The Philippines Issues New Policies for Upcoming E-Invoicing Mandate
Monday 28th September, 2026
The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular No. 98-2026 (RMC), which prescribes new policies and guidelines for the upcoming e-invoicing mandate starting on 31 December, 2026.
The RMC makes it clear that the e-invoicing obligations are distinctly separate from the electronic sales data reporting requirement to the EIS platform, which has been in pilot phase since 2022. Electronic sales data reporting will only come into effect after a separate issuance of policies and guidelines from the BIR.
Taxpayers are allowed to use in-house solution, commercially acquired e-invoicing solutions or an E-invoicing Service Provider (ESP) to comply with the requirements.
Guidelines and policies governing ESPs are expected to be released soon in separate issuance.
The following taxpayers have to comply with the e-invoicing mandate:
• Taxpayers classified as Small, Medium, or Large engaged in e-commerce or internet transactions (Micro Taxpayers are exempted)
• Taxpayers under the Large Taxpayers Service
• Taxpayers classified as Large Taxpayer under the Ease of Paying Taxes Act (Republic Act No. 11976) and RR No. 8-2024
• Taxpayers using Computerised Accounting Systems (CAS), Computerised Books of Accounts with accounting records
and electronic invoicing, or other invoicing software
• Other taxpayers identified by the Commissioner of Internal Revenue.
Taxpayers can opt in for e-invoicing mandate before December 31, 2026.
All taxpayers in scope of e-invoicing mandate need to obtain EIS certification to validate electronic sales data reporting capabilities.
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