Documentation on Philippines

The Philippines' e-invoicing rules explained — a seller-side duty to issue structured electronic invoices under NIRC Section 237 as amended by RA 12066, implemented by RR 11-2025 as amended by RR 26-2025, with a 31 December 2026 deadline for e-commerce, LTS, EOPT Large Taxpayers and CAS/CBA users. Permit to Issue, EIS Certification within six months, JSON format, the separate and not-yet-operative sales reporting duty (Section 237-A), scope, Micro exemption and penalties.

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The Philippines runs a 12% VAT under the National Internal Revenue Code, expanded by RA 12023 to reach digital services from resident and nonresident providers. Our guide covers BIR registration, the reverse-charge and marketplace withholding rules for digital services, VAT invoicing under Section 113, and the mandatory Electronic Invoicing System (EIS) — RR No. 11-2025 as amended by RR No. 26-2025, with the 31 December 2026 compliance deadline confirmed by RMC No. 98-2026.