The Philippines

Technical requirements

• Platform - E-invoicing System (EIS)

• Format - JSON

• Archival period - Minimum 10 years

E-invoice issuance mandatory by December 2026 for selected taxpayers

• 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.