Explore the latest electronic invoicing, reporting and archival requirements.

The Philippines

Regulations

E-invoicing requirements in The Philippines

The Philippines is in an implementation phase.

Technical requirements

  • Platform - E-invoicing System (EIS)

  • Format - JSON

  • Archival period - Minimum 10 years

Real-Time-Reporting mandate starting from March 2026

  • Businesses under the jurisdiction of the Large Taxpayers Service

  • Businesses engaged in e-commerce

  • Businesses engaged in the export of goods and services

Compliance for all other taxpayer groups will follow upon the BIR's system establishment, with subsequent deadlines determined by regulation.

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