Philippines
PHThe Bureau of Internal Revenue (BIR) requires covered taxpayers to issue structured electronic invoices from BIR-permitted systems, with electronic sales reporting to its Electronic Invoicing System (EIS) as a separate, later obligation; Peppol plays no role in the BIR rules reviewed.
Guide reviewed .
Invoicing and electronic documents
Electronic Invoicing System (EIS)
The BIR system built to store and process sales data from taxpayers' invoicing systems. EIS Certification tests that a taxpayer's system can extract and transmit invoice data. It is a tax reporting channel, not a delivery network between businesses, and is not connected to Peppol.
JSON sales data under the BIR's standard API guidelines · Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuance
Permit to Issue (PTI) Electronic Invoice
BIR authority to issue electronic invoices through a named, registered invoicing system. It is separate from the Permit to Use or Acknowledgement Certificate for a computerized accounting system.
Taxpayer's own structured invoice format, convertible to the BIR JSON · Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuance
Electronic Invoicing Service Providers (ESP)
Locally organised or licensed entities that may issue, validate, transmit and store e-invoices for taxpayers. Taxpayers may instead use an in-house or commercially acquired system. ESP rules are to follow in a separate issuance.
Not prescribed beyond the BIR's structured data requirements · Official source: BIR · press release of 23 September 2026 on the e-invoicing rules
Peppol
No Philippine Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. The BIR rules reviewed do not refer to Peppol.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
The Philippine obligation is about how an invoice is produced and whether its data can reach the BIR, not about a delivery network. An implementer must confirm the taxpayer's coverage, secure a Permit to Issue for each invoicing system, and pass EIS Certification within six months. Sending a document over Peppol does not by itself satisfy any of these steps.
Keep e-invoicing and electronic sales reporting apart in plans. The BIR has said that taxpayers should focus on issuing e-invoices now and that sales reporting will follow once separate rules are issued. See RMC No. 98-2026 for the definitions, downtime rules and branch treatment.
Legal guide
B2B · electronic invoice issuance
Mandatory on or before 31 December 2026Small, medium and large taxpayers in e-commerce or internet transactions, taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act (Republic Act No. 11976) and users of computerized accounting systems (CAS) or computerized books of accounts (CBA) with invoicing software must issue electronic invoices. A head office and all its branches are covered together.
Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuanceExemption · micro taxpayers
Exempt, voluntary adoption allowedMicro taxpayers are not covered by the mandatory requirement. They may issue registered manual invoices or use CAS, cash register machines or POS systems, and may adopt e-invoicing voluntarily with a Permit to Issue.
Official source: BIR · digest of Revenue Regulations No. 11-2025Later groups
To be set by separate Revenue RegulationsExporters of goods and services, Registered Business Enterprises with tax incentives, POS system users and others named by the Commissioner will be required to issue e-invoices once the BIR has a system able to store and process their data.
Official source: BIR · digest of Revenue Regulations No. 26-2025What counts as an e-invoice
Conditions applyThe invoice must come from a registered or accredited system in a structured format, be sent to the buyer electronically (email, online viewing, QR code, app or platform), and have data that can be extracted and sent to the BIR. Invoices typed in Word, Excel, Google Docs or similar tools, and system invoices printed on paper without electronic transmission, do not qualify.
Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuancePermits and certification
Required before and after go-liveCovered taxpayers need a Permit to Issue from their Revenue District Office or Large Taxpayer office before issuing e-invoices, and must obtain EIS Certification within six months of the permit or risk its revocation. Corrections use a credit note or a new invoice; an issued e-invoice may not be changed or deleted.
Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuanceE-reporting · electronic sales reporting
Not yet in effectReporting sales data to the BIR under Section 237-A of the Tax Code is a separate obligation. It applies only once the BIR issues its implementing rules; the Permit to Transmit is needed only when the Commissioner directs it.
Official source: BIR · Revenue Memorandum Circular No. 98-2026 on electronic invoice issuance
Timeline
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First EIS regulation
Revenue Regulations No. 8-2022 implemented the TRAIN Law (Republic Act No. 10963) amendments to Sections 237 and 237-A, covering exporters, e-commerce taxpayers and Large Taxpayers Service taxpayers.
Official source: BIR · digest of Revenue Regulations No. 8-2022 -
Coverage widened under CREATE MORE
Revenue Regulations No. 11-2025 implemented Sections 237 and 237-A as amended by Republic Act No. 12066 (CREATE MORE), adding large taxpayers and CAS or CBA users and exempting micro taxpayers.
Official source: BIR · digest of Revenue Regulations No. 11-2025 -
Compliance deadline extended
Revenue Regulations No. 26-2025 gave the first covered groups until 31 December 2026 to start issuing electronic invoices.
Official source: BIR · digest of Revenue Regulations No. 26-2025 -
Implementing guidelines issued
Revenue Memorandum Circular No. 98-2026 set the policies for e-invoice issuance, permits and EIS Certification, effective immediately.
Official source: BIR · press release of 23 September 2026 on the e-invoicing rules - Upcoming at review
E-invoicing deadline (upcoming)
Covered taxpayers must issue electronic invoices on or before this date. The Commissioner may extend the compliance period.
Official source: BIR · digest of Revenue Regulations No. 26-2025
Peppol in Philippines
- Directory participants
- 15
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 14 participants
- 14 participants
- ApplicationResponse11 participants
- 11 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 4 | |
| 5 | |
| 2 | |
| 1 |
Registration dates in the current Directory snapshot.