Who Must Issue BIR E-Invoices, and When

The first group (RR 11-2025)

• E-commerce taxpayers
• Taxpayers under the Large Taxpayers Service and Large Taxpayers
• Taxpayers using a CAS or CBA with e-invoicing or invoicing software

Later phases

POS users, exporters and registered business enterprises follow later. Micro taxpayers are exempt but may join voluntarily.

The deadline

RR 26-2025 sets December 31, 2026. The Commissioner may extend it.

Branches and reclassification

Per RMC 98-2026, the head office and all branches are covered. A taxpayer reclassified upward gets at least 6 months to comply. A taxpayer reclassified downward stays covered.

Frequently asked questions

Are micro taxpayers required to e-invoice?

No. Micro taxpayers are exempt under RR 11-2025 but may adopt e-invoicing voluntarily.

Are POS users covered now?

POS users, exporters and registered business enterprises are scheduled for later phases under RR 11-2025.

Are branches covered?

Yes. Under RMC 98-2026, coverage applies to the head office and all branches.

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.

• 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.

General information, not tax or legal advice.