BIR and tax news for online sellers.
Headlines from Philippine news outlets, updated through the day. For what the rules mean for you, see the Talaan Academy.
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E-invoicing Preparing for the shift to electronic invoicing
The BIR issued RMC 98-2026 on Sept. 22, setting guidelines for mandatory electronic invoicing under RR 8-2022 and RR 11-2025. Covered taxpayers, including small, medium and large e-commerce businesses, must issue electronic invoices by Dec. 31 and secure a Permit to Issue from their revenue district office.
For sellers If you are a small, medium or large e-commerce seller, you must issue BIR-registered electronic invoices by Dec. 31; micro taxpayers are excluded but may adopt voluntarily.
The Manila Times
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E-invoicing When Should Businesses Apply for a PTI Electronic Invoice? A Practical BIR Guide for 2026
A BIR guide explains that the Permit to Issue Electronic Invoice (PTI) is separate from a Permit to Use or CAS Acknowledgement Certificate, per RMC No. 110-2026. Covered taxpayers, including certain e-commerce businesses, have until December 31, 2026 under RR No. 26-2025, but should apply once their e-invoicing setup is final and before issuing e-invoices.
For sellers If you are a covered e-commerce seller, check whether your invoicing system needs a PTI and prepare early, since December 31, 2026 is a deadline, not an application date.
Aureada CPA Law Firm
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E-invoicing PH businesses prepare for e-invoicing deadline
Covered Philippine businesses must comply with mandatory e-invoicing by Dec. 31, 2026, under BIR Revenue Memorandum Circular 98-2026 issued on Sept. 22, which sets out the requirements. Micro taxpayers are exempt from the deadline, and covered firms need a Permit to Issue Electronic Invoice plus certification within six months of getting it.
For sellers If you are a micro taxpayer you are exempt from the Dec. 31, 2026 deadline; larger sellers should check with the BIR whether e-invoicing rules cover them.
SunStar Publishing Inc.
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E-invoicing What Is a Permit to Issue Electronic Invoice (PTI)? A Practical BIR Guide for Philippine Businesses
A guide explains that under BIR RMC 110-2026, the Permit to Issue Electronic Invoice (PTI) is a separate authority from a Permit to Use or Acknowledgement Certificate for a computerized accounting system. It says having a registered system does not by itself authorize e-invoice issuance, and accredited service providers must help clients apply for the PTI.
For sellers If you issue e-invoices, check that you hold a PTI, since an existing CAS or POS registration does not cover e-invoicing on its own.
Aureada CPA Law Firm
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E-invoicing BIR requires accreditation for e-invoicing systems
The BIR issued RMC 110-2026, setting accreditation rules for electronic invoicing service providers covering technical, security and data governance standards. Providers cannot deploy their systems for taxpayer use without BIR accreditation and a valid accreditation certificate, and fees must be disclosed upfront.
For sellers If your e-invoicing or bookkeeping provider is BIR-accredited under RMC 110-2026, your setup stays compliant; ask your provider about their accreditation status.
The Manila Times
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E-invoicing Does a BIR Permit to Use Your CAS Automatically Allow Electronic Invoices? What Businesses Need to Know
A BIR-registered Computerized Accounting System does not automatically produce compliant electronic invoices, the firm explains. Under RR 11-2025 and RR 26-2025, covered taxpayers using CAS and similar systems have until December 31, 2026 to meet e-invoicing rules, and should check whether their systems store invoice data electronically.
For sellers If you use a BIR-registered accounting system, confirm by December 31, 2026 that it can issue compliant electronic invoices, not just printed or PDF copies.
Aureada CPA Law Firm
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E-invoicing Is a PDF Invoice an Electronic Invoice? What BIR RMC No. 98-2026 Actually Requires
RMC No. 98-2026, issued September 22, 2026, states that a PDF invoice is not automatically a BIR electronic invoice. It must come from a registered or accredited system in structured format, be sent electronically, and have data the BIR can extract and process. Covered taxpayers face a December 31, 2026 deadline.
For sellers If you make invoices manually in Word, Excel, or Google Sheets and email PDFs, those are not BIR electronic invoices under this circular.
Aureada CPA Law Firm
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E-invoicing BIR E-Invoicing Deadline December 31, 2026: Is Your Business Covered?
The BIR requires covered taxpayers to comply with electronic invoicing by December 31, 2026, under RR 11-2025 as amended by RR 26-2025, with RMC 98-2026 moving the program closer to implementation. Covered businesses include online sellers, large taxpayers, and those using computerized accounting or invoicing systems, while micro taxpayers are generally exempt.
For sellers If you sell on Shopee, Lazada, TikTok Shop or your own site, check your taxpayer classification and whether your invoicing system can produce structured e-invoice data before the deadline.
Aureada CPA Law Firm
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E-invoicing RMC No. 98-2026: Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under RR No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025
The BIR issued RMC 98-2026, setting guidelines for electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025. Covered taxpayers must comply by 31 December 2026, and the circular separates e-invoicing duties from electronic sales reporting and lists what makes an invoice validly electronic.
For sellers If your business falls under RR 26-2025, check with your accountant whether your invoicing system meets the e-invoice rules before the 31 December 2026 deadline.
Grant Thornton Philippines
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E-invoicing Who Is Required to Issue Electronic Invoices by December 31, 2026?
