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Philippines e-Invoicing
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The Philippines is phasing in mandatory e-invoicing under the Bureau of Internal Revenue. Large taxpayers, e-commerce sellers and users of computerised accounting systems must issue system-generated invoices in structured data by 31 December 2026. Micro taxpayers are exempt, and electronic sales reporting follows separately.
Previous
16 October 2025
RR No. 26-2025 extends the compliance period
Latest
7 July 2026
BIR takes over the enhanced Electronic Invoicing System
Next
31 December 2026
Deadline for the first group of covered taxpayers
Philippines e-Invoicing Overview
B2B
phased
from 31 December 2026RR No. 11-2025 requires taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act, e-commerce sellers and users of a computerised accounting system or computerised books of accounts to issue system-generated invoices in structured data. A photo or scanned copy of a paper invoice does not qualify. RR No. 26-2025 set the compliance date at 31 December 2026. Exporters, registered business enterprises on tax incentives and point-of-sale users are covered only once the BIR has a system able to store and process the transmitted data.
B2G
phased
from 31 December 2026No separate B2G regime or public-sector invoicing platform has been prescribed. The obligation in RR No. 11-2025 attaches to the taxpayer rather than the buyer, so a covered taxpayer issues the same structured e-invoice on a sale to a government agency as on any other sale.
B2C
phased
from 31 December 2026The RR No. 11-2025 obligation is not limited by buyer type, so covered taxpayers, including e-commerce and internet sellers, must issue structured e-invoices to consumers. Micro taxpayers stay outside the mandate and may issue registered manual invoices, and taxpayers using point-of-sale systems are covered only by the later regulation that follows the BIR's data system.
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Implementation Timeline(6 events)
Key mandate dates. Select a date for detail, or show all updates below.
BIR prescribes the Electronic Invoicing/Receipting and Sales Reporting System
30 June 2022
National
Joint Administrative Order No. 001-2025 issued
20 January 2025
Cross-border
RR No. 11-2025 issued
27 February 2025
National
BIR takes over the enhanced EIS
7 July 2026
National
Deadline for the first group of covered taxpayers
31 December 2026
Phased
E-commerce sellers, taxpayers under the Large Taxpayers Service, large taxpayers and users of a computerised accounting system or computerised books of accounts must issue electronic invoices from this date under RR No. 11-2025 as amended by RR No. 26-2025.
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Compliance Regime
Tax Authority
CTC Model
Real-time reporting
No pre-clearance. Covered taxpayers issue system-generated invoices in structured data, and taxpayers within Section 237-A transmit the sales data to the BIR's EIS real time or near real time, within three calendar days of the transaction, under RR No. 8-2022 . Transmission requires an EIS certification and a Permit to Transmit.
Standards
BIR structured invoice data, Standard API Guidelines for Sales Data Transmission Systems
Record-keeping & Reporting
Archiving
Books of accounts and accounting records must be kept for ten years under RR No. 17-2013 , counted from the day after the filing deadline for the year of the last entry. RR No. 5-2014 requires hardcopies for the first five years, after which an electronic copy held in an electronic storage system is enough.
SAF-T
Not required
No SAF-T standard. Sales data is reported to the BIR's EIS in JSON under Section 237-A of the Tax Code.
Technical Formats
JSON
XML
Other formats prescribed by the BIR
Penalties
Failure to transmit sales data
One-tenth of one per cent of the annual net income shown in the audited financial statements for the second year preceding, or ₱10,000, whichever is higher, for each day of violation under RR No. 13-2021 . Permanent closure follows once the days of violation exceed 180 within a taxable year, unless the failure is due to force majeure.
Invoicing violations
Exemptions
Micro taxpayers
Deferred taxpayer groups
Exporters, registered business enterprises availing of incentives under Section 304(D) of the Tax Code, point-of-sale users and any other group named by the Commissioner become covered only once the BIR has a system able to store and process the transmitted data, through a separate revenue regulation under RR No. 26-2025 .
Cross-border Conditions
Cross-border e-invoicing on imports, awaiting customs rules
The Joint Administrative Order on pre-border technical verification and cross-border e-invoicing , JAO No. 001-2025, puts all goods imported by air or sea under a cross-border e-invoicing system: foreign exporters register with it and create the invoice, and importers must ensure their goods carry one. The Bureau of Customs has to issue the implementing customs regulation, and none appears in its administrative order registers for 2025 or 2026 , or in its 2026 memorandum orders .
