Philippines: BIR circular requires covered taxpayers to issue e-invoices by 31 December 2026; no e-invoicing providers accredited yet

Philippines: BIR circular requires covered taxpayers to issue e-invoices by 31 December 2026; no e-invoicing providers accredited yet

22 September 2026: The Philippine Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 98-2026, dated 22 September 2026, setting out how businesses must move to electronic invoicing. Covered taxpayers, except micro taxpayers, must be issuing structured electronic invoices by 31 December 2026.

Not yet independently verified. The circular was read in a copy hosted by an accounting firm rather than on the BIR's own site. Rules for e-invoicing service providers are to come in a separate issuance. We will update this when it can be confirmed, and remove this note.

What the circular requires

According to the circular and KPMG's summary:

• Who is covered: e-commerce and online sellers, large taxpayers, and businesses that use computerised accounting systems or invoicing software. Micro taxpayers are excluded.
• What counts: structured electronic invoices that can be transmitted to the buyer and reported to the BIR. Printouts from systems that cannot do this do not count as e-invoices.
• Steps: obtain a Permit to Issue Electronic Invoice (PTI), then an Electronic Invoicing and Sales Reporting System (EIS) certification within six months of the permit.

KPMG also notes that the BIR said on 14 September 2026 that it has not accredited any e-invoicing service provider and has paused some provider engagements; rules for providers will come in a separate issuance.

Who is affected

Philippine businesses in the covered groups, and the ERP, accounting and invoicing software vendors that serve them, which must support structured invoices, transmission to buyers and sales reporting.

What to do

1. Check whether you are a covered taxpayer and confirm your deadline.
2. Apply for the PTI early; the EIS certification follows within six months.
3. Ask your ERP or invoicing vendor how its product will meet the transmission and reporting requirements.
4. Be wary of vendors claiming to be "BIR-accredited" e-invoicing providers: the BIR says none has been accredited.
5. Watch for the separate rules on e-invoicing service providers.

Why it matters for buyers

The Philippines is joining the countries in Asia that require real-time or near-real-time e-invoicing. With under three months to the deadline and no accredited providers, buyers should choose software that can adapt as the provider rules are published.

Sources

• Bureau of Internal Revenue: Revenue Memorandum Circular No. 98-2026 (copy hosted by KPMG Philippines) - 22 September 2026
• KPMG: Philippines - e-invoicing required by December 31, 2026 - 30 September 2026