As previously reported by Pagero, the progress of the Philippine e-invoicing mandate has been suffering setbacks. With the announcement of Revenue Regulations 11-2025, the Philippine Bureau of Internal Revenue (BIR) now revitalizes establishing a mandate by announcing revised issuance and reporting requirements.
Obligation to generate electronic invoices
The revenue regulations clarify that e-invoices must be created using an invoicing system accredited by the BIR and generated in a struc…