The rules, from BIR itself. With what each one means.

All documents

• Revenue Memorandum Circular September 22, 2026

  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.

  Open on bir.gov.ph ↗

  Explained in: E-invoicing in the Philippines (2026): the plain-English guide · E-invoicing for Shopee, Lazada and TikTok Shop sellers · PTU, PTI, EIS Certificate, PTT: which permit do you need?

• Revenue Regulations September 5, 2025

  RR No. 26-2025

  Sets the deadline for covered taxpayers to issue e-invoices: December 31, 2026. The Commissioner may extend it.

  Open on bir.gov.ph ↗

  Explained in: E-invoicing in the Philippines (2026): the plain-English guide · BIR e-invoicing FAQ: 20 questions, answered plainly

• Revenue Regulations February 27, 2025

  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.

  Open on bir.gov.ph ↗

  Explained in: E-invoicing in the Philippines (2026): the plain-English guide · E-invoicing for Shopee, Lazada and TikTok Shop sellers · Am I covered? Who must switch to e-invoicing

• Revenue Regulations April 11, 2024

  RR No. 7-2024 (digest)

  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.

  Open on bir.gov.ph ↗

  Explained in: What must be on an e-invoice: the full checklist · How to issue an e-invoice, step by step · CAS registration and e-invoicing: how they fit together

• Revenue Regulations May 27, 2024

  RR No. 11-2024

  Amends the invoicing rules: changing how a CAS prints invoices is a major enhancement that needs a new Acknowledgement Certificate, and it restates the penalty for failing to issue invoices (Tax Code Sec. 264).

  Open on bir.gov.ph ↗

  Explained in: PTU, PTI, EIS Certificate, PTT: which permit do you need? · E-invoicing penalties: what the Tax Code says · CAS registration and e-invoicing: how they fit together

• Revenue Memorandum Circular July 11, 2024

  RMC No. 77-2024

  Questions and answers on the invoicing rules of RR 7-2024: the kinds of invoices, and the ₱500 threshold for small sales.

  Open on bir.gov.ph ↗

  Explained in: What must be on an e-invoice: the full checklist

• Revenue Memorandum Circular July 11, 2024

  RMC No. 77-2024, Annexes A1 to B6

  Sample invoice layouts for VAT and non-VAT taxpayers, showing where each required item goes.

  Open on bir.gov.ph ↗

  Explained in: What must be on an e-invoice: the full checklist · TIN and branch code on invoices: getting it right

• Advisory September 8, 2025

  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.

  Open on bir.gov.ph ↗

  Explained in: E-invoicing in the Philippines (2026): the plain-English guide · PTU, PTI, EIS Certificate, PTT: which permit do you need? · BIR e-invoicing FAQ: 20 questions, answered plainly

• Press release September 23, 2026

  BIR press release

  BIR keeps the December 31, 2026 deadline; e-invoicing and electronic sales reporting are separate steps.

  Open on bir.gov.ph ↗

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

• Law as amended

  National Internal Revenue Code (Tax Code)

  Sec. 113 (invoicing requirements), Sec. 237 (issuance of invoices), Sec. 237-A (electronic sales reporting) and Sec. 264 (penalties).

  Open on bir.gov.ph ↗

  Explained in: E-invoicing penalties: what the Tax Code says

• Portal ongoing

  BIR Electronic Invoicing System (EIS) page

  BIR's own page on the EIS, with its announcements. The certification portal (eis-cert.bir.gov.ph) opens after registration.

  Open on bir.gov.ph ↗

  Explained in: The e-invoice JSON format and unique ID, explained · The EIS Certificate and the BIR EIS portal

Links go to BIR's own websites (bir.gov.ph and bir-cdn.bir.gov.ph), checked on October 8, 2026. BIR may move or update a file; its website is the authority. Our summaries are guidance in plain words, not tax advice.