Philippines: RR 26-2025 moves the e-invoicing deadline to 31 December 2026
Revenue Regulations No. 26-2025, dated 5 September 2025, moved the deadline for mandatory issuance of structured electronic invoices and receipts to 31 December 2026. The underlying rules come from RR No. 11-2025 of 27 February 2025, which splits covered taxpayers into two groups with different obligations and timelines. Scope reaches large taxpayers, exporters, users of Computerised Accounting Systems and e-commerce sellers across small, medium and large tiers; micro taxpayers below PHP 3 million are exempt but may opt in. Covered businesses must integrate their accounting or billing systems with the BIR's Electronic Invoicing System so invoice data flows directly, without manual steps — a scanned copy, a PDF or a photograph of a paper receipt does not satisfy the requirement.