Philippine BIR e-Invoicing
Clear guidance on e-invoicing & e-receipting compliance
Plain-language reference for businesses navigating the BIR's Electronic Invoicing/Receipting and Sales Reporting System (EIS) — who's covered, what's required, and how to prepare.
What is e-invoicing under the BIR?
Under Section 237-A of the National Internal Revenue Code (introduced by the TRAIN Law, RA 10963, and expanded by the Ease of Paying Taxes Act, RA 11976), certain taxpayers are required to issue electronic invoices and/or receipts and transmit sales data to the BIR's Electronic Invoicing/Receipting and Sales Reporting System (EIS), generally within a short window after each transaction.
The requirement initially applied to large taxpayers, exporters, and businesses engaged in e-commerce, with a phased expansion to cover additional taxpayer classes over time.
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Who Needs to Comply
Taxpayer categories covered, the phased rollout, and key compliance dates.
Guides
Step-by-step articles on registration, submission, and staying compliant.
FAQ
Answers to common questions about registration, formats, and penalties.
Resources
Links and references to official BIR issuances (RMCs, RRs).
A note on accuracy
This site is an independent informational resource, not a replacement for official BIR guidance or professional tax advice. Requirements and deadlines are subject to change through new Revenue Regulations and Memorandum Circulars — always confirm current rules with the BIR or a licensed tax professional before acting.