Philippines / Tax obligations / Permit to Issue electronic invoices

Permit to Issue electronic invoices

The Permit to Issue is the gate in front of the e-invoicing mandate. It is a separate authorisation from the permit to use a Computerized Accounting System, and holding one does not give you the other.

A Permit to Issue electronic invoices must be secured before any e-invoice is generated, at the Revenue District Office or the Large Taxpayer office where you are registered. The BIR evaluates within 20 working days of a complete application, and each distinct system requires its own permit, covering the head office and every branch under the same permit number.

What the government charges

Item	Amount
Permit to Issue application At the RDO or LT office	no published fee
EIS certification Within six months of the permit	no published fee

The BIR has published no fee for the permit. The cost is the system and the compliant configuration.

Who needs this

Any covered taxpayer preparing to switch on electronic invoicing.
Taxpayers adopting e-invoicing voluntarily, who also need the permit.

Who does not

Micro taxpayers, unless they volunteer for the regime.

How it is done

Document the systemWhat generates the invoice, what format it emits, and how it will transmit to the BIR in the required JSON structure.
Apply before issuingThe permit precedes the first electronic invoice. Retrospective applications are refused.
Answer within 20 working daysThe clock is on a complete application. An incomplete one resets it.
Certify within six monthsEIS certification follows the permit. Without it the permit can be revoked.

Deadline and what happens if you miss it

Before the first electronic invoice, and with EIS certification inside six months. The underlying mandate date for covered taxpayers is 31 December 2026, so the permit has to be in hand before that date, not applied for on it.

Why files get refused at the counter

Treating an existing Permit to Use a CAS as covering electronic invoicing.
A single application covering unrelated systems.
Applying after the first electronic invoice has been issued.

Who does what

You

Choose and configure the system with your provider.

LPP

Prepare the application pack and the system description so the 20 day clock starts once.

Accredited partner

Files the application and the certification follow-up.

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: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2026-2025.pdf
BIR, ORUS services: 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.