Philippines Clarifies E-Invoicing Rules Ahead of December Deadline
The Philippines’ Bureau of Internal Revenue (BIR) has issued guidance on the electronic invoicing requirements that covered taxpayers must meet by 31 December 2026.
Revenue Memorandum Circular No. 98-2026 clarifies that an electronic invoice must be generated in a structured format by a registered or approved system, transmitted digitally to the buyer, and contain data that can be extracted for electronic processing. Invoices created manually in applications such as Word or Excel do not qualify.
Covered taxpayers must obtain a Permit to Issue Electronic Invoice before issuing e-invoices and secure certification for their invoicing system within six months of receiving the permit. For businesses with registered branches, the requirement applies to the head office and all branches.
The BIR also draws a distinction between issuing electronic invoices and electronically reporting sales data. The December deadline applies to invoice issuance; electronic sales reporting will be required only once the BIR issues separate implementing guidance.