Under RR 26-2025 and RMC 98-2026, the December 31, 2026 e-invoicing deadline covers Small, Medium and Large taxpayers in e-commerce or internet transactions, Large Taxpayers Service taxpayers, and users of covered computerized accounting or invoicing systems. Micro taxpayers, those below ₱3 million in gross sales, are generally exempt but may opt in.
For sellers If your online store's gross sales reach ₱3 million or more, you fall in the mandatory group and must secure a Permit to Issue before December 31, 2026.
Aureada CPA Law Firm
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E-invoicing Tax Notes: RMC No. 98-2026: Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under RR No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025
RMC 98-2026 sets the rules for issuing electronic invoices under RR 8-2022 and RR 11-2025, as amended by RR 26-2025. E-commerce sellers classified as small, medium or large taxpayers must comply by Dec. 31, 2026, while micro taxpayers are exempt; the circular took effect immediately.
For sellers If you are a small, medium or large online seller, your invoices must come from registered software that can send data to the BIR by Dec. 31, 2026; micro sellers are exempt.
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E-invoicing PhilExport seeks 1-year delay in mandatory e-invoicing
PHILEXPORT asked the BIR in a September 23 letter to move the mandatory e-invoicing deadline from December 31, 2026 to December 31, 2027, citing too little time to adjust systems. RMC 98-2026, issued September 22, 2026, covers e-commerce sellers, large taxpayers and computerized accounting users; micro taxpayers are exempt for now.
For sellers E-invoicing is still due December 31, 2026 unless the BIR grants the delay, so online sellers should keep preparing accredited invoicing software and a Permit to Issue.
thephilbiznews
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E-invoicing BIR E-Invoicing 2026: What Every Business Needs to Do Before the Deadline
The BIR issued RMC 98-2026 setting policies and guidelines on electronic invoicing and restating the 31 December 2026 compliance deadline for covered taxpayers. Grant Thornton Philippines is holding a free webinar on the circular's key provisions, including taxpayer coverage, Permit to Issue requirements and system certification.
For sellers The circular covers e-invoicing rules and a 31 December 2026 deadline, so check with the BIR or your accountant whether your online store falls under it.
Grant Thornton Philippines
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E-invoicing BIR e-invoicing deadline slated
The BIR released RMC 98-2026 on 22 September, setting rules for mandatory electronic invoicing under RR 8-2022 and 11-2025. Covered small, medium and large taxpayers in e-commerce and internet transactions must shift to e-invoices by 31 December 2026, while micro taxpayers are excluded.
For sellers If you are a small, medium or large online seller, plan to issue e-invoices by 31 December 2026; micro sellers are exempt for now.
Daily Tribune
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E-invoicing BIR issues guidelines on electronic invoicing; retains 31 Dec 2026 deadline
The BIR issued RMC 98-2026 on September 22, 2026, setting rules for mandatory electronic invoicing under RR 8-2022 and RR 11-2025, with the deadline kept at December 31, 2026. Covered taxpayers need a Permit to Issue before issuing e-invoices, then EIS Certification within six months, and invoices made in Word, Excel, or similar tools are not valid.
For sellers If you are covered, you must issue BIR-compliant e-invoices by December 31, 2026, so spreadsheets or manually made invoices will no longer qualify.
Grant Thornton Philippines
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E-invoicing BIR gives large firms, online sellers until Dec. 31 to shift to e-invoicing
Bilyonaryo Business
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E-invoicing BIR issues rules for mandatory electronic invoicing
The BIR released RMC 98-2026 on 22 September, setting rules for mandatory electronic invoicing under existing revenue regulations. Covered small, medium and large taxpayers in e-commerce and internet transactions must shift to e-invoices by 31 December 2026, while micro taxpayers are excluded.
For sellers If you are a small or larger online seller, plan to issue e-invoices by 31 December 2026; micro sellers are exempt for now.
Daily Tribune
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E-invoicing BIR releases e-invoicing IRR, on track for year-end launch
The BIR issued Revenue Memorandum Circular No. 98-2026, the implementing rules for electronic invoicing. Small, medium and large taxpayers in e-commerce and internet transactions must issue electronic invoices by Dec. 31, while micro taxpayers are exempt. Word, Excel and Google Docs invoices will not qualify.
For sellers If you are a small or larger online seller, prepare to issue BIR-permitted electronic invoices by Dec. 31; micro sellers are exempt.
BusinessWorld Online
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E-invoicing BIR Electronic Invoicing Rules Under RMC No. 98-2026: What Philippine Businesses Need to Know Before December 31, 2026
RMC No. 98-2026 sets the BIR's electronic invoicing rules. Covered taxpayers, except micro taxpayers, must issue compliant e-invoices by December 31, 2026, and first secure a Permit to Issue Electronic Invoice plus an EIS Certification within six months of the permit. Invoices made in Word, Excel, or Google Sheets do not qualify.
For sellers If you are a small, medium, or large seller on Shopee, Lazada, TikTok Shop, or your own site, plan to move to a BIR-approved invoicing system before December 31, 2026; micro taxpayers are exempt.
Aureada CPA Law Firm
Inquirer.net
BusinessMirror
PwC
vatcalc.comHeadlines and links belong to their publishers. Talaan collects them automatically. Summaries are written by AI from the original article and may contain mistakes, so check the source before acting; they're general information, not tax advice.
