Return to mapElectronic invoicing in the Philippines
Electronic invoicing is an initiative promoted by the Bureau of Internal Revenue (BIR) of the Philippines to modernize tax control and ensure the traceability of transactions. Through the Electronic Invoicing System (EIS), the country is moving towards a digital model that allows invoices to be sent and validated in real time.
Features of electronic invoicing in the Philippines
The Philippines implements a CTC (Continuous Transaction Controls) model similar to that of other Asian countries, with online validation by the tax administration.
The national electronic invoicing system is called the Electronic Invoicing/Receipting System (EIS) and is administered by the Bureau of Internal Revenue (BIR).
This system allows taxpayers to electronically transmit invoices and receipts in a structured format (JSON or XML), which are then validated and stored by the BIR.
Through the EIS, companies can issue Electronic Sales Invoices (ESI) and Electronic Receipts (ER), which replace traditional paper versions.
Mandatory
In October 2025, the BIR issued Regulation RR 026-2025 announcing that the deadline for the first group of electronic invoices and preparation for e-Reporting had been extended to December 31, 2026.
The first companies affected will be large taxpayers with revenues exceeding one billion Philippine pesos, e-commerce companies and taxpayers using CAS, CBA with e-Invoicing.
Invoice format
Electronic invoices must comply with the technical standards defined by the BIR:
- Structured format: JSON or XML.
- Document types: Electronic Sales Invoice (ESI), Electronic Receipt (ER), and Credit/Debit Notes.
Electronic signature
Electronic invoices must include a digital signature or authentication certificate that guarantees the integrity of the document during the pilot program period.
Archiving
Taxpayers must keep electronic copies of all invoices issued and received for at least 10 years, in a format that guarantees their legibility, integrity, and accessibility.
The BIR also maintains a central registry of validated documents, which companies can access in the event of audits.
Electronic invoice issuance process
The issuance process within the EIS system follows the continuous transactional control (CTC) model. Taxpayers are required to send electronic invoices in real time or near real time, before the delivery of the good or service.
- Generation: EDICOM generates the electronic invoice in accordance with the required format (JSON/XML).
- Transmission: The invoice is sent electronically to the BIR's EIS via the API.
- Validation: The EIS system reviews the information and issues an Acknowledgment Receipt (AR). Each invoice must contain a Unique Invoice Identification Number (UUID) assigned by the BIR system.
- Delivery: Once validated, the invoice can be sent to the end customer along with the AR.
This model ensures real-time tax control, reduces tax evasion, and optimizes administrative processes.
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