E-invoicing in Philippines

The Philippines is implementing a clearance-like electronic invoicing and near-real-time transaction reporting system. Mandatory e-invoicing began in 2022 for a pilot group, and expansion continues with full adoption for key taxpayer categories by March 2026. The system uses JSON‑based e-invoices via BIR’s EIS platform.

Invoice format

Structured JSON invoice including sales and VAT data, issued via certified accounting systems.

Submission or exchange

Integration via Certified Accounting Systems (CAS), certified software, or manual portal.

Scope, model and deadlines

Reporting after issuance (within 3 days); not pre-clearance but real-time summary submission.

Invoice format

JSON structured e-invoice, digitally signed and transmitted via EIS portal.

Submission or exchange

BIR’s EIS and Certification portals via taxpayer systems or POS/CAS.

Scope, model and deadlines

Continuous Transaction Control (CTC)—e‑invoice data/reporting must reach BIR within 3 days.

Invoice format

Same JSON structured data; receipts and credit/debit notes included.

Submission or exchange

POS or CAS systems transmitting to EIS via certified channels.

Scope, model and deadlines

Same reporting timeframe (3-day submission) post issuance.

Earlier guidance (pending review)

Mandatory electronic sales reporting continuous in near-real-time; replaces separate aggregate returns for in-scope taxpayers.

Applicable transactions

Sales data must be reported continuously within three calendar days of transaction.

Format

JSON payload covering invoice details and VAT sales data.