How to Apply for a PTI Electronic Invoice

The Permit to Issue (PTI) Electronic Invoice is the BIR approval to issue e-invoices from a specific system. RMC 98-2026 sets the rules.

Before you apply

• Know which system issues your invoices and its registration (PTU or Acknowledgment Certificate under RMO 9-2021).
• Make sure the system produces structured data convertible to the EIS JSON format.

Steps

1. File the PTI Electronic Invoice application with your Revenue District Office (RDO) or the Large Taxpayers Office (LTO).
2. Wait for the decision. The BIR decides within 20 working days.
3. Complete EIS certification within 6 months of the PTI, or the PTI may be revoked.

Branches and multiple systems

One PTI number covers the head office and its branches. If you use more than one distinct invoicing system, each needs its own PTI.

When you need a new or amended PTI

A change of software, platform or core system details needs a new or amended PTI.

Frequently asked questions

Is the PTI the same as the PTU or AC?

No. Under RMC 98-2026, the PTI Electronic Invoice is separate from the Permit to Use or Acknowledgment Certificate of your system.

How long does the BIR take to decide on a PTI?

RMC 98-2026 says the BIR decides within 20 working days.

Do branches need separate PTIs?

No. The head office and branches share one PTI number. Each distinct invoicing system needs its own PTI.

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.