New accreditation requirements for e-invoicing solutions in the Philippines
The Philippines introduces new service provider accreditation rules, effective immediately, with a first application window in October 2026.
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E-Invoicing in the Philippines:
2027 BIR Mandate & E-Reporting
Last update: 2026, October 21
Summary
The Philippines is introducing mandatory electronic invoice issuance for selected businesses from January 1, 2027. A broader e-reporting obligation is planned to follow, requiring invoice data to be transmitted to the tax authority’s central EIS platform.
B2G & B2B & B2C Transactions
E-invoicing will become mandatory soon, e-reporting later
Businesses within scope must generate electronic invoices using an approved invoicing system by the end of 2026.
E-reporting to the tax authority will follow once the relevant implementation rules are issued.
Table of Contents
What the Law Says
E-Invoicing
The Philippines is introducing mandatory electronic invoicing for B2G, B2B and B2C transactions from 2027, which should be followed by an e-reporting mandate.
The framework is overseen by the Bureau of Internal Revenue (BIR), the Philippine tax authority. Its requirements are set out in Revenue Regulations No. 11-2025 [↗︎] and Revenue Regulations No. 26-2025 [↗︎], and further clarified by Revenue Memorandum Circular No. 98-2026 [↗︎].
From January 1, 2027, electronic invoicing will be mandatory for most companies. Micro taxpayers are exempt, although they may adopt e-invoicing voluntarily.
Certain other categories [↗︎], including some exporters and businesses exclusively using POS systems, will enter into scope at a later stage.
Businesses must generate their invoices using a Computerised Accounting System (CAS), a compliant Point-of-Sale (POS) system, or an Electronic Invoicing Service Provider (ESP).
The invoice data must be available in a structured electronic format, although no specific format is explicitly required. This will allow the data to be extracted and transmitted to the BIR when e-reporting through the Electronic Invoicing and Sales Reporting System (EIS) [↗︎] central platform becomes mandatory at a later stage. Further implementation rules and a general rollout date for the e-reporting obligation have yet to be confirmed.
Before issuing electronic invoices, businesses must also obtain a Permit to Issue (PTI) and a subsequent EIS Certification [↗︎] to confirm that their system can extract and transmit sales data.
The supplier is then responsible for delivering the invoice to the customer, generally through an electronic channel, such as a PDF sent by email. Printed copies may also be provided in certain circumstances.
Separately, the Philippines plans to introduce a Cross-border Electronic Invoicing (CEI) system for goods imported into the country, under Joint Administrative Order No. 001-2025 [↗︎]. Its implementation date has yet to be confirmed.
Invoices must generally be archived for five years.
Timeline
Pilot program start
E-invoicing & e-reporting pilot program started with 100 selected taxpayers
Mandatory e-invoicing issuance
First phase of the e-invoicing mandate, requiring most taxpayers to issue invoices electronically
Cross-border e-invoicing obligation
The Cross-border E-Invoicing system (CEI) will enter into force in 3 phases after the publication of the Customs Administrative Order (CAO)
Mandatory e-reporting
E-reporting obligation to the EIS central platform in JSON format will become mandatory.
Latest E-Invoicing News in the Philippines
E-invoicing in the Philippines from January 2027: The Complete Guide
The Philippines will require structured e-invoicing for large taxpayers and e-commerce businesses from January 2027.
Technical Details - E-Invoicing (from 2027)
The Philippines will require most companies to issue electronic invoices from 2027. E-reporting through the EIS central platform in JSON format will likely follow, but is not confirmed yet.
E-invoicing prerequisites
Before issuing electronic invoices, businesses within scope must obtain a Permit to Issue (PTI) from the BIR. The application must be submitted to the Revenue District Office or Large Taxpayer Office where the business is registered. The permit identifies the approved invoicing system and is separate from any existing permit to use an accounting system.
Businesses must then obtain an EIS Certification within six months of receiving their PTI. This process verifies that their invoicing system can extract, process and transmit sales data electronically. Applications and technical guidance are available through the EIS Certification Portal [↗︎].
Invoice format
From January 1, 2027, businesses within scope must issue their invoices electronically, as required by Revenue Memorandum Circular No. 98-2026 [↗︎].
Invoice data must be generated in a structured electronic format, allowing it to be extracted and processed automatically. However, the BIR has not prescribed a single format for internal use or defined all mandatory invoice fields, so further guidance from the authorities is highly needed.
For now, businesses appear to be free to use any semantic data model or syntax. They may therefore find it difficult to determine how to adapt their invoicing processes to comply and how to exchange invoices with trading partners that choose different formats.
Invoice delivery
The supplier is responsible for delivering the invoice to the customer. The document provided must be generated from the electronic invoice, but it can be delivered through different channels [↗︎], including:
- A PDF invoice sent by email
- An electronic invoice made available through an online portal or application
- A QR code giving access to the invoice
- A printed copy, provided upon request or, particularly for B2C transactions, when electronic delivery is impractical
Trading partners are free to choose their preferred delivery method.
Authorized systems & accredited service providers
Businesses within the scope of the electronic invoicing mandate must generate their invoices using a registered, approved or accredited invoicing system. They can either develop their own in-house solution or use a commercially available one.
These systems include Computerised Accounting Systems (CAS), which handle accounting processes and generate invoices as part of a company’s wider financial operations. Businesses may also use a compliant Point-of-Sale (POS) system, which records sales and generates invoices at the point of purchase.
Alternatively, businesses may rely on an Electronic Invoicing Service Provider (ESP). The BIR has recently introduced accreditation requirements for e-invoicing service providers. The accreditation process is currently underway, and no list of accredited ESPs is available yet.
Depending on their capabilities, these solutions can support businesses with invoice generation and delivery, as well as other functions such as archiving and future e-reporting.
2022 e-invoicing & e-reporting pilot phase
In July 2022, the Bureau of Internal Revenue (BIR), the Philippine tax authority, launched an e-invoicing and e-reporting pilot involving 100 selected large taxpayers.
For this purpose, the BIR introduced the central Electronic Invoicing and Sales Reporting System (EIS) [↗︎], designed to receive, process and store taxpayers’ sales data.
Participants issued electronic invoices to their customers and transmitted the corresponding sales data to EIS through an API. The data had to be encrypted and submitted in JSON format within three calendar days of the transaction, as specified in Revenue Regulations No. 8-2022 [↗︎].
In November 2023, the BIR reported technical difficulties affecting the platform and temporarily waived penalties for late submissions by pilot participants.
Further public information on the pilot’s progress has been limited, leaving its subsequent status unclear.
Technical Details - Possible future developments
Beyond the upcoming e-invoicing obligation, the Philippines plans to introduce electronic sales reporting and a separate cross-border e-invoicing system for imported goods. The implementation dates and further details of both initiatives remain to be confirmed.
E-reporting
The BIR’s goal is ultimately to allow tax-relevant data to be easily extracted electronically from the invoice and transmitted to the Electronic Invoicing/Receipting System (EIS) platform when the e-reporting obligation will be live.
The 2022 pilot required data to be transmitted to the tax authority within 3 calendar days under a structured format (either JSON, XML format or any other format as may be prescribed by the BIR).
To comply with the obligation, Computerized Accounting System (CAS), Computerized Book of Accounts (CBA) with Accounting Records (with electronic invoicing), or Accredited E-Invoicing Service Providers (ESP) will likely be mandated to generate a compliant e-invoice and transmit corresponding tax-relevant data to the EIS.
The mandate is not adopted yet, and detailed technical requirements, including potential payment data obligations, are not available for the moment.
Cross-border E-Invoicing (CEI) obligation
In January 2025, the Committee for Pre-border Technical Verification and Cross-border Electronic Invoicing enacted the Joint Administrative Order 001-2025 [↗︎], which contains the guidelines for implementing Administrative Order No. 23/2024.
The order notably aims at implementing a Cross-border E-Invoicing obligation (CEI). The obligation, concerning most of the goods exported to the Philippines should be implemented as in 3 phases, following the publication of the Customs Administrative Order (CAO):
- Phase 1, 30 days after the publication of the CAO: Mandatory registration of exporters abroad
- Phase 2, 60 days after the publication of the CAO: Mandatory use of the CEI System for all imports covered by the BOC Bulk and Break-Bulk Cargo Clearance Enhancement Program
- Phase 3, 90 days after the publication of the CAO: Mandatory use of the CEI System for all other imports
To comply with the CEI obligation, all exporters of goods to the Philippines will be required to apply for registration in the CEI System annually in order to receive a digital certificate for the purpose of signing the e-invoices.
Signed e-invoices must include 20 mandatory fields, and will have to be generated prior to the exports of goods through the CEI System using an accredited CEI System Provider.
Along with the CEI obligation, a pre-border technical verification system (PTV) will progressively be implemented, making mandatory to test and inspect all commodities by accredited Testing, Inspection, and Certification Companies prior to entering the Philippines.
It aims at ensuring that commodities imported to the Philippines match the declared specifications, description, weight, volume, and country of origin, and that they are safe and of good quality.
The Invoicing Hub Word
The Philippines
Mandatory e-invoicing is becoming a reality in Southeast Asia. In the Philippines, most companies must prepare to issue electronic invoices from 2027.
The Philippine approach separates e-invoice issuance from electronic reporting to the tax authority. It is not a real-time clearance model: businesses must first generate their invoices electronically and deliver them to their customers, while the broader e-reporting obligation is expected to follow later.
Within ASEAN, the Philippines joins countries such as Malaysia and Singapore in progressively introducing e-invoicing and electronic reporting requirements.
However, the Philippines’ e-invoicing journey has been rocky, marked by a pilot affected by technical difficulties, postponements and continuing uncertainty. Indeed, businesses will have to generate structured electronic invoices, but no single invoice format has been prescribed, leaving them to determine how best to comply.
The situation is also unclear for e-reporting. The EIS platform already exists and uses JSON, but the implementation rules and timeline for the broader obligation have yet to be confirmed. Similarly, the separate Cross-border Electronic Invoicing (CEI) system for imported goods has been announced, but its implementation date and further operational details remain uncertain.
As a result, businesses are expected to prepare for e-invoicing while still lacking a complete picture of the requirements that will follow. More detailed guidance and a clear timeline would help them implement solutions with greater confidence.
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Official Resources [↗︎]
Tax authority supervising e-invoicing in the Philippines
EIS central platform homepage, with guidance on e-invoicing & e-reporting topics
Technical requirements on EIS API & file formats
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