- Revitalization of E-Invoicing Mandate: The Philippine Bureau of Internal Revenue (BIR) has announced Revenue Regulations 11-2025, which clarify obligations for generating electronic invoices using accredited systems in structured formats (such as JSON or XML) and outline that scanned copies of paper invoices do not qualify as electronic invoices.
- Expanded Scope and Timeline: The updated regulations establish a timeline for mandatory e-invoice issuance starting in March 2026 and expand the scope to include various taxpayer groups, such as those engaged in e-commerce, large taxpayers, and those using computerized accounting systems.
- Cost Deductions and Penalties: Taxpayers who comply with the e-invoicing requirements may deduct setup costs from their taxable income, with different rates for micro/small and medium/large taxpayers. Non-compliance with the e-invoicing regulations will incur penalties as specified in the Philippine Tax Code.
Source Orbitax
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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