Who Needs to Comply
An overview of the taxpayer categories covered by BIR e-invoicing rules and how the requirement has expanded over time.
Currently covered taxpayers
The Electronic Invoicing/Receipting and Sales Reporting System (EIS) requirement was first rolled out to:
| Category | Description |
|---|---|
| Large Taxpayers | Businesses classified by the BIR as Large Taxpayers under the Large Taxpayers Service (LTS). |
| Exporters | Taxpayers engaged in export of goods and services. |
| E-commerce sellers | Taxpayers engaged primarily in online sales of goods or services. |
Phased expansion
The Ease of Paying Taxes Act (RA 11976, enacted in 2024) reinforced the e-invoicing mandate and set the direction for a broader, phased rollout to additional taxpayer segments — including mid-sized businesses that are not currently classified as Large Taxpayers.
The BIR typically announces phase timelines and specific taxpayer groups through Revenue Regulations (RRs) and Revenue Memorandum Circulars (RMCs). This page will be updated as those issuances are published — see the Resources page for official references.
What compliance involves
| Requirement | Description |
|---|---|
| Electronic invoice/receipt issuance | Issue invoices and receipts in electronic form, generally using BIR-accredited software or systems. |
| Sales data transmission | Transmit transaction data to the BIR's EIS, generally within a short window after each sale (historically up to three calendar days). |
| System accreditation | The invoicing/POS system used must generally be registered or accredited with the BIR. |
Not sure if this applies to you?
Coverage depends on your taxpayer classification, registration with the BIR, and any specific RMCs naming your industry or RDO. Check with your accountant or the BIR directly to confirm your status.