25/09/2026
The BIR has issued RMC No. 98-2026, providing guidelines on the implementation of Electronic Invoicing (e-Invoicing).
Covered taxpayers are required to be ready to issue compliant electronic invoices on or before December 31, 2026. This generally covers:
• Small, Medium, and Large Taxpayers engaged in e-commerce or internet transactions
• Taxpayers under the Large Taxpayers Service (LTS)
• Large Taxpayers covered by the EOPT framework
• Taxpayers using CAS/CBA with electronic invoicing or other invoicing software
Micro Taxpayers are exempt from the mandatory December 31, 2026 requirement.
Businesses covered by the rules should start reviewing their current accounting, POS, and invoicing systems to determine what needs to be updated or prepared for compliance.
A quick reminder from the BIR: As of September 14, 2026, the BIR has not accredited or endorsed any official e-Invoicing Service Provider (ESP). Be cautious of providers claiming to be “BIR-accredited” and verify such claims through official BIR issuances and channels.
The BIR has also temporarily suspended ESP-related meetings, consultations, product demonstrations, and similar engagements while the policies and accreditation framework are still being finalized.
📌 For now, businesses may start assessing their e-Invoicing readiness and kindly wait for further updates and official guidelines from the BIR before engaging any provider claiming to be BIR-accredited.
