Electronic invoice in the Philippines: Electronic Invoicing System – EIS
The Bureau of Internal Revenue (BIR) has issued Revenue Regulation No. 011-2025, introducing new requirements for electronic invoicing and the digital reporting of sales in the Philippines under the CREATE MORE law.
According to this regulation, large taxpayers and e-commerce businesses must issue electronic invoices and report their sales electronically within a maximum period of one year, by March 2026.
Businesses that comply with these requirements, including those that voluntarily adopt e-Invoicing, will be eligible for tax incentives.
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.
In line with this legislation, BIR has issued Revenue Regulation No. 011-2025, establishing new requirements for electronic invoicing and digital sales reporting in the Philippines. Published on February 27, 2025, the regulation takes effect 15 days after publication. Once effective, large taxpayers and e-commerce businesses will have a maximum of one year to prepare for mandatory compliance, meaning they must start reporting their invoices to BIR no later than March 2026.
The first businesses affected will be:
- Large taxpayers, those with gross sales of 1 billion Philippine pesos and above;
- E-commerce companies
It is important to note that this regulation is provisional. Further details, including final technical specifications, are expected in the coming months.
This initiative aims to drive the digital transformation of accounting and tax processes, enhance transparency, and optimize tax compliance efficiency.
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 EIS in the Philippines is made up of an invoice report sent to the government’s central platform after invoices have been sent to final clients. Therefore, it is an invoice reporting system called the “Continuous Transaction Control” similar to that of South Korea. In fact the Korean International Cooperation Agency (KOICA) has helped the Philippines to develop its electronic invoice reporting system.
The electronic invoice includes sales invoices, receipts, debit and credit notes and other similar accounting documents issued through the internet.
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 once the documents are validated by the BIR. The BIR is in charge of validating the documents and 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.
