Tax Update: BIR Extends Compliance Period for Electronic Invoicing

Yasser Aureada
5 days ago
2 min read

Updated: 4 days ago

The Bureau of Internal Revenue (BIR) has released Revenue Regulations (RR) No. 26-2025, amending the transitory provisions of RR No. 11-2025. This new issuance extends the compliance deadline for covered taxpayers to issue electronic invoices until December 31, 2026RR No. 26-2025.

Key Highlights of RR No. 26-2025

Extended Compliance Deadline
- Covered taxpayers now have until December 31, 2026 to fully comply with electronic invoicing requirements.
Who are covered?
- Taxpayers engaged in e-commerce or internet transactions (except micro taxpayers).
- Those under the Large Taxpayers Service (LTS).
- Taxpayers classified as Large Taxpayers under RA 11976 (Ease of Paying Taxes Act).
- Taxpayers using Computerized Accounting Systems (CAS) or Computerized Books of Accounts (CBA) with electronic invoicing software.
- Exporters of goods and services under Sections 106 and 108 of the Tax Code.
- Registered Business Enterprises availing of incentives under Section 304(D) of the Tax Code (except those exempted under RR 11-2025).
- Taxpayers using POS systems.
- Other taxpayers as may be required by the CommissionerRR No. 26-2025.
Next Steps Once Systems Are Ready
- When BIR establishes a system for storing and processing e-invoice data, covered taxpayers will also be required to comply with Electronic Sales Reporting System requirements, subject to future regulationsRR No. 26-2025.
Effectivity
- RR No. 26-2025 takes effect immediately upon publication on the BIR’s official website (October 2025).

Why This Matters

The extension provides taxpayers more time to prepare their accounting and invoicing systems, especially those using CAS or POS. It also ensures a smoother transition and compliance with BIR’s digitalization initiatives in tax administration.

For businesses, this means: