E-invoicing in the Philippines (2026): the plain-English guide

What changes

For years, an invoice was a piece of paper, or a PDF that looked like one. Under the e-invoicing rule, an invoice is first of all data: it is created by a system in a fixed, structured format (BIR uses JSON), it reaches your buyer electronically, and the same data can be sent to BIR. A printed copy is still fine when a buyer wants one, as long as the invoice was made electronically first (RMC 98-2026, IV.4 and IV.7).

The deadline

RR 26-2025 set the deadline at December 31, 2026. The same regulation allows the Commissioner to extend it again, so keep an eye on BIR announcements, but plan for the date as it stands.

Who is covered

RMC 98-2026 (Section III) lists who must switch. Micro businesses are exempt. Everyone else is covered if they are:

• an online seller (e-commerce), small, medium or large;
• with the Large Taxpayers Service;
• a large taxpayer under the Ease of Paying Taxes rules;
• using a Computerized Accounting System (CAS), Computerized Books of Accounts, or other invoicing software;
• named later by the Commissioner.

If you are not sure where you fall, our three-question check gives a first answer, and the guide Am I covered? explains each case. Once a business is in, it stays in, even if its sales later drop below the micro line (IV.16). Head office and every branch are covered together (IV.10).

What makes an e-invoice valid

1. It is generated by a registered system in the structured format.
2. It is delivered to the buyer digitally: e-mail, an online page, a QR code, an app or a website.
3. Its data can be taken out and sent to BIR.

An invoice made in Word, Excel, Google Docs or Google Sheets does not meet the first point, so it is not an e-invoice (IV.4). See why Excel and Word invoices no longer count. The invoice still needs everything RR 7-2024 asks for: your registered name, your VAT or non-VAT TIN with branch code, the buyer's details where required, and the VAT breakdown.

The permits, in order

1. Permit to Issue E-Invoices (PTI) from your RDO (or LTO). BIR evaluates it within 20 working days. The PTI names the software you use; changing software later needs a new or amended PTI (IV.12).
2. EIS Certificate within six months of the PTI, through BIR's EIS certification portal, after a set of online tests. Without it, the PTI can be cancelled (IV.15).
3. Permit to Transmit (PTT) only when BIR calls for electronic sales reporting. Not yet.

A CAS permit (PTU or Acknowledgement Certificate) is a separate thing and does not by itself allow you to issue e-invoices (II.7). The guide PTU, PTI, EIS Certificate, PTT goes through each one.

"BIR-accredited software"?

BIR said in its advisory of 8 September 2025 that it does not accredit e-invoicing software providers: the business itself applies for its PTI and EIS Certificate. Be careful with any provider that says otherwise. Rules for e-invoicing service providers are expected in a separate regulation.

Corrections: no more editing

Once issued, an e-invoice cannot be changed or deleted (IV.8). To lower the amount (a return, a refund, a discount after the sale) you issue a credit note. To add something, you issue a new invoice. More in returns and refunds under e-invoicing.

When the system is down

During an outage you issue a BIR-approved manual invoice, then replace it with an e-invoice that names the manual invoice once the system is back (IV.11). See the manual-invoice rule.

A tax break for switching

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 ones. Ask your accountant how to claim it.

What to do this month

1. Check whether you are covered.
2. Choose the software you will issue e-invoices from, because your PTI will name it.
3. Apply for your PTI at your RDO; allow 20 working days.
4. Start issuing e-invoices before December 31, 2026, then get your EIS Certificate within six months.

How PrimerLedger helps

In PrimerLedger you switch your business to e-invoicing in Settings. From then on, every invoice is issued and locked when you save it, its data is kept in BIR's e-invoice format, and the buyer gets it by e-mail with a private link and a QR code. Returns become credit notes against the right invoice. BIR e-invoicing tracks your PTI and EIS Certificate dates and e-mails you before they are due, and a step-by-step screen guides you through BIR's certification tests with your own keys. Sending to BIR is built in and switched on once BIR gives your business the permit for it. Read more on BIR e-invoicing with PrimerLedger.