- Philippine e-invoicing is governed mainly by RR No. 11-2025 and RR No. 26-2025, with the first major compliance deadline extended to 31 December 2026.
- Mandatory coverage includes e-commerce/internet businesses, large taxpayers, Large Taxpayers Service taxpayers, and businesses using CAS/CBA or invoicing software; microtaxpayers are exempt but may join voluntarily.
- The rules apply to B2B and some B2C transactions, especially online/platform sales, with more taxpayer groups expected to be added later.
- Reporting is expected to require direct system-to-system transmission in structured formats like JSON or XML, with earlier rules allowing real-time or near-real-time submission.
- Businesses should prepare ERP, POS, and invoicing systems for structured data, BIR transmission, and audit trails to avoid compliance issues by 31 December 2026.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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