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Philippines: E-invoicing compliance deadline extended to December 31, 2026

Deadline extended from March 14, 2026, to December 31, 2026

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october 20, 2025

The Philippines Bureau of Internal Revenue (BIR) on September 5, 2025, issued Revenue Regulation No. 26-2025, extending the deadline for certain taxpayers to comply with the country’s e-invoicing mandate.

Previously, under RR No. 11-2025 (February 27, 2025), the following taxpayer groups were required to comply by March 14, 2026:

  • Businesses engaged in e-commerce or online transactions
  • Businesses under the Large Taxpayers Service (LTS)
  • Businesses classified as “large taxpayers” under the Ease of Paying Taxes Act (RA No. 11976) and RR No. 8-2024

Under the newly issued RR No. 26-2025, the compliance deadline for these groups has been extended to December 31, 2026, in recognition of the operational adjustments required for system reconfiguration and transition to e-invoicing.

The regulation also reiterates that other taxpayer groups—including exporters, POS users, and registered business enterprises availing of tax incentives—will be required to comply once the BIR establishes a system capable of storing and processing invoice data, with deadlines to be set in future regulations.

Businesses are reminded that electronic sales reporting obligations will apply to both head offices and branch offices once mandated.


For further information, contact a KPMG tax professional:

Julius Acosta | jcacosta@kpmg.com

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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