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Philippines: E-invoicing required by December 31, 2026

Covered taxpayers generally must comply with structured e-invoicing requirements by December 31, 2026.

September 24, 2026

The Bureau of Internal Revenue (BIR) on September 22, 2026, issued Revenue Memorandum Circular No. 98-2026 prescribing policies and guidelines for e-invoicing, effective immediately.

Key provisions include:

  • Electronic invoices must be issued in a structured electronic format, and covered taxpayers generally must comply by December 31, 2026 (except for micro taxpayers).
  • Taxpayers may use an in-house or commercial solution or an e-invoicing service provider (ESP).
  • Taxpayers must secure a Permit to Issue (PTI) Electronic Invoice before issuing electronic invoices and obtain an Electronic Invoicing and Sales Reporting (EIS) Certification within six months after the permit is issued.
  • Printed invoices generated by systems that cannot electronically transmit invoices to buyers and report required sales data to the BIR do not qualify as electronic invoices.
  • Manual BIR-authorized invoices may be issued during system downtime, connectivity problems, cybersecurity incidents, or similar circumstances.

In addition, the BIR on September 14, 2026, clarified that it had not accredited, authorized, certified, recognized, or endorsed any entity as an official BIR ESP or electronic invoicing solution provider and temporarily suspended certain ESP-related engagements.

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