Electronic invoice in the Philippines: Electronic Invoicing System – EIS
The Bureau of Internal Revenue (BIR) has decided to extend the first phase of the electronic invoicing project, initially scheduled for March 2026, until December 31, 2026.
This initial stage covers large taxpayers and e-commerce companies, who must adapt their systems to issue and receive electronic invoices in compliance with the technical and control standards established by the BIR.
Starting in 2027, the program will expand into new phases that will include B2C (business-to-consumer) operations and exporters.
E-Invoicing in the Philippines
The Philippines is moving forward with the implementation of the new electronic invoicing system known as the Electronic Invoicing System (EIS). The Bureau of Internal Revenue (BIR) is responsible for the mass adoption of e-Invoicing in the country.
At the end of 2024, the government enacted Republic Act 12066 (known as CREATE MORE), which amended the original CREATE Act. The CREATE MORE law transforms the Philippines into an attractive business destination by making the tax incentive system more competitive, investment-friendly, predictable, and transparent at a global level.
The BIR issued Revenue Regulation No. 011-2025 in February 2025, establishing new requirements for electronic invoicing and digital sales reporting in the Philippines.
In October 2025, the BIR issued Regulation RR 026-2025, announcing that the deadline for the first group required to issue electronic invoices and prepare for e-Reporting has been extended until December 31, 2026.
The extension of the timeline until the end of 2026 aims to allow for a more gradual and controlled implementation, ensuring that companies have sufficient time to adapt their technological systems, train their staff, and guarantee data interoperability with the Philippine tax administration.
The first businesses affected will be:
- Large taxpayers, those with gross sales of 1 billion Philippine pesos and above;
- E-commerce companies
Further details, including final technical specifications, are expected in the coming months.
How does the new electronic invoicing system work in the Phillippines?
The EIS is a digital platform designed to receive, process, and store sales data transmitted by taxpayers through their electronic invoices or receipts issued via CAS, POS, or invoicing software.
The electronic invoice includes sales invoices, receipts, debit and credit notes and other similar accounting documents issued through the internet.
The electronic invoicing system in the Philippines is composed of two main components:
- Structured Electronic Invoices: Companies within the scope of the mandate must issue electronic invoices to their customers in a structured format (JSON) and with a digital signature. These invoices are transmitted directly to the tax authorities, although no pre-validation or pre-authorization process is required. Taxpayers can use the Electronic Invoicing System (EIS) and the invoice transmission system to comply with the submission and registration obligations before the BIR.
- Electronic Sales Reporting: In addition to issuing invoices, companies must submit a list of transactions from the previous three days to the BIR. This model does not involve pre-authorization but rather near real-time reporting, allowing information to be sent in JSON or XML format.
The Philippine Electronic Invoicing System operates as a continuous transaction control (CTC) reporting model, similar to that of South Korea. In fact, the Korea International Cooperation Agency (KOICA) has supported the Philippines in developing its electronic invoicing system.
Documents must be sent to the BIR via API in real or near real time, but never later than 3 days after the transaction is done. The documents exchanged with the BIR must be in JSON format and a JSON Web Signature must be applied. The BIR is in charge of sending the corresponding acceptance or rejection responses.
The information that an electronic invoice must contain is:
- Document number
- Date of issue
- Unique Identification Number: this is linked to the Document Number to prevent the taxpayer from rejecting or claiming that it is a different sales transaction.
- Seller Information
- Buyer's information
- Details of items/nature of service sold
- Amount of the sale
- VAT
- Discounts
EDICOM’s Global Electronic Invoicing Platform: Ensuring Compliance in the Philippines
Businesses subject to this regulation must ensure their invoices are formatted correctly, signed digitally, and submitted in compliance with BIR standards. EDICOM’s Global Electronic Invoicing Platform streamlines this process, ensuring companies operating in the Philippines can meet regulatory requirements with ease.
The EDICOM platform serves as a fully integrated solution that connects seamlessly with a company’s Enterprise Resource Planning (ERP) system, automating invoice transformation, validation, and submission to the BIR. The process follows these key steps:
Receiving and Transforming Invoices
When an invoice is generated in a company’s ERP, EDICOM’s platform captures the document in its original format. Since the BIR requires invoices in JSON format under the EIS framework, the platform automatically converts the invoice data to align with the mandated structure, ensuring full compliance.
Applying the Electronic Signature
To ensure data authenticity and security, the EDICOM platform applies a digital signature to the invoice. This step is essential in the Philippines, as the BIR mandates the use of electronic signatures to validate that invoices are legitimate and have not been altered after issuance.
Submission to the BIR’s EIS System
EDICOM automates the submission process by regularly scanning for new invoices that need to be sent to the BIR. Once validated, the invoices are automatically transmitted to the BIR’s Electronic Invoicing/Receipting System (EIS) for approval. This process eliminates manual errors and ensures real-time compliance with Philippine tax regulations.
Automated PDF Invoice Generation and Customer Notification
For businesses required to provide customers with PDF invoices, EDICOM offers an automated solution. The platform generates a PDF version of the invoice and securely publishes it for the recipient. An email notification is also sent, allowing the customer to download the invoice seamlessly. This eliminates the need for manual email distribution and ensures that invoices are delivered in a timely manner.
Why Companies in the Philippines Choose EDICOM
EDICOM’s Global Electronic Invoicing Platform is tailored to meet the unique e-invoicing requirements of the Philippines, helping businesses remain compliant while optimizing their invoicing processes. Key benefits include:
- Seamless ERP Integration: The platform integrates with existing ERP systems, reducing manual input and minimizing errors.
- BIR Compliance: EDICOM ensures compliance with the BIR’s EIS framework, including required formats and electronic signature standards.
- Real-Time Automation: Invoice transformation, validation, and submission occur automatically, reducing administrative burden.
- Secure Digital Transactions: The use of digital signatures ensures the security and authenticity of each transaction.
- Efficient Invoice Distribution. Customers receive timely notifications and access to their invoices through a secure online portal.
By implementing EDICOM’s platform, businesses in the Philippines can confidently navigate the complexities of the country’s e-invoicing regulations while improving operational efficiency and reducing compliance risks.
