E-Invoicing in The Philippines

Q: What is the process for foreign suppliers or self-billing in The Philippines?

Foreign suppliers: Currently, non-resident suppliers are not subject to the e-invoicing mandate, unless they have a taxable presence or permanent establishment in the country. Thus, foreign entities do not need to comply with the EIS unless registered locally. Self-billing: Self-billing is not supported. The BIR does not currently allow buyers to issue invoices on behalf of suppliers. The JSON documentation and supported invoice types exclude this functionality.

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

The Philippines is advancing its tax administration through the phased implementation of its electronic invoicing system, led by the Bureau of Internal Revenue (BIR). Mandatory e-invoicing began for selected large taxpayers in July 2022, with a full rollout scheduled for 14 March 2026.

Under the system, businesses must issue and transmit invoices, receipts, and related commercial documents electronically using a standard JSON format and secure digital signatures. Transaction data is sent to the BIR’s EIS portal in real-time or near real-time via API, enhancing transparency, traceability, and tax compliance.

E-invoicing applies to B2B, B2C, and B2G transactions, covering document types such as sales invoices, official receipts, service billings, and credit or debit notes. The reform aims to modernise reporting, reduce tax evasion, and support digital recordkeeping across all sectors of the economy.

FAQs

Is e-invoicing mandatory for all businesses in The Philippines?

Yes. As of 1 March 2026, it will be mandatory for the following taxpayers:

1. Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as amall, medium and large taxpayers

2. Taxpayers under the jurisdiction of the large taxpayers service (LTS)

3. Taxpayers classified as large taxpayers under RA no. 11976 and RR No. 8-2024

4. Taxpayers using CAS, and CBA with electronic invoicing and other invoicing software

5. Taxpayers engaged in the export of goods and services pursuant to sections 106 and 108 of the tax code

6. Registered business enterprises availing of tax incentives under section 304(D) of the tax code

7. Taxpayers using POS system

8. Other taxpayers as may be required by the commissioner

Who is the governing entity overseeing e-invoicing in The Philippines?

The Bureau of Internal Revenue is the national tax authority overseeing e-invoicing in The Philippines.

Is there a phased implementation? What are the key deadlines?

Yes. The Philippines has adopted a phased approach to implementing its e-invoicing mandate.

Pilot Phase: From 1 July 2022
approximately 100 large taxpayers (exporters and e-commerce businesses) were selected by the BIR to participate in the pilot rollout.

First Mandatory Phase: From 14 March 2026 under revenue regulation no. 11-2025, the following taxpayers must comply with the e-invoicing mandate by this date:
- E-commerce or internet-based businesses
- Taxpayers under the large taxpayers service
- Taxpayers classified as large taxpayers under the ease of paying taxes act
- Taxpayers using computerized accounting systems, computerized books of accounts, or other invoicing software

Second Phase: The date is yet to be announced. The BIR plans to expand the mandate to more taxpayer groups.

Is there a national e-Invoicing platform in The Philippines?

Yes. EIS (electronic invoice system) is the national platform being used in The Philippines.

Do businesses need to register for e-invoicing compliance in The Philippines?

Yes. Businesses that fall under the e-invoicing mandate must complete a formal registration and certification process with the Bureau of Internal Revenue before they can start transmitting electronic invoices.

Is Peppol required or available for The Philippines?

No. Peppol is not required or supported in the Philippines. The BIR uses its own national e-invoicing infrastructure, based on a custom JSON schema and API. There is currently no PEPPOL authority or access point in the Philippines.

What is the process for foreign suppliers or self-billing in The Philippines?

Foreign suppliers:
Currently, non-resident suppliers are not subject to the e-invoicing mandate, unless they have a taxable presence or permanent establishment in the country. Thus, foreign entities do not need to comply with the EIS unless registered locally.

Self-billing:
Self-billing is not supported. The BIR does not currently allow buyers to issue invoices on behalf of suppliers. The JSON documentation and supported invoice types exclude this functionality.

What are the e-invoicing requirements for cross-border transactions?

Cross-border transactions are in scope under the e-invoicing system. Export invoices must be:

- Reported to the BIR in the same JSON format
- Tagged as exports with TIN "000000000" for the foreign buyer
- Marked for VAT-exempt or zero-rated treatment
- Submitted via API like any other sale

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2B, B2G, B2C
Model Type	Clearance
Government Entity	Bureau of Internal Revenue (BIR)
Formats	JSON
Infrastructure / Platform	Electronic invoicing system (EIS)
E-signature Required	Yes
Key Deadlines	14 March 2026 for multiple categories of taxpayers to comply with e-invoicing issuance requirements
AR Mandatory	Yes. AR is mandatory for covered taxpayers.
AP Mandatory	No. AP is currently not mandatory in The Philippines.
Peppol Available	No
Domestic Transactions	Yes
Cross-border Transactions	Yes. Export invoices are in scope.
Archiving Period	10 Years
Archiving Abroad	Yes

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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