BIR rules are changing how businesses issue, record, and prepare invoice data. Eksphi turns the requirements into something you can actually understand—and act on.
Important Deadline
RR No. 26-2025 extends the compliance period until December 31, 2026 for:
Micro Taxpayers are exempt from the specific e-commerce electronic-invoicing mandate described in RR No. 26-2025. Micro Taxpayers are not exempt from general invoicing, registration, recordkeeping, or tax obligations.
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Most Asked
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Legal Basis Library
The major BIR issuances that shape electronic invoicing in the Philippines — explained in plain language, linked to official sources.
RA 11976
Ease of Paying Taxes Act
Introduced major reforms to registration and invoicing and established the Invoice as the principal document for sales of goods and services.
Read Official BIR SourceRR 7-2024
Invoicing Requirements under the Ease of Paying Taxes Act
Implements invoicing requirements under the Ease of Paying Taxes Act, including invoice information, registration requirements, and preservation of accounting records.
Read Official BIR SourceRR 8-2024
Classification of Taxpayers
Defines taxpayer classifications: Micro, Small, Medium, and Large, based on annual gross sales.
Read Official BIR SourceRR 11-2024
Transitory Provisions for Official Receipts
Transition rules affecting existing Official Receipts and the conversion or use of remaining documents.
Read Official BIR SourceRR 11-2025
Electronic Invoicing and Electronic Sales Reporting
Establishes electronic invoices, structured invoice data, electronic invoicing, electronic sales reporting, and covered taxpayer categories.
Read Official BIR SourceRR 26-2025
Extension of Electronic Invoice Issuance Compliance
Extends the compliance period for electronic invoice issuance to December 31, 2026 for specified covered taxpayers. Micro Taxpayers are exempt from the specific e-commerce electronic-invoicing mandate.
Read Official BIR SourceRMC 77-2024
Invoicing for VAT and Non-VAT Taxpayers
Clarifies Invoice requirements for VAT and Non-VAT taxpayers.
Read Official BIR SourceRMC 91-2024
Online Seller Registration
Clarifies online seller registration and online proof-of-registration requirements.
Read Official BIR SourceRMC 38-2026
BIR Registration Seal Badge for Online Platforms
Prescribes the posting of the BIR Registration Seal Badge on websites, e-commerce or e-marketplace pages, applications, and other digital platforms.
Read Official BIR SourceWhat you deal with alone
What Eksphi handles for you
Your business already has enough to handle. Let Eksphi handle electronic invoicing.
Get StartedEksphi provides electronic invoicing, compliance-processing, implementation, and document-support services. Regulatory information is provided for general guidance and may change as new BIR issuances are released. Applicability depends on the taxpayer’s circumstances and current BIR requirements.