Resources
Everything about BIR e-invoicing. In plain words, with the sources.
15 guides written by our accounting team, with tables and diagrams, each linked to the official BIR document behind it.
December 31, 2026 · 69 days left
Start here
The rule, who is covered, and the questions everyone asks.
- E-invoicing in the Philippines (2026): the plain-English guide BIR set December 31, 2026 as the deadline. Here is the whole rule on one page: who, what, which permits, and what changes in your day. 7 min read · 5 official sources
- Am I covered? Who must switch to e-invoicing Not every business has to switch. The line is drawn by your sales, how you sell and how you make your invoices. 4 min read · 2 official sources
- BIR e-invoicing FAQ: 20 questions, answered plainly The questions we hear every week, with short answers and the rule each one comes from. 8 min read · 4 official sources
Permits and registration
PTI, EIS Certificate, PTT and CAS: what each one is, and in what order.
- PTU, PTI, EIS Certificate, PTT: which permit do you need? Four permits, four acronyms. Only two of them matter before your first e-invoice. Here is which, and in what order. 5 min read · 3 official sources
- CAS registration and e-invoicing: how they fit together If you already have a CAS permit, you are not done. If you do not have one, you may not need it. Here is how the two fit together. 5 min read · 3 official sources
- The EIS Certificate and the BIR EIS portal Six months after your PTI, your system has to pass BIR’s online tests. Here is what that involves, step by step. 6 min read · 3 official sources
On the invoice
What an e-invoice must show, its data format and its unique ID.
- Why Excel and Word invoices no longer count Many small businesses still type invoices into a Word or Excel template. For covered businesses, those invoices stop counting. 4 min read · 2 official sources
- What must be on an e-invoice: the full checklist An invoice is only as good as its details. Here is every required item, on an example you can compare yours with. 7 min read · 4 official sources
- How to issue an e-invoice, step by step Setting up once, then four steps per sale. Here is the whole path, from your business details to the buyer receiving the e-invoice. 6 min read · 2 official sources
- The e-invoice JSON format and unique ID, explained Behind every e-invoice there is a small data file. You never have to type it, but it helps to know what is in it. 7 min read · 2 official sources
- TIN and branch code on invoices: getting it right A small line with big consequences. How the TIN line must look, with examples for head office, branches and buyers. 4 min read · 2 official sources
Corrections, outages and penalties
What to do when something goes wrong, and what the law says.
- Returns and refunds: credit notes for e-invoices Once an e-invoice is issued, it stays as it is. Corrections go on new documents. Here is which one to use, and when. 5 min read · 1 official sources
- 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. 3 min read · 1 official sources
- E-invoicing penalties: what the Tax Code says No scare tactics: the penalty written in the law, what else is at risk, and the simple habits that keep you clear. 5 min read · 3 official sources
Online sellers
Shopee, Lazada, TikTok Shop, social media and your own website.
Official sources
Read the rules themselves. We link every one.
| Document | Date | What it means for you |
|---|---|---|
| RMC No. 98-2026 | 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. |
| RR No. 26-2025 | September 5, 2025 | Sets the deadline for covered taxpayers to issue e-invoices: December 31, 2026. The Commissioner may extend it. |
| RR No. 11-2025 | February 27, 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. |
| RR No. 7-2024 (digest) | April 11, 2024 | The invoicing rules under the Ease of Paying Taxes Act: "Invoice" replaces the official receipt, what every invoice must show (TIN line with branch code, VAT breakdown, buyer details), and the CAS footer. |
| Public Advisory: EIS accredited providers | September 8, 2025 | BIR does not accredit e-invoicing software providers. The taxpayer, not the provider, applies for EIS certification and the permit to transmit. |
Watch · 60 seconds
The rule, and the fix. 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.
Keeping your books
Invoices, expenses, receipts and a monthly routine for small businesses.
- How to make a proper invoice for your small business 5 min read →
- Excel or an accounting app: which is right for your business? 6 min read →
- How to track business expenses and keep every receipt 5 min read →
- Bookkeeping for Shopee, Lazada and TikTok Shop sellers 6 min read →
- A monthly bookkeeping checklist for small businesses 5 min read →
- Simple bookkeeping for a sari-sari store or small shop 6 min read →
Ready to put it into practice?
Three months free. Your first e-invoice in minutes.