The Bureau of Internal Revenue has put its electronic-invoicing framework into implementation, with covered taxpayers facing aDecember 31, 2026 deadline. Revenue Memorandum Circular No. 98-2026 was issued on September 22 and took effect immediately. The coverage includes small, medium and large taxpayers engaged in e-commerce or internet transactions, specified large-taxpayer groups, certain large taxpayers covered by the Ease of Paying Taxes framework, and taxpayers using computerized accounting or invoicing systems. Micro taxpayers are excluded from the mandatory coverage described in the BIR materials.
A compliant electronic invoice must use structured data, be digitally transmitted to the buyer, and be electronically extractable, processable and transmissible to BIR systems. The circular also says taxpayers may build an in-house system, buy commercial software or use anElectronic Invoicing Service Provider. Word, Excel, Google Docs and Google Sheets files do not qualify as electronic invoices under the supplied guidance. The requirement concerns the invoice’s format and electronic transmission, not a claim that every covered business must purchase a particular vendor’s product.
Before issuing an electronic invoice, a covered taxpayer must secure a BIRPermit to Issue Electronic Invoice. The business must then obtain EIS Certification within six months of that permit. The BIR materials also address downtime treatment and technical requirements, but they do not announce a vendor accreditation list or a new price. Compliance planning can therefore focus on system design, data structure, transmission and the required approvals. The December deadline applies to covered taxpayers; the research record does not say that the entire taxpaying population must meet it.
Electronic invoicing is separate from electronic sales reporting. The BIR says sales-reporting rules will follow in a separate issuance, so this package does not describe the December deadline as a full sales-reporting launch.RMC 98-2026 is the controlling documentfor the definitions and technical requirements summarized here, while the BIR press release provides implementation context. Businesses should read the circular and official guidance directly before choosing a build, commercial system or service provider. No claim is made here about enforcement outcomes after December 31.
Sources:BIR press release;RMC No. 98-2026;INQUIRER.net;KPMG technical context.
