On October 16 2025, the Bureau of Internal Revenue (BIR) published Revenue Regulations No. 026-2025 amending the transitory provisions of Revenue Regulations No. 011-2025.
Extension to e-invoicing compliance deadline
The amendment postpones the deadline for taxpayers in scope of the requirements to issue electronic invoices according to the below:
- Previous deadline: March 14, 2026
- Current deadline: December 31, 2026.
By the deadline, in-scope taxpayers must issue electronic invoi…