Goods outside the cross-border system
Personally owned motor vehicles under the No-Dollar Importation Program, and motor vehicles for officials of the Diplomatic Corps, are exempt from both pre-border technical verification and cross-border e-invoicing under Section 4 of that same order.
Latest Update
Technical Update
7 Jul 2026BIR takes over the enhanced Electronic Invoicing System
The BIR assumed full operation of the enhanced Electronic Invoicing/Receipting and Sales Reporting System at the close of a 14-month support project with the Korea International Cooperation Agency. The upgrade adds automatic invoice matching and validation ahead of the 31 December 2026 deadline.
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The level of detail is great. Similar to Germany, can you add links to the Philippines einvoicing rules / legislation? For example: PH tax…
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Read our full Philippines e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in the Philippines
The Philippines is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in the Philippines is in a phased rollout from 31 December 2026. RR No. 11-2025 requires taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act, e-commerce sellers and users of a computerised accounting system or computerised books of accounts to issue system-generated invoices in structured data. A photo or scanned copy of a paper invoice does not qualify. RR No. 26-2025 set the compliance date at 31 December 2026. Exporters, registered business enterprises on tax incentives and point-of-sale users are covered only once the BIR has a system able to store and process the transmitted data.
B2G e-Invoicing in the Philippines is in a phased rollout from 31 December 2026. No separate B2G regime or public-sector invoicing platform has been prescribed. The obligation in RR No. 11-2025 attaches to the taxpayer rather than the buyer, so a covered taxpayer issues the same structured e-invoice on a sale to a government agency as on any other sale.
The Philippines supports the following e-Invoice formats: JSON, XML, Other formats prescribed by the BIR.
The Philippines uses the following e-Invoicing standards: BIR structured invoice data, Standard API Guidelines for Sales Data Transmission Systems. Archiving requirement: Books of accounts and accounting records must be kept for ten years under RR No. 17-2013 , counted from the day after the filing deadline for the year of the last entry. RR No. 5-2014 requires hardcopies for the first five years, after which an electronic copy held in an electronic storage system is enough.
No pre-clearance. Covered taxpayers issue system-generated invoices in structured data, and taxpayers within Section 237-A transmit the sales data to the BIR's EIS real time or near real time, within three calendar days of the transaction, under RR No. 8-2022 . Transmission requires an EIS certification and a Permit to Transmit.
The Philippines has penalties for e-Invoicing non-compliance. Failure to transmit sales data: One-tenth of one per cent of the annual net income shown in the audited financial statements for the second year preceding, or ₱10,000, whichever is higher, for each day of violation under RR No. 13-2021; Invoicing violations: Breaches of RR No. 11-2025 are penalised under Sections 264 and 264-A of the Tax Code; Sales suppression software: A fine of ₱500,000 to ₱10 million and two to four years imprisonment for keeping software or devices that suppress or alter electronic sales records, under RR No. 13-2021.
The next e-Invoicing deadline in the Philippines is 31 December 2026: Deadline for the first group of covered taxpayers. E-commerce sellers, taxpayers under the Large Taxpayers Service, large taxpayers and users of a computerised accounting system or computerised books of accounts must issue electronic invoices from this date under RR No. 11-2025 as amended by RR No. 26-2025.
Cross-border e-Invoicing in the Philippines: The Joint Administrative Order on pre-border technical verification and cross-border e-invoicing , JAO No. 001-2025, puts all goods imported by air or sea under a cross-border e-invoicing system: foreign exporters register with it and create the invoice, and importers must ensure their goods carry one. The Bureau of Customs has to issue the implementing customs regulation, and none appears in its administrative order registers for 2025 or 2026 , or in its 2026 memorandum orders . Personally owned motor vehicles under the No-Dollar Importation Program, and motor vehicles for officials of the Diplomatic Corps, are exempt from both pre-border technical verification and cross-border e-invoicing under Section 4 of that same order.
B2C e-Invoicing in the Philippines is in a phased rollout from 31 December 2026. The RR No. 11-2025 obligation is not limited by buyer type, so covered taxpayers, including e-commerce and internet sellers, must issue structured e-invoices to consumers. Micro taxpayers stay outside the mandate and may issue registered manual invoices, and taxpayers using point-of-sale systems are covered only by the later regulation that follows the BIR's data system.
Exemptions from Philippines e-Invoicing may apply to: Micro taxpayers, Deferred taxpayer groups. Check specific criteria as exemptions vary by transaction type and business size.