| What | The number | Where it comes from |
|---|---|---|
| Deadline to issue e-invoices | December 31, 2026 | RR 26-2025 |
| Micro business line (exempt) | Gross sales under ₱3 million a year | RR 11-2025, RMC 98-2026 III |
| BIR decides on your PTI | Within 20 working days | RMC 98-2026 IV.12 |
| EIS Certificate due | Within 6 months of your PTI | RMC 98-2026 IV.15 |
| Certification tests | 5 (7 with a callback) | RMC 98-2026 II.6 |
| Buyer's TIN on the invoice | VAT-registered buyer, sale of ₱1,000 or more | RR 7-2024 |
| Extra deduction for set-up costs | 100% micro and small · 50% medium and large | RR 11-2025 |
The basics
1. What is an e-invoice?
An invoice created by a registered system in a structured format (BIR uses JSON), delivered to the buyer digitally, and whose data can be sent to BIR (RMC 98-2026, IV.4).
2. When do I have to start?
By December 31, 2026 (RR 26-2025). The Commissioner may extend the date, but plan for it as it stands.
3. Who has to switch?
Online sellers, taxpayers with the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes rules, and businesses that invoice from CAS or other software. Micro businesses are exempt. See Am I covered? or take the three-question check.
4. I'm micro. Can I switch anyway?
Yes (IV.1). But once a business is in, it stays in, even if its sales later drop (IV.16).
5. Do branches count separately?
No. Head office and every branch are covered together (IV.10). Branches on the same system share one PTI (IV.13).
The invoice itself
6. Can I keep using my Excel or Word template?
Not if you are covered: invoices made in Word, Excel, Google Docs or Sheets are not e-invoices (IV.4). See why Excel and Word invoices no longer count.
7. Is a PDF an e-invoice?
A PDF printed from your e-invoicing system, with the data behind it, is. A PDF exported from Word or Excel is not (IV.4, IV.7).
8. My customer wants paper. Is that allowed?
Yes. A printed copy is fine when the buyer asks, as long as the invoice was created electronically first (IV.4, IV.7).
9. Does every invoice need the buyer's TIN?
Not for most consumers. Under RR 7-2024, the buyer's name, address and TIN are required when a VAT-registered buyer buys ₱1,000 or more. See what must be on an e-invoice.
10. Can I edit or cancel an e-invoice?
No. To lower the amount, issue a credit note; to add something, issue a new invoice (IV.8). See credit notes for e-invoices.
Permits
11. What is the PTI?
The Permit to Issue E-Invoices, from your RDO (or LTO). BIR evaluates it within 20 working days, and it names the software you use (IV.12). It is separate from a CAS permit (II.7).
12. And the EIS Certificate?
Your system passes BIR's online tests within six months of your PTI. Without it, the PTI can be cancelled (IV.15).
13. Do I have to send every invoice to BIR now?
Not yet. Sending sales data to BIR needs a Permit to Transmit (PTT), and only when BIR directs your business to start (IV.2, IV.15). Until then, you keep the data ready.
14. Is there "BIR-accredited" e-invoicing software?
No. BIR said on 8 September 2025 that it does not accredit e-invoicing software providers; the taxpayer applies for certification. Be careful with any provider that claims otherwise.
15. What if I change software later?
Your PTI names your software, so switching to another system needs a new or amended PTI (IV.12). Choose before you apply.
Day to day
16. What if the internet or the system is down?
Issue a BIR-approved manual invoice, then replace it with an e-invoice that refers to it when the system is back (IV.11). See the manual-invoice rule.
17. I sell on Shopee, Lazada or TikTok Shop. What changes?
Online sellers above the micro line are covered. Each completed order gets its invoice, and returns become credit notes. See e-invoicing for online sellers.
18. How long do I keep the records?
RR 7-2024 asks for records to be kept for five years; many accountants advise keeping them longer. Keep the e-invoice data, not only the PDFs.
19. Is there any help with the cost?
RR 11-2025 allows an additional deduction for the cost of setting up e-invoicing and electronic sales reporting: 100% for micro and small taxpayers, 50% for medium and large. Ask your accountant how to claim it.
20. What are the penalties?
The Tax Code sets fines and possible imprisonment for failing to issue invoices. See what the law says about penalties.
How PrimerLedger helps
PrimerLedger answers most of these in the app: BIR e-invoicing asks the coverage questions, lists your steps, and tracks your PTI and EIS Certificate dates with reminders. Invoices are issued, locked and kept in BIR's format; returns become credit notes; and sending to BIR is built in for when your business has its permit. See BIR e-invoicing with PrimerLedger.
Official sources
- RMC No. 98-2026 The e-invoicing guidelines: who is covered, what makes a valid e-invoice, no editing after issue (credit notes instead), outages, the PTI, the EIS Certificate within six months, and the PTT only when BIR directs.
- RR No. 26-2025 Sets the deadline for covered taxpayers to issue e-invoices: December 31, 2026. The Commissioner may extend it.
- RR No. 11-2025 E-invoicing and electronic sales reporting under the CREATE MORE Act: who must comply (micro businesses exempt), a broad definition of e-commerce, structured invoice data from every CAS and invoicing software, and an extra deduction for the cost of setting it up.
- Public Advisory: EIS accredited providers BIR does not accredit e-invoicing software providers. The taxpayer, not the provider, applies for EIS certification and the permit to transmit.
All in one place: official BIR documents on e-invoicing. Guidance in plain words, not tax advice: your accountant or RDO confirms it for your business.