The Law on Commercial Enterprises and Law on Commercial Rules and Commercial Registration require all persons or entities engaged in business activities register with the Ministry of Commerce (MoC). However, the fact is, informality is still prominent in Cambodia.
There are ongoing efforts to promote formalization to reach government’s target of having 80% of small and 90% of medium businesses registered by 2025 (ref. Cambodia’s Industrial Development Policy 2015–2025). They include the introduction of online business registration platform (screenshot picture below) alongside with the introduction of a number of taxation scheme to incentivize firms to enter the formal tax system, amongst others.

Among my work experience, I conducted a comprehensive research by reaching out to government ministries and departments as well as private sector; for extensive business process mapping of their business set-up and trade-related processes. Just for the sake of sharing, I have embedded following piece of work regarding business registration process at the Ministry of Commerce and tax registration process at the General Department of Taxation. My observation is that there are still businesses out there that report having inadequate information about this process. I really hope the information will be useful in one way or another. Words of the disclaimer though: you may need to consult with the MoC’s Online Business Registration website: https://www.businessregistration.moc.gov.kh/ for any new update.