-
Covered taxpayers must issue electronic invoices on or before December 31, 2026
-
Rules apply to e-commerce businesses, Large Taxpayers Service accounts, and enterprises using computerized accounting systems — micro taxpayers are exempt
-
BIR to release separate guidelines on Electronic Invoicing Service Providers within the month
-
Electronic sales reporting remains a separate, future requirement not yet covered by this circular
The Bureau of Internal Revenue (BIR) has issued the implementing rules for electronic invoicing, moving the digital tax reform toward broader rollout among covered taxpayers ahead of a December 31, 2026 compliance deadline.
Issued September 22, 2026, Revenue Memorandum Circular (RMC) No. 98-2026 covers small, medium, and large taxpayers engaged in e-commerce or internet transactions; taxpayers under the Large Taxpayers Service; large taxpayers under the Ease of Paying Taxes framework; and taxpayers using a computerized accounting system and computerized book of accounts with accounting records and invoicing software. Micro taxpayers are excluded from the mandatory requirement.
READ: BIR launches dedicated office for enterprises with tax incentives
The circular implements electronic invoicing requirements under Revenue Regulations Nos. 8-2022 and 11-2025, as amended by RR No. 26-2025, and took effect immediately upon issuance.
Taxpayers may comply using an in-house or commercially acquired electronic invoicing solution, or through the services of an Electronic Invoicing Service Provider. The BIR said it will issue a separate policy governing Electronic Invoicing Service Providers within the month, giving businesses that don’t want to build their own systems a clearer path to compliance.
Commissioner Charlito Martin Mendoza clarified that electronic invoicing and electronic sales reporting are distinct requirements, and that taxpayers should focus on the invoicing rules for now. Electronic sales reporting will only take effect once the BIR issues separate implementing policies for it.
The final guidelines follow a BIR-PMSG public consultation held August 25, 2026 at the BIR National Office, where the Bureau discussed the proposed rules with private-sector stakeholders and gathered feedback on implementation.
“With these rules in place, we can now move into implementation and refine the framework as needed,” Mendoza said, adding that the goal is to make electronic invoicing workable for taxpayers while strengthening the foundation for continued digitalization of tax administration.
Mendoza described the shift as a significant step toward modernizing how businesses document transactions and how the BIR uses data to run a more efficient tax system.
The full text of RMC No. 98-2026 is available on the BIR website.
