The Bureau of Internal Revenue (BIR) is preparing to implement electronic invoicing requirements for covered taxpayers by the end of 2026 as part of its push to digitize tax administration.
The BIR said it consulted business groups and other private-sector stakeholders on Aug. 25 on a draft Revenue Memorandum Circular (RMC) that will set the policies and guidelines for issuing electronic invoices.
The consultation was held under the BIR Partnership with the Multisectoral Group (BIR-PMSG) and included representatives from the business, accounting, tax, finance, export, technology, petroleum and foreign chamber sectors.
Under the proposed guidelines, taxpayers covered by the Dec. 31, 2026 deadline will be required to issue electronic invoices. Other taxpayer categories identified in the draft will become subject to the requirement once the BIR issues separate guidelines.
Covered taxpayers will be allowed to use internally developed or commercially acquired electronic invoicing systems, as well as services offered by Electronic Invoicing Solution Providers.
The draft RMC implements electronic invoicing requirements under Section 237 of the Tax Code and Revenue Regulations Nos. 8-2022 and 11-2025, as amended by RR No. 26-2025.
BIR commissioner Charlito Martin Mendoza said the agency wants to incorporate lessons from actual implementation as it rolls out its Electronic Invoicing System (EIS) project.
“Electronic invoicing is part of the legacy work we are building at the BIR. We have to get the EIS Project off the ground, learn from actual implementation, and improve as we go. Your input will help us get this right,” Mendoza said.
During the consultation, the BIR sought feedback on how the proposed rules would work with existing business processes and raised implementation issues with private-sector representatives.
“Electronic invoicing is an important part of modernizing tax administration. We want to move this reform forward in a way that works for taxpayers and businesses and gives them greater confidence in the systems they rely on,” Mendoza said.
The BIR said it will consider the private sector’s comments as it finalizes the electronic invoicing guidelines ahead of implementation.
