Philippines: Expansion of e-invoicing resumed

The Philippines' tax administration (BIR) on February 27, 2025, issued Revenue Resolution 11-2025, which resumes the expansion of the electronic invoicing (e-invoicing) system that was previously limited to few large taxpayers. 

The Philippines' mandate is composed of two parts:

• The first relates to the requirement to issue invoices using the structured format and schema established by the BIR via the taxpayers' certified accounting system.
• The second requires the periodic reporting of e-invoice data to the BIR in real time or near real time, and no later than three calendar days from the date of the transaction.

The following groups of taxpayers have until March 14, 2026, to comply with the e-invoicing issuance requirements:

• Taxpayers engaged in electronic commerce or internet transactions
• Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS)
• Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024

Remaining taxpayers will be required to comply once the BIR develops a system capable of storing and processing invoice data. The BIR will establish deadlines for these taxpayers via a separate resolution. If these taxpayers or business activities are registered to a Branch Office, the taxpayers' Head Office and all its Branch Offices will also be required to comply with electronic sales reporting.

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com