The BIR explained that this extension is necessary due to operational adjustments.
The Philippines’ tax authority, the Bureau of Internal Revenue (BIR), has issued Revenue Regulations (RR) No. 026-2025 on 5 September 2025, which grants covered taxpayers a significant extension for complying with the mandate to issue electronic invoices.
The regulation extends the deadline for covered taxpayers, including those in electronic commerce and large taxpayers, to comply with electronic invoicing until 31 December 2026. Under RR No. 11-2025, the following taxpayer groups were required to comply by 14 March 2026.
The BIR explains that this extension is necessary due to operational adjustments, such as system reconfiguration required by taxpayers. Furthermore, the ruling outlines the specific groups of taxpayers covered by the mandate and establishes that the regulations will take effect immediately upon publication on the BIR official website.
Revenue Regulations (RR) No. 26-2025 amends the transitional rules previously outlined in Revenue Regulations No. 11-2025 to extend the compliance period for electronic invoice issuance by various taxpayers.
Earlier, BIR issued Revenue Resolution 11-2025 on 27 February 2025, announcing the expansion of the electronic invoicing (e-invoicing) system.