Cambodia advances business registration reform under new MoC rules.
The Ministry of Commerce (MoC) has introduced further reforms to Cambodia’s business registration framework through Prakas No. 044 and Notification No. 1755, dated 26 May 2026. These measures form part of Phase 2 of the Business Registration Simplification initiative, building on the foundation established under Prakas No. 117 issued on 9 December 2025.
The reforms advance three core objectives: digitalisation of corporate filings, reduction of administrative burden and strengthening of compliance structures for registered entities operating in Cambodia.
Nullification of Chapter 10 of Prakas No. 117
Chapter 10 of Prakas No. 117 has been officially nullified, removing the existing framework for filing complaints with the MoC and leaving companies without a replacement mechanism for handling shareholder disputes and corporate governance matters.
No replacement framework has been introduced under this announcement. Companies should exercise caution when escalating internal disputes in the interim and seek appropriate advisory support where necessary.
Full digital filing requirement
All corporate filings must now be processed entirely through the MoC’s online system. Hard-copy submissions of Articles of Incorporation and related documents are no longer accepted, and verification of filings must be conducted electronically through official portals.
Companies should review their internal document management processes to ensure they are equipped for full digital compliance. This includes confirming that authorised personnel have the necessary system access and that digital records are maintained in an organised and retrievable format.
Annual Declaration of Commercial Enterprise
All registered entities are required to submit the Annual Declaration of Commercial Enterprise (ADCE) through the official online portal. The filing deadline is within three months of the entity’s anniversary date, with an additional 15-day grace period available. Payments must be made via electronic banking channels.
Maintaining a compliance calendar that tracks ADCE deadlines is advisable to avoid late submissions and any associated penalties.
Company secretary requirements
From 1 January 2027, all companies will be required to appoint a company secretary. However, the security deposit previously associated with this requirement has been removed, reducing the financial and administrative barriers for companies establishing or formalising their governance structures.
Companies should begin identifying suitable candidates and ensure that appointed individuals are familiar with their regulatory obligations ahead of the implementation date.
Branch office simplification
Branch registration and updates are now conducted entirely online. Additionally, companies are no longer required to notify the MoC of changes to a branch director, streamlining what was previously an additional administrative step in managing branch operations.
MoC system password reset
All users of the MoC online system are required to reset their passwords following recent system upgrades. Failure to update credentials may result in restricted access to the system and disruption to filing processes. Companies should ensure that all authorised users complete this step promptly.
Implications for businesses
Prakas No. 044 and Notification No. 1755 represent a meaningful step forward in Cambodia’s ongoing effort to modernise and simplify its business registration environment. The shift to full digital filing, the streamlining of branch office requirements and the removal of the company secretary security deposit collectively reduce friction for businesses operating in the country.
However, the nullification of Chapter 10 of Prakas No. 117 without a replacement framework introduces a degree of uncertainty around complaint and dispute handling that companies should monitor closely. Until further guidance is issued, companies should approach corporate disputes carefully and seek professional advice where appropriate.
With the ADCE filing requirements now firmly in place and the company secretary mandate approaching in January 2027, companies operating in Cambodia should review their compliance frameworks and governance arrangements. This period also provides an opportunity to update digital systems and prepare for the evolving regulatory landscape.
