Resources
Where to find official information on BIR e-invoicing requirements.
Official sources
| Source | What to look for |
|---|---|
| BIR official website (bir.gov.ph) | Revenue Regulations (RRs), Revenue Memorandum Circulars (RMCs), and Revenue Memorandum Orders (RMOs) relating to electronic invoicing, e-receipts, and the EIS. |
| National Internal Revenue Code, Section 237-A | The statutory basis for electronic invoicing/receipting and sales data transmission requirements, as introduced by the TRAIN Law (RA 10963). |
| Ease of Paying Taxes Act (RA 11976) | 2024 amendments affecting invoicing requirements and the scope of taxpayers covered by e-invoicing. |
| Your Revenue District Office (RDO) | Confirmation of your taxpayer classification and any RDO-specific guidance on registration and accreditation. |
This page is a work in progress
We're compiling direct links and citations to the specific RRs and RMCs that govern e-invoicing. Check back as this section is expanded, or consult the BIR website directly in the meantime.