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Philippines e-invoicing
Asia-Pacific · E-invoicing + sales data transmission (within 3 days)
Last updated September 21, 2026
RR 11-2025 (27 February 2025), as amended by RR 26-2025, sets 31 December 2026 as the deadline for the first wave: e-commerce and internet-transaction businesses (micro taxpayers excluded), taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act (RA 11976), and businesses already using computerised accounting systems or invoicing software. It implements the CREATE MORE Act (RA 12066). The earlier EIS pilot for selected large taxpayers, launched in July 2022, was suspended by late 2023 amid technical challenges – this time the BIR is phasing in further groups only as its own infrastructure is ready.
Within 12 months
Gilt für
B2B, B2C
December 31, 2026
Nächste Phasenfrist
Large taxpayers & e-commerce: 31 Dec 2026
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Roughly how big is the business?
Is your business established in the Philippines – a company, branch, or fixed establishment there?
Out of scope – no Philippine e-invoicing duties
With no establishment and no Philippine tax registration, the BIR's e-invoicing rules don't reach you. Revisit if you register for VAT there – the mandate's waves are defined by taxpayer classification, so your status on registration decides when you join.
Registered without establishment – wait for the implementing rules
The first wave is defined by taxpayer classification, and how non-resident registrants – including foreign digital service providers with Philippine VAT registrations – will be treated isn't spelled out in the rules read so far. Nothing is due from you by the 2026 deadline on the face of it, but confirm with the BIR or a local adviser before relying on that.
Not in the first wave – unless you sell online or use accounting software
Most SMEs sit outside the 31 December 2026 wave – but two doors pull smaller businesses in: e-commerce and internet transactions (micro taxpayers excluded), and using a computerised accounting system or invoicing software. If either applies, you share the large-taxpayer deadline. Everyone else follows in later phases once the BIR's platform is ready.
In scope – your deadline is 31 December 2026
Taxpayers under the Large Taxpayers Service, large taxpayers under RA 11976, e-commerce businesses and anyone already running a computerised accounting system are in the first wave: by 31 December 2026 invoices must be system-generated through BIR-registered or accredited software in the BIR's structured format, with sales data transmitted no later than three calendar days from the transaction. If you lived through the 2022 EIS pilot, note this mandate runs on new rules – RR 11-2025 as amended by RR 26-2025.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
1 July 2022
EIS pilot – selected large taxpayers
The Electronic Invoicing/Receipting System pilot launched for selected large taxpayers; it was suspended by late 2023 amid technical challenges.
Done
27 February 2025
RR 11-2025 issued
The first-wave mandate was defined under the CREATE MORE Act; RR 26-2025 later moved the compliance deadline to end-2026.
Done
31 December 2026
Large taxpayers, e-commerce, CAS users
First wave must issue invoices through BIR-registered or accredited software, with sales data transmitted within three calendar days of the transaction.
Next
Later phases
Remaining taxpayers
Further groups join under separate regulations once the BIR's platform – including the Electronic Sales Reporting System – is ready.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2C
Modell
E-invoicing + sales data transmission (within 3 days)
Formate
BIR structured format via registered CAS / accredited software
Region
Asia-Pacific
STATUS
Within 12 months
Anwendungsbereich
First wave, due 31 December 2026: e-commerce and internet-transaction businesses (excluding micro taxpayers), LTS-jurisdiction taxpayers, large taxpayers under RA 11976 / RR 8-2024, and users of computerised accounting systems, computerised books of account or invoicing software. Invoices must be system-generated through BIR-registered or accredited software in the BIR's structured format, with sales data transmitted in real or near-real time and no later than three calendar days from the transaction. Exporters, incentive-registered business enterprises and POS users are deferred until the BIR's system is established (RR 26-2025). Remaining taxpayers follow under separate regulations once the BIR's platform is ready.
Sanktionen und Übergangsfrist
Non-compliance falls back on the Tax Code's invoicing penalties once the deadline passes; the implementing rules leave e-invoicing-specific penalty amounts to be clarified.
Quellen
Official sources checked on 21 September 2026:
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
RR 11-2025 (27 February 2025), as amended by RR 26-2025, sets 31 December 2026 as the deadline for the first wave: e-commerce and internet-transaction businesses (micro taxpayers excluded), taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act (RA 11976), and businesses already using computerised accounting systems or invoicing software. It implements the CREATE MORE Act (RA 12066). The earlier EIS pilot for selected large taxpayers, launched in July 2022, was suspended by late 2023 amid technical challenges – this time the BIR is phasing in further groups only as its own infrastructure is ready.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Within 12 months. Next key date: Large taxpayers & e-commerce: 31 Dec 2026 (December 31, 2026).
Wer muss die E-Rechnung in diesem Land einhalten?
First wave, due 31 December 2026: e-commerce and internet-transaction businesses (excluding micro taxpayers), LTS-jurisdiction taxpayers, large taxpayers under RA 11976 / RR 8-2024, and users of computerised accounting systems, computerised books of account or invoicing software. Invoices must be system-generated through BIR-registered or accredited software in the BIR's structured format, with sales data transmitted in real or near-real time and no later than three calendar days from the transaction. Exporters, incentive-registered business enterprises and POS users are deferred until the BIR's system is established (RR 26-2025). Remaining taxpayers follow under separate regulations once the BIR's platform is ready.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
BIR structured format via registered CAS / accredited software. Model: E-invoicing + sales data transmission (within 3 days).
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
Non-compliance falls back on the Tax Code's invoicing penalties once the deadline passes; the implementing rules leave e-invoicing-specific penalty amounts to be clarified.
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