.4 Type your personal 6-digit pin code you created on
CamDigiKey on the app, and you will be automatically
directed to the registration portal.

3. Register Your Business

3.1 Click “Register Business”.

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 3.2 Select the form of enterprises that fits your enterprise best, fill out information and
attach required documents on “Business Registration”. Then, click “Next”.

3.3 Fill out information and attach required documents on “Tax Registration”.
Then, click “Next”.

21
 3.4 Fill out information and attach required documents on “Notice of Enterprise
Opening”. Then, click “Next”.

3.5 Review all information and documents and click “Submit”.

22
4. Pay for all services

4.1 Once directed to payment page, select one of the two payment options (ABA Pay or
Credit/Debit Card Payment).
4.2 For ABA Pay,
4.2.1. A QR code will pop up on your desktop.
4.2.2. Log into in your ABA account on your ABA Mobile App.
4.2.3. Click “Scan QR” on the ABA Mobile App.
4.2.4. Scan the QR code shown on the desktop with your mobile phone.
4.2.5. Your payment and registration are completed.
4.3 For credit/debit card payment (Visa, Master Card and Union Pay International),3
4.3.1 Fill in your card information and click “Submit”.
4.3.2 Your payment and registration are completed.

3
Payment using credit/debit card will have an additional service charge of 2.3% of the total fee.

23
5. Check status and receive notifications of errors

5.1 Once logged in Single Portal, click “My Company”.

5.2 Click on the company which you would like to track the registration status, you will
see the detailed status information.

24
6. Obtain digital licenses/certificates

6.1 Once you see your company’s detailed status information, click “Download” in
Certificates section.

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 Services Other Than
Business Registration

Want to reserve your company name? You

are able to reserve your company name via
our portal simply by logging into the portal,
select “Company Name Reservation” and select
“Reserve Name” to fill out the form. You are
good to go!

If available, you may attach a letter specifying an already-existed company’s permission to use
a similar company name.

Want to apply for qualified investment project (QIP)? You may go to www.registrationservices.gov.kh
and click “Apply for QIP” on the top right corner. You will be redirected to the application form.

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Support

Single Portal

St. 92 Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, Cambodia

www.registrationservices.gov.kh

(+855) 81 888 926

[email protected]

Live Chat

Online Business Registration Services

Online Business Registration Services

QIP

(+855) 99 799 579 / 98 799 579

Powered by CamDX
www.camdx.gov.kh

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