Why Excel and Google Sheets Invoices Are Not E-Invoices
Spreadsheet and document invoices fail the BIR three-part e-invoice test. Here is why.
Many small businesses invoice from a spreadsheet template. Under RMC 98-2026, those invoices are not e-invoices.
The three-part test
- Generated by a registered, approved or accredited system in a structured format.
- Delivered to the buyer digitally.
- Data can be extracted and transmitted to the BIR.
A spreadsheet or document fails the first part, even if you email it as a PDF.
What to do instead
Move invoicing to a system that can produce structured data convertible to the EIS JSON format, and file for a PTI Electronic Invoice.
Frequently asked questions
Is a PDF made from Excel an e-invoice?
No. RMC 98-2026 excludes invoices made in word processors or spreadsheets, such as Word, Excel, Google Docs or Google Sheets.
What makes an invoice an e-invoice?
It comes from a registered, approved or accredited system in a structured format, is delivered digitally, and its data can be extracted and transmitted to the BIR.
Related guides
BIR E-Invoicing and the BIR EIS: Requirements, PTI and Deadline
A plain-language guide to the BIR e-invoicing rules under RR 11-2025, RR 26-2025 and RMC 98-2026: who is covered, what a valid e-invoice is, and the approval steps.
Who Must Issue BIR E-Invoices, and When
The first group under RR 11-2025, who follows later, and the deadline under RR 26-2025.
General information, not tax or legal advice.
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