E-invoicing compliance and regulatory updates - Philippines

Electronic Invoicing in Philippines

Is e-invoicing mandatory in Philippines ?

E-invoicing is partially mandatory in the Philippines.

Who is affected?

Under the TRAIN Act (Tax Reform for Acceleration and Inclusion Act), taxpayers engaged in the export of goods and services, e-commerce, and those classified under the Large Taxpayers Service (LTS) must issue e-invoices, e-receipts, and electronic sales reports for all transactions.

Other taxpayers, including SMEs, will be required to comply at a future date once the BIR system is fully operational.

Compliance requirements

Companies must register their CAS or CRM/POS with the Bureau of Internal Revenue (BIR) and obtain EIS certification. They must implement a Sales Data Transmission System that follows API guidelines, apply a digital signature, encrypt transmitted invoices, and comply with EIS rules. Systems must generate serial numbers, maintain an audit trail, preserve database backups for 10 years, and track user actions.

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Key Deadlines 

• March 2026: Deadline for large taxpayers, e-commerce businesses, and exporters to comply.
• Deadlines for SMEs and other taxpayers to be announced.

Standards & Platforms  

Platform

The Electronic Invoicing/Receipting and Sales Reporting System (EIS) is the official e-invoicing platform.

What formats are required in Philippines?

Sales data must be transmitted to the EIS using the JSON file format, accompanied by a human-readable format.

Archiving in Philippines

What are the archiving requirements in Philippines?

Invoices must be stored for 10 years, in either paper or electronic format, depending on the system used. Receipts must be preserved for at least three years.

Legal invoice:

• For suppliers: A legal invoice is one issued through a duly registered CAS or CRM/POS system with EIS certification, digitally signed, encrypted, and compliant with Philippine invoicing regulations.
• For buyers: A legal invoice is one received through an accredited system, properly stored, legible, and retrievable for tax audit purposes.

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Key Actions

• Ensure compliance: Register and certify CAS/CRM/POS systems with the BIR. Digitally sign, encrypt, and transmit e-invoices to the EIS platform. Ensure systems generate serial numbers and maintain audit trails.
• Archive properly: Store accounting records electronically or in hard copy for at least five years. Retain receipts and invoices for three years, ensuring high legibility, readability, and accessibility.

Philippine e-invoicing and archiving requirements at a glance:

Supplier requirement: Philippine suppliers subject to the TRAIN Act must issue e-invoices using accredited systems, apply a digital signature, encrypt the data, clear data through EIS, and transmit invoices to the buyer.

Buyer requirement: Philippine buyers must receive cleared invoices, including IRN and the QR-code, from the supplier.

Archiving requirement: Invoices must be stored for 5 years, in either electronic or paper format, depending on the system used.