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      DEPARTMENT OF FINANCE

      The Department of Finance (DOF) issued Revenue Regulations (RR) No. 026-2025 to amend the transitory provisions of RR No. 11-2025 and extend the compliance period of covered taxpayers until 31 December 2026 to comply with the electronic invoicing requirements (issuance of electronic invoices) prescribed in RR No. 11-2025.

      Taxpayers covered by the extension

      1. Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as Small, Medium and Large Taxpayers, (Micro Taxpayers are exempted);

      2. Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS);

      3. Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024; and

      4. Taxpayers using Computerized Accounting System (CAS), and Computerized Books of Accounts (CBA) with Accounting Records (with electronic invoicing) and other invoicing software.

      The following taxpayers shall also be required to issue electronic invoices, as may be prescribed through the issuance of a separate RR, but only upon establishment of a system capable of storing and processing the required data to be transmitted to the BIR:

      5. Taxpayers engaged in the export of goods and services pursuant to Sections 106 and 108 of the Tax Code, except those falling under Section 3(A)(4) of RR No. 11-2025;

      6. Registered Business Enterprises availing of tax incentives under Section 304(D) of the Tax Code, except those falling under Section 3(A)(4) of RR No. 11-2025;

      7. Taxpayers using POS system; and

      8. Other taxpayers, as may be required by the Commissioner of Internal Revenue (CIR).

      Also, upon establishment of a system capable of storing and processing the required data to be transmitted to the BIR, the taxpayers listed in nos. 1 to 8 shall be required to comply with Electronic Sales Reporting System requirements to be provided under a separate RR.

      The CIR may further extend the deadlines or compliance period on the transition period prescribed in this RR as may be deemed necessary.

      RR No. 026-2025 shall take effect immediately upon publication on the BIR official website.

      (RGM&Co. Note:  RR No. 026-2025 was published on the BIR website on 16 October 2025.)

      Here is the link to the full text of the issuance: RR No. 026-2025.