Philippines E-Invoicing: A New Era of Digital Tax Compliance
The Philippines is undergoing a major digital transformation in its tax ecosystem, and at the heart of this change lies Philippines e-invoicing. Introduced and managed by the Bureau of Internal Revenue (BIR), the system aims to streamline tax compliance, improve transparency, and modernize the way businesses handle invoicing and reporting.
Understanding the Philippines E-Invoicing Mandate
The Philippines is progressing with the rollout of its new Electronic Invoicing System (EIS), a key step in the country’s digital tax transformation. The Bureau of Internal Revenue (BIR) is leading the nationwide implementation and oversight of e-Invoicing adoption across all relevant businesses.
At the close of 2024, the Philippine government passed Republic Act No. 12066, also known as the CREATE MORE law, amending the original CREATE Act. This reform is designed to strengthen the Philippines’ position as a competitive global investment hub by enhancing the country’s tax incentive framework—making it more attractive, transparent, predictable, and aligned with international standards.
In February 2025, the Bureau of Internal Revenue (BIR) released Revenue Regulation No. 011-2025, introducing updated requirements for electronic invoicing and digital sales reporting across the country.
Subsequently, in October 2025, the BIR issued Revenue Regulation No. 026-2025, officially extending the compliance deadline for the first batch of taxpayers required to implement e-Invoicing and e-Reporting until December 31, 2026.
This extension is intended to facilitate a smoother and more phased transition, providing businesses ample time to upgrade their systems, train employees, and ensure seamless data integration with the BIR’s digital infrastructure.
The initial rollout will apply to:
Large taxpayers with annual gross sales of at least PHP 1 billion
E-commerce enterprises
Beginning in 2027, the program will enter its next phase, extending coverage to B2C (business-to-consumer) transacti