The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 26-2025 dated 5 September 2025, amending the transitory provisions in RR No. 11-2025 to give covered taxpayers more time to comply with the mandate to issue electronic invoices. The new regulation extends the compliance deadline from 14 March 2026 to 31 December 2026 in view of operational adjustments required of taxpayers, including system reconfiguration and the transition to e-invoicing.
As amended, the follow…