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System down? The manual-invoice rule for e-invoicing

Internet down, power out, system unreachable. You can still sell. Here is the rule for the hours when e-invoicing is not possible.

By the PrimerLedger accounting team · Updated October 8, 2026 · 3 min read

  1. 01 System down Power, internet or the system itself.
  2. 02 Manual invoice BIR-approved booklet, filled in for each sale.
  3. 03 System back Note when the outage ended.
  4. 04 Replacing e-invoice Same buyer and amounts, naming the manual invoice number. Once per manual invoice.
From outage to e-invoice Source: RMC 98-2026 IV.11

The rule

RMC 98-2026 (IV.11) plans for outages: if a system breakdown, power interruption or similar problem stops you from issuing e-invoices, you issue a BIR-approved manual invoice for the sale. Once the system is working again, you issue an e-invoice that refers to that manual invoice, so the sale ends up in your e-invoice records too.

Be ready before it happens

  • Keep a booklet of BIR-approved manual invoices at each place where you sell. Ask your RDO how to get them.
  • Make sure everyone who sells knows where the booklet is and how to fill it in.
  • Keep the copies together, so the replacements are easy to make later.

During the outage

  1. Fill in a manual invoice for each sale, with everything an invoice needs: buyer, items, amounts, VAT.
  2. Give the buyer their copy.
  3. Note the time the outage started and ended.

After the outage

  1. For each manual invoice, issue an e-invoice with the same buyer, items and amounts.
  2. Put the manual invoice number on the e-invoice.
  3. Replace each manual invoice once, never twice.
  4. Keep the manual invoice copies with your records.

BIR may publish more details on outages and replacements. Your accountant or RDO can confirm the practical steps for your business.

How PrimerLedger helps

A new invoice in PrimerLedger has a "Replaces manual invoice No." field under More details. Fill it in and the e-invoice shows "Replaces manual invoice No. …" on its PDF and on the buyer's page, and carries it in the e-invoice data. PrimerLedger refuses a second e-invoice for the same manual number. And because PrimerLedger runs in the browser, any device with internet can issue invoices: a phone on mobile data often keeps you going when the shop's connection is down. See BIR e-invoicing with PrimerLedger.

Official sources

  • RMC No. 98-2026 Revenue Memorandum Circular · September 22, 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.

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.

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