Start free trialStart free

BIR e-invoicing

BIR e-invoicing, done properly. Without the paperwork.

Issue e-invoices in BIR's format, deliver them to your buyers, correct them with credit notes and keep every record, from one simple app made for the Philippines.

Start free — 3 months Am I covered?

December 31, 2026 · 69 days left

The BIR rule

E-invoicing is now the law. Here is what it means for you.

  1. 01

    Who must switch

    Online sellers, businesses using accounting or invoicing software, and large taxpayers. Micro businesses (under ₱3 million a year) don't have to, but may.

    Source: RMC 98-2026, III

  2. 02

    By when

    December 31, 2026

    For every covered business. The BIR may move it again; we follow every new issuance.

    Source: RR 26-2025 · RMC 98-2026, IV.1

  3. 03

    What counts

    An invoice made in a registered system, sent to your buyer digitally (e-mail, link or QR code), with data BIR can receive. Invoices made in Word, Excel or Google Sheets don't count.

    Source: RMC 98-2026, IV.4

  4. 04

    What you need from BIR

    A Permit to Issue E-Invoices (PTI) from your RDO, then an EIS Certificate within six months.

    Source: RMC 98-2026, IV.12 · IV.15

  5. 05

    No more editing

    An issued e-invoice can't be changed or deleted. Returns and corrections become credit notes.

    Source: RMC 98-2026, IV.8

Guidance in plain words, not tax advice. Ask your accountant or RDO about your business.

Watch · 60 seconds

E-invoicing with PrimerLedger. In about a minute.

Read the transcript

December 31, 2026.

BIR e-invoicing becomes the rule for online sellers, and for businesses that invoice from software.

Invoices typed in Word or Excel won’t count anymore.

Meet PrimerLedger.

Upload the order file you already export. Check the invoices. Click issue.

Thousands of orders run in the background, while you keep working.

Shopee, Lazada, TikTok Shop, Facebook, or your own website. It works wherever you sell.

Returns become credit notes. Every buyer gets a link and a QR code.

Every e-invoice is locked, and saved as JSON in BIR’s format. When BIR calls for it, it’s digitally signed, and sent to BIR.

BIR approves businesses, not software. We walk you through your permits, and remind you before each date.

PrimerLedger. E-invoicing for Philippine businesses. Free for three months.

The video shows these as illustrated scenes with made-up orders, invoices and a fictional café. PrimerLedger is not affiliated with any platform named.

What you send

An e-invoice from PrimerLedger. Everything the rule asks for.

  • Your registered name and VAT or non-VAT TIN line As on your BIR Certificate of Registration, with your branch code.
  • Your buyer’s name, address and TIN For VAT-registered buyers on sales of ₱1,000 or more, as the rule asks.
  • A VAT breakdown on every invoice VATable sales, VAT, zero-rated and exempt sales, line by line.
  • Your PTU / Acknowledgement Certificate footer Printed at the bottom when you enter it in Settings.
  • A QR code and a private link The buyer opens the invoice as issued, without an account.
  • The data in BIR's e-invoice format Saved the moment it is issued, never changed afterwards.

Am I covered?

Does the rule apply to you? Three questions.

Your annual gross sales

Micro businesses (under ₱3 million a year) are exempt.

Do you sell online?

Shopee, Lazada, TikTok Shop, social media or your own website.

Are you with the Large Taxpayers Service?

Large taxpayers are covered whatever their sales.

Your answer

Answer the three questions.

Nothing you choose here is sent anywhere.

Based on RMC 98-2026, III. Guidance, not tax advice: your accountant or RDO confirms it for your business.

Built for BIR's rules

The rules are strict. PrimerLedger follows them for you.

  • Locked once issued

    An e-invoice can't be edited or deleted, by anyone. Corrections are credit notes.

  • Returns become credit notes

    Full or partial, with BIR's correction reason, against the right invoice.

  • BIR's format, kept for every invoice

    The e-invoice data is saved the moment it's issued. Download a month or a year as one file.

  • A link and QR code for every buyer

    Buyers open their invoice without an account.

  • System down? Covered.

    Issue the manual invoice BIR allows, then replace it with an e-invoice that names it.

  • Your permits, tracked

    “Am I covered?”, your steps, and reminders before your PTI and EIS Certificate dates.

Straight answers

BIR approves businesses, not software.

Your business applies for its own permits. PrimerLedger shows you each step and does the invoicing work after.

  • A step-by-step screen for BIR's certification tests, using your own keys
  • A tracker for your PTI and certificate dates, with e-mail reminders
  • Sending your e-invoices to BIR: ready, and switched on once BIR gives your business the permit

PrimerLedger is e-invoicing software. BIR does not accredit software providers; your business holds its own PTI and EIS Certificate.

The permits your business needs for BIR e-invoicing
StepPermitWhereWhen
1 Permit to Issue E-Invoices (PTI) Your Revenue District Office. BIR takes up to 20 working days. Before your first e-invoice.
2 EIS Certificate BIR's EIS certification portal: a set of online tests. Within 6 months after your PTI.
3 Permit to Transmit (PTT) The same portal. Not yet. Only when BIR calls for electronic sales reporting.

Source: RMC 98-2026, IV.12 · IV.15. Micro businesses (under ₱3 million a year) don't have to switch, but may.

Sending to BIR

Sending your e-invoices to BIR is built in. BIR asks for it only after it gives your business a Permit to Transmit (PTT); until then nothing is sent, and every e-invoice keeps its data ready.

Your records

Download a month or a year of e-invoice files as one ZIP, with a summary that opens in Excel. Keep it, or give it to your accountant.

Corrections

Too much charged or goods returned: a credit note against the invoice. Something missed: a new invoice that names the first one. The issued invoice never changes.

Questions

E-invoicing, answered plainly.

Do I have to switch to e-invoicing?

If you sell online, use accounting or invoicing software, or are a large taxpayer, BIR's rule (RMC 98-2026) says yes, by December 31, 2026. Micro businesses with gross sales under ₱3 million a year don't have to, but may. The three questions on our Am I covered? page give you a first answer; your accountant or RDO confirms it.

I sell on Shopee. How do my orders become e-invoices?

Export your orders from Shopee Seller Centre (the "All" tab) and upload the file to PrimerLedger as it is. Each completed order becomes one e-invoice and approved returns become credit notes. Upload the same month again any time: nothing is doubled. A direct Shopee connection is planned.

Does PrimerLedger send my e-invoices to BIR?

PrimerLedger keeps the data of every e-invoice in BIR's format from the moment it is issued, and sending it to BIR is built in. BIR asks for it only once it gives your business a Permit to Transmit; until then nothing is sent, and you can download your e-invoice files any time.

Is PrimerLedger BIR-accredited?

BIR does not accredit e-invoicing software providers. Your business applies for its own Permit to Issue E-Invoices (PTI) and EIS Certificate, naming the software it uses. PrimerLedger shows you each step, runs BIR's certification tests with your own keys and tracks your dates.

What happens when a buyer returns an order?

An issued e-invoice can't be changed, so the return becomes a credit note against that invoice: for the whole order or the items that came back. For online orders, PrimerLedger finds the return in your next upload once the platform has approved it, and you issue the credit notes in one click.

Can I keep using Excel for my invoices?

Not for e-invoices. RMC 98-2026 says invoices made in Word, Excel, Google Docs or Google Sheets are not valid e-invoices. You can still export your PrimerLedger records to Excel any time.

Need to explain it to your partner or your team? BIR e-invoicing in 10 slides.

See the deck

Guides

The rule, one question at a time.

All guides

Ready before December 31.

Three months free. Set up your business, then issue your first e-invoice in minutes.

Start your 3-month free trial Talk to us first