Philippines sets BIR accreditation requirements for e-invoicing service providers (RMC No. 110-2026)
This page records one dated change. For the rules in Philippines as they stand today, see the Philippines guide →
- Jurisdiction
- Philippines
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Plan ahead
- Announced
- 12 October 2026
- Effective
- 12 October 2026
- Authority
- Bureau of Internal Revenue (BIR), Philippines
- Systems
- Invoicing, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Electronic Invoicing Service Providers (ESPs) in the Philippines, and taxpayers who rely on an ESP for e-invoicing and electronic sales reporting under NIRC Sections 237 and 237-A.
Confirm that your e-invoicing service provider has applied for or holds BIR accreditation under RMC 110-2026.
InvoicingTax engineReporting
The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 110-2026 (12 October 2026) prescribing accreditation, technical, operational, security, data-governance and continuing-compliance requirements for electronic invoicing solutions of Electronic Invoicing Service Providers (ESPs) supporting e-invoicing and electronic sales reporting under NIRC Sections 237 and 237-A. The circular takes effect immediately.
What changed in detail
The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 110-2026 on 12 October 2026. It prescribes the accreditation, technical, operational, security, data-governance, institutional, legal and continuing-compliance requirements for the electronic invoicing solutions of Electronic Invoicing Service Providers (ESPs) that support e-invoicing and electronic sales reporting under Sections 237 and 237-A of the National Internal Revenue Code.
The circular takes effect immediately.
What it means
The circular regulates the providers, not the taxpayers: it does not create a new invoicing obligation for businesses. It does mean that a business using an ESP should confirm that its provider has applied for, or holds, BIR accreditation under the circular.
Proof
This Circular is issued to provide policies and specific requirements for the accreditation and regulation of electronic invoicing solutions of ESPs supporting electronic invoicing (e-invoicing) and electronic sales reporting requirements under Sections 237 and 237-A of the National Internal Revenue Code of 1997
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