The Bureau of Internal Revenue (BIR), through Revenue Regulations 26-2025, which amends Sections 244 and 245 of the National Internal Revenue Code of 1997, has extended the deadline for certain taxpayers to comply with electronic invoicing requirements. This regulation, issued on Sept. 5, 2025, modifies the transitory provisions of RR 11-2025 to allow more time for businesses to adjust their systems and operations.
Under the new rule, covered taxpayers now have until Dec. 31, 2026, to comply with the requirement to issue electronic invoices.
Who are these taxpayers?
According to Revenue Regulation 26-2025, the extension applies to the following taxpayers:
1. Taxpayers that engage in e-commerce businesses (excluding micro enterprises)
2. Large Taxpayers under the Large Taxpayers Service
3. Taxpayers classified as Large Taxpayers under Republic Act 11976 and RR 8-2024
4. Taxpayers using Computerized Accounting Systems or Computerized Books of Accounts
Additionally, taxpayers listed below will be required to comply with electronic invoicing once the BIR establishes a system capable of storing and processing the required data.
5. Taxpayers engaged in the export of goods and services, as defined under Sections 106 and 108 of the Tax Code.
6. Registered Business Enterprises that avail themselves of tax incentives according to Section 304(D)7. Taxpayers using Point-of-Sale systems8. Other taxpayers may be required by the commissioner of internal revenue
The same taxpayers will also be required to comply with the requirements of electronic sales reporting through the Electronic Sales Reporting System. This shall be complied once a system capable of storing and processing the required data to be transmitted to the BIR is established. A separate Revenue Regulation shall be issued by the BIR on this matter.
Internal
The commissioner of internal revenue may further extend the compliance period if deemed necessary.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants