Quezon City—The Bureau of Internal Revenue (BIR), through Revenue Regulations (RR) No. 26-2025, has officially extended the compliance deadline for the issuance of electronic invoices (EIS) by covered taxpayers until December 31, 2026.
The regulation, issued on September 5, 2025 and signed by Finance Secretary Ralph G. Recto and BIR Commissioner Romeo D. Lumagui Jr., amends the transitory provisions of RR No. 11-2025, which previously required certain taxpayers to begin full electronic invoicing earlier.
Who Are Covered?
Under the amended Section 6 of RR No. 11-2025, the following taxpayers are given until the end of 2026 to comply with electronic invoicing requirements:
- Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as Small, Medium, and Large Taxpayers (Micro taxpayers are exempted;
- Taxpayers under the Large Taxpayers Service (LTS);
- Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024;
- Taxpayers using Computerized Accounting Systems (CAS) or Computerized Books of Accounts (CBA) with accounting records integrated with electronic invoicing and other invoicing software;
- Taxpayers engaged in export of goods and services under Sections 106 and 108 of the Tax Code;
- Registered Business Enterprises (RBEs) availing of tax incentives under Section 304(D) of the Tax Code, as amended;
- Taxpayers using Point-of-Sale (POS) systems; and
- Other taxpayers as may later be required by the Commissioner.
Electronic Sales Reporting Also Mandated
Once the BIR’s system capable of receiving and processing digital invoices and receipts is fully operational, covered taxpayers will also be required to comply with the Electronic Sales Reporting System (ESRS). This aims to modernize tax compliance and improve monitoring through real-time data submission.
Rationale for the Extension
According to the BIR, the extension allows taxpayers sufficient time to reconfigure their systems, align their internal processes, and ensure seamless integration with the EIS. The move reflects the agency’s acknowledgment of operational adjustments and technical challenges faced by businesses in transitioning to full digital invoicing.
Effectivity
RR No. 26-2025 took effect immediately upon its publication in the BIR official website on October 8, 2025, and was officially received and recorded on October 16, 2025 by the BIR Records Management Division.
Implications for Businesses
This extension provides much-needed relief and preparation time for covered taxpayers, particularly e-commerce operators, exporters, and large enterprises implementing CAS or POS systems. However, businesses are encouraged to begin system readiness activities as early as possible to avoid compliance issues once the EIS becomes fully mandatory.
For inquiries and compliance assistance, businesses may contact the BIR Electronic Invoicing Division or their respective Revenue District Office (RDO).
