Philippines e-invoicing with the BIR EIS: who must comply by 31 December 2026
The BIR's Electronic Invoicing System (EIS) becomes mandatory for its first group of taxpayers on 31 December 2026. This guide explains who is covered, what counts as an e-invoice, the 3-day rule, and where MCPOS Cloud stands.
Quick answer
Under RR No. 11-2025, as amended by RR No. 26-2025, the first group of taxpayers — large taxpayers, e-commerce businesses, and businesses that invoice from computerised systems — must issue e-invoices and send the invoice data to the BIR's EIS by 31 December 2026. The data goes as structured JSON with a digital signature, by API, within three calendar days of the sale. A PDF is not an e-invoice.
MCPOS Cloud does not transmit to the EIS yet. Our e-invoicing engine already files in Saudi Arabia and the UAE, and the EIS connector is being built on it. You can join early access.
Philippines e-invoicing at a glance
| Tax authority | Bureau of Internal Revenue (BIR) |
|---|---|
| System | EIS — Electronic Invoicing / Receipting and Sales Reporting System |
| Legal basis | Tax Code Sec. 237-A (TRAIN Law), EOPT Act (RA 11976), RR 11-2025, RR 26-2025 |
| First deadline | 31 December 2026, for the first group of covered taxpayers |
| Format | Structured JSON, signed with a JSON Web Signature (JWS), sent by API |
| Time to send | Within 3 calendar days of the sale |
| Before you send | EIS Certification and a Permit to Transmit (PTT) from the BIR |
| VAT | 12%; VAT registration is required above PHP 3 million of gross sales a year |
Timeline and who is covered
| When | What happened |
|---|---|
| 2022 | RR 8-2022: EIS pilot with the largest taxpayers |
| 2024 | EOPT Act (RA 11976): the sales invoice replaces the official receipt as the main sales document |
| March 2025 | RR 11-2025: rules for e-invoicing and sending sales data to the EIS |
| September 2025 | RR 26-2025: the deadline moves to 31 December 2026 |
| 31 December 2026 | The first group of covered taxpayers must comply |
| Later | Other taxpayers — the BIR will set their date in a separate regulation |
The BIR has moved this deadline before. Check the latest Revenue Regulations and your RDO notices.
Who is in the first group
- Large taxpayers under the BIR's Large Taxpayers Service.
- E-commerce and online businesses, except micro businesses.
- Businesses that invoice from computerised systems — computerised accounting systems (CAS), computerised books of accounts, or other invoicing software that issues electronic invoices.
Everyone else joins later, once the BIR confirms its system can handle the volume.
How the EIS works
- Apply on the EIS portal for EIS Certification of your invoicing system.
- Test the connection and get your Permit to Transmit (PTT).
- Invoice as usual — your system issues the invoice to the buyer.
- Send the data to the EIS as signed JSON by API, within three calendar days. No manual typing.
- Check the answer — the EIS accepts or rejects each submission.
What goes on the invoice
- Seller's registered name, business style, address and TIN, with "VAT-registered" or "non-VAT" shown.
- The words "Invoice" (since the EOPT Act), a serial number and the date.
- Buyer's name, address and TIN when the law requires it (for example, sales to businesses).
- Description, quantity, unit price and amount of each item.
- The split between VATable, zero-rated and VAT-exempt sales, and the 12% VAT amount.
Your POS must be registered too
E-invoicing sits on top of the BIR's existing rules for sales systems. A POS, cash register or computerised accounting system used to issue invoices must be registered with the BIR for each branch before you use it. If you change your POS, update the registration first.
Checklist to get ready
- Confirm if you are in the first group (large taxpayer, e-commerce, or computerised invoicing).
- Check that your invoices already follow the EOPT Act format ("Invoice", not "Official Receipt").
- Collect buyers' TINs and addresses for B2B sales.
- Make sure your system can send signed JSON to the EIS by API, within three days — even from offline branches.
- Apply for EIS Certification and the Permit to Transmit well before 31 December 2026.
Where MCPOS Cloud stands in the Philippines Coming to MCPOS Cