Tax obligations
The BIR electronic invoicing deadline of 31 December 2026, the permit to issue, and the ₱3,000,000 VAT line, each sourced to the regulation that sets it.
3 entries. Every fee on this page is the government fee and carries the agency that charges it.
Electronic invoicing from 31 December 2026
Covered taxpayers must issue electronic invoices by 31 December 2026 under RR 11-2025 as amended by RR 26-2025 and RMC 98-2026. Mi
penalty exposure, not a feePermit to Issue electronic invoices
The PTI must be secured before any electronic invoice is issued. The BIR evaluates within 20 working days, and each distinct invoi
no published feeVAT or percentage tax
Businesses above ₱3,000,000 in gross sales register for 12% VAT. Below it, the 3% percentage tax or the 8% income tax option appli
12% VAT or 3% percentageNot sure which one applies to you
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