e-Invoice.app

Philippines e-Invoicing

Updated 15 February 2026

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B2B

phased

from 31 December 2026

Mandatory for e-commerce businesses, Large Taxpayers (LTS), and CAS/CBA users per RR 11-2025 and RR 026-2025.

B2G

phased

since 10 February 2025

Mandatory for all sea/air imports via Cross-border E-Invoicing (CEI) system per JAO 001-2025.

B2C

none

No economy-wide mandate. Electronic Sales Data Reporting contingent on BIR establishing data storage system.

Penalties cover: E-invoicing non-compliance (domestic), Cross-border CEI violations

View penalty information, exemptions, and cross-border requirements for Philippines.

BIR-defined structured invoice schema (JSON/XML or BIR-prescribed alternatives)

JSON

XML

BIR-prescribed formats (system-generated only; e-signature required for RTIR pilots)

Archiving Requirements:

10 years retention per RR No. 17-2013 as amended, implementing NIRC Section 235; Electronic storage permitted; EIS-registered taxpayers must maintain audit trail and database backups for 10 years.

Access Philippines's BIR-defined structured invoice schema (JSON/XML or BIR-prescribed alternatives) standards, JSON, XML, BIR-prescribed formats (system-generated only; e-signature required for RTIR pilots) format specifications, clearance model details, and archiving requirements.

N/A

No SAF-T standard; Philippines uses structured e-invoices and Real-Time Invoice Reporting (RTIR) system.

Access detailed regulatory announcements and implementation guidance.

Large taxpayer B2G e-invoicing pilots

1 July 2022

Pilot