The Philippines’ tax administration (BIR) issued Revenue Resolution 11-2025 on 27 February 2025, announcing the expansion of the electronic invoicing (e-invoicing) system.
The Philippines’ e-invoicing mandate requires taxpayers to issue invoices in a structured format using a BIR-certified accounting system and report e-invoice data to the BIR in real-time or within three calendar days of the transaction.
Taxpayers involved in e-commerce or online transactions under the Large Taxpayers Service (LTS), or classified as Large Taxpayers under RA No. 11976 and RR No. 8-2024 must meet the two specified requirements within 27 January 2026.
Taxpayers must comply once the BIR develops a system to store and process invoice data. The BIR will announce deadlines through a separate resolution. If a taxpayer’s business activities are registered to a Branch Office, both the Head Office and all Branch Offices are required to comply with electronic sales reporting.