Philippines BIR Extends E-Invoicing Deadline to December 31, 2026

The BIR has extended the e-invoicing deadline from March 14, 2026 to December 31, 2026 under RR No. 026-2025. The rule applies to e-commerce businesses, large taxpayers, and users of CAS/CBA systems. By the new date, taxpayers must issue e-invoices in XML, JSON, or other BIR-approved formats via accredited systems. Sales data reporting will start once the BIR’s central system becomes operational. The extension allows more time for system readiness and BIR infrastructure completion.

Key Changes

• New compliance date: December 31, 2026 (previously March 14, 2026).
• Format requirement: Taxpayers must issue e-invoices in XML, JSON, or other BIR-approved formats through an accredited invoicing system.

Affected Taxpayers

The extension applies to all taxpayers required to implement e-invoicing, including:

• Businesses engaged in e-commerce or online transactions;
• Entities under the Large Taxpayers Service (LTS);
• Registered Large Taxpayers;
• Users of Computerized Accounting Systems (CAS), Computerized Books of Accounts (CBA), or other invoicing software.

Ongoing Sales Data Reporting

The regulation reiterates that sales data reporting to the BIR will commence only once the BIR’s central system is operational to receive and process such data.

This extension provides additional preparation time for in-scope taxpayers to align their systems with BIR accreditation and format requirements. It also signals that the BIR’s own e-invoicing infrastructure is still under development, delaying full enforcement of real-time data reporting.