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Manila Bulletin devider Business devider Banking & Finance devider BIR pushes electronic invoicing rollout as Dec. 31 deadline nears

BIR pushes electronic invoicing rollout as Dec. 31 deadline nears

Published Aug 29, 2026 06:23 am
Bureau of Internal Revenue (BIR) Commissioner Charlito Martin R. Mendoza (left) speaks alongside BIR Deputy Commissioner Vener S. Baquiran during a consultation on proposed electronic invoicing guidelines at the BIR National Office in Quezon City.
Bureau of Internal Revenue (BIR) Commissioner Charlito Martin R. Mendoza (left) speaks alongside BIR Deputy Commissioner Vener S. Baquiran during a consultation on proposed electronic invoicing guidelines at the BIR National Office in Quezon City.
The Bureau of Internal Revenue (BIR) is moving forward with its digital transformation initiative designed to modernize the country’s tax administration, consulting private-sector representatives to refine upcoming electronic invoicing guidelines.
Led by BIR Commissioner Charlito Martin R. Mendoza, the tax authority hosted a public consultation at its National Office with the BIR Partnership with the Multisectoral Group, seeking technical feedback from the business community as implementation approaches.
The discussions centered on aligning proposed administrative rules with practical corporate workflows across various industries.
“Electronic invoicing is part of the legacy work we are building at the BIR,” Mendoza said during the forum.
“We have to get the Electronic Invoicing System project off the ground, learn from actual implementation, and improve as we go. Your input will help us get this right,” he added.
The draft Revenue Memorandum Circular operationalizes electronic invoicing requirements under Section 237 of the Tax Code and relevant regulations.
Taxpayers designated under the initial phase must transition to electronic invoicing by Dec. 31, 2026. Submissions under subsequent phased rollouts will be governed by future administrative issuances.
Under the proposed framework, covered corporate entities may build in-house systems, procure commercially available software, or contract third-party solution providers to manage invoice issuance and transmission.
The transition aims to move away from traditional paper-based auditing, aiming to reduce tax leakage, enhance revenue visibility, and streamline data collection.
Representatives from key commercial sectors—including accounting, tax consultancy, finance, technology, petroleum, foreign chambers, and export industries—participated in the sessions.
The bureau noted that suggestions gathered during the consultation will inform the final draft of the guidelines ahead of formal publication.
“Electronic invoicing is an important part of modernizing tax administration,” Mendoza said. “We want to move this reform forward in a way that works for taxpayers and businesses and gives them greater confidence in the systems they rely on.”
The bureau will finalize the circular in the coming weeks as it prepares infrastructure and stakeholder support for the compliance deadline.

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Bureau of Internal Revenue (BIR) BIR Commissioner Charlito Martin R. Mendoza
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