The Bureau of Internal Revenue (BIR) has issued the implementing rules for electronic invoicing, requiring covered taxpayers to shift to electronic invoices by 31 December 2026.

Revenue Memorandum Circular 98-2026, issued on 22 September, sets the guidelines for the implementation of electronic invoicing under Revenue Regulations 8-2022 and 11-2025, as amended by RR 26-2025.

The mandatory requirement covers small, medium and large taxpayers engaged in e-commerce or internet transactions, taxpayers under the Large Taxpayers Service, large taxpayers covered by the Ease of Paying Taxes framework, and businesses using computerized accounting systems and computerized books of accounts with accounting records and other invoicing software.

Micro taxpayers are excluded from the mandatory electronic invoicing requirement.

BIR Commissioner Charlito Martin Mendoza said the issuance allows the agency to proceed with implementation while refining the system based on taxpayer experience.

“With these rules in place, we can now move into implementation and refine the framework as needed. Our goal is to make electronic invoicing workable for taxpayers while laying a stronger foundation for the continued digitalization of tax administration,” Mendoza said.