- The BIR now allows covered businesses to build, buy, or outsource their e-invoicing systems, but they must first secure a Permit to Issue (PTI) Electronic Invoice.
- Approved systems may be in-house, commercial, or provided by an Electronic Invoicing Service Provider (ESP), and can transmit invoices digitally via email, QR codes, mobile apps, or online platforms.
- Manually prepared invoices made in Word, Excel, Google Docs, or Google Sheets do not qualify as electronic invoices.
- The e-invoicing requirement is tied to the BIR’s mandatory implementation deadline of Dec. 31, 2026, for covered taxpayers.
Source: business.inquirer.net
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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