BIR E-Invoicing Deadline: What Your Business Must Do Before December 31, 2026

Every week we speak with business owners who know "something about e-invoicing" is coming but are not sure whether it applies to them, or what they should be doing about it. With the deadline now weeks away, here is the short version.

The deadline is December 31, 2026 Under Revenue Regulations No. 26-2025, covered taxpayers must issue electronic invoices by December 31, 2026. On September 23, 2026 the BIR confirmed it is keeping that date. The regulations allow the Commissioner to extend it, but planning around an extension that has not been announced is a risk we do not recommend.

The detailed rules are in RMC 98-2026 Revenue Memorandum Circular No. 98-2026, released in September, sets out the practical guidelines: who is covered, what makes an e-invoice valid, what happens when you need to correct one, what to do during a system outage, and the permits your business needs along the way.

Excel and Word invoices stop counting For covered businesses, an invoice typed in Word, Excel, Google Docs or Sheets is not an e-invoice, even if it is sent by email as a PDF. An e-invoice comes from a registered system, in the BIR's prescribed data format, with its own unique identifier. If your team still works from a spreadsheet template, this is the change that affects you most.

The steps, in order 1. **Confirm whether you are covered.** Coverage depends on your annual gross sales and on how you sell and invoice (see our guide on who must issue e-invoices). 2. **Choose your e-invoicing system** and check that it can issue invoices in the BIR's format. 3. **Apply for your Permit to Issue E-Invoices (PTI)**, naming the system you use. Your business applies, not the software provider. 4. **Obtain the EIS Certificate** within six months of your PTI by passing the BIR's online tests. 5. **Start transmitting** once the BIR grants your Permit to Transmit (PTT).

Electronic sales reporting is a separate obligation from e-invoicing, so make sure both are on your compliance calendar.

Why starting now matters Registration, system set-up and staff training take longer than most owners expect, and December is already the busiest month of the year for many businesses. Starting now leaves time to fix problems before they become penalties.

If you are unsure where your business stands, our team can review your current invoicing and registrations and map out the steps with you.