Philippines Confirms e-Invoicing Rules for December 2026 Launch

• The Philippines BIR issued RMC 98-2026, confirming mandatory e-invoicing will start on 31 December 2026, with the deadline unchanged.
• Covered taxpayers include small, medium and large taxpayers engaged in e-commerce/internet transactions, large taxpayers, certain taxpayers under the Ease of Paying Taxes Act, users of CAS or invoicing software, and others later designated by the BIR; micro taxpayers are exempt.
• A compliant e-invoice must be generated by a registered/approved/accredited system in structured electronic format, transmitted electronically, and capable of electronic extraction for BIR reporting; PDFs or invoices made in Word/Excel/Google Docs do not qualify.
• Before issuing e-invoices, taxpayers must obtain a Permit to Issue Electronic Invoice, then secure EIS Certification within six months; the rules also cover downtime, branches, and invoice corrections/adjustments.
• E-invoicing and electronic sales reporting are separate: the December 2026 requirement is only for compliant e-invoicing, while mandatory electronic sales reporting will come under separate BIR issuances.

Source: vatcalc.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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