Philippines e-Invoicing Compliance Updates

Invoicing in Philippines Highlights

Starting December 31, 2026, covered taxpayers in the Philippines will be required to issue e-invoices as structured data (JSON/XML or BIR-prescribed format) and transmit sales data to the Bureau of Internal Revenue's Electronic Invoicing/Sales Reporting System (EIS), under a decentralized, post-audit model — invoices are issued and reach buyers before BIR validation, with no pre-clearance step required. The mandate covers both B2B and B2G transactions, with government suppliers following the same BIR rules and submitting through PhilGEPS. Covered taxpayers must also retain invoice records for five years on-site, ready for BIR inspection at any time.

Requirements Snapshot

Tax Overview

Tax Type: Value-Added Tax (VAT)
Tax Authority: Bureau of Internal Revenue (BIR)
Current tax rates: Standard rate 12%; 0% for qualifying zero-rated transactions (exports, certain sales to registered enterprises); VAT-exempt categories under Sec. 109 NIRC
Currency: Philippine Peso (PHP)

Archival Overview

Legal archiving period: 5 years
Archive Location: Must be kept at the taxpayer's place of business at all times, available for BIR inspection/audit on demand

e-Signature Overview

e-Signature required: Not mandated as a distinct requirement for e-invoicing

Business-to-Business (B2B)

Model: Post-audit / decentralized CTC reporting - no pre-clearance. Seller issues the invoice and separately transmits sales data to BIR; BIR validation happens on receipt, not as a gate before the buyer receives the invoice
e-invoicing obligations: Mandatory for covered taxpayers by 31 Dec 2026: issue invoices as structured data (JSON/XML/BIR-prescribed format, not PDF/image) via CAS/CBA/invoicing software, and transmit sales data to BIR's EIS (CAS: Computerized Accounting System, CBA: Computerized Book of Accounts)
B2B Invoicing Government Platform: BIR Electronic Invoicing/Sales Reporting System (EIS) - reporting destination only, not a buyer-facing exchange platform
Invoice issuance requirements: Structured invoice data, system-generated, capable of extraction/transmission to BIR
Invoice reception requirements: Not specified in primary regulation

Business-to-Government (B2G)

e-invoicing obligations: Government-supplier invoices fall under the same BIR rules as B2B
B2G Invoicing Government Platform: PhilGEPS (Philippine Government Electronic Procurement System)
Invoice issuance requirements: Same as B2B
Invoice reception requirements: Not specified
B2G Invoice Formats: No separate B2G-specific format prescribed by law — same structured-data requirement (JSON/XML/BIR-prescribed) as the general B2B mandate applies

Philippines