Philippines / Tax obligations / Electronic invoicing from 31 December 2026

Electronic invoicing from 31 December 2026

This is the largest live compliance change in the Philippines right now. Covered taxpayers have to issue structured electronic invoices, from a system, with a permit, before 31 December 2026.

Covered taxpayers must issue electronic invoices by 31 December 2026. The obligation is set by Revenue Regulations No. 11-2025, as amended by RR No. 26-2025, and operationalised by RMC No. 98-2026 of 22 September 2026. A Permit to Issue must be secured before any e-invoice is generated, and EIS certification within six months of that permit.

What the government charges

Item	Amount
Permit to Issue electronic invoice Applied for at the RDO or LT office	no published fee
EIS certification Within six months of the permit	no published fee
Software or service provider In-house, commercial, or an accredited provider	market rate

We publish no figure here because the BIR has not published a fee for the permit. Anyone quoting one is inventing it. The real cost is the system and the time.

Who needs this

Taxpayers in e-commerce or internet transactions classified Small, Medium or Large. Micro taxpayers are exempt.
Taxpayers under the Large Taxpayers Service.
Large taxpayers under RA 11976 and RR 8-2024.
Taxpayers using a Computerized Accounting System, Computerized Books of Accounts with electronic invoicing, or other invoicing software.
Exporters, registered business enterprises with incentives, and POS users, once the BIR issues the separate regulations.

Who does not

Micro taxpayers, meaning gross sales below ₱3,000,000, who are expressly exempt from the e-invoicing mandate.

How it is done

Check whether you are coveredThe e-commerce definition is wide: online selling, digital platforms, content creation, online services, delivery platforms. If you sell online and you are not micro, assume you are covered.
Choose the systemIn-house, commercial, or an Electronic Invoicing Service Provider. It must generate a structured electronic invoice and transmit data in the BIR's JSON format.
Apply for the Permit to IssueAt the RDO or the Large Taxpayer office, before generating any e-invoice. The BIR evaluates within 20 working days of complete documents. Each distinct system needs its own permit.
Obtain EIS certificationWithin six months of the permit. Missing it is a ground to revoke the permit.
Run the downtime procedureWhen the system is down, issue a manually authorised invoice and replace it with an electronic one referencing the manual number once the system is back.

Deadline and what happens if you miss it

31 December 2026 for issuance. Electronic sales reporting is a separate obligation and becomes mandatory only when the BIR issues its implementing rules, which as of October 2026 it has not.

An invoice printed from a system and handed over on paper is not an electronic invoice unless the system also issues and transmits it electronically. That distinction is where most first attempts fail.

Why files get refused at the counter

Invoices generated in Word or Excel, which are expressly not electronic invoices.
Printing from an accounting system that cannot transmit data to the BIR.
Applying for the permit after invoicing has already changed over.
One permit for several distinct systems.

Who does what

You

Confirm your taxpayer band and your invoicing flow, and choose the system.

LPP

Check coverage against the four groups, map the flow, and prepare the permit application so the 20 working day clock starts on a complete file.

Accredited partner

Files the permit application and the certifications at the district office.

Have this filed without the guesswork

Send the file to us. We confirm the current fee with the agency, prepare the documents, and tell you in writing what is missing before anything is submitted.

Start this case See our fees

Sources

RR No. 26-2025, amending RR 11-2025, transitory provisions: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2026-2025.pdf
BIR, Taxpayer's Guide on Business Registration: https://bir-cdn.bir.gov.ph/BIR/pdf/TP_Guide_on_Business_Registration.pdf
BIR, registration and update system: https://orus.bir.gov.ph/faqs

Last verified against the issuing agency on 2026-10-24. If an agency changes a fee or a deadline after that date, this page is out of date and we correct it before quoting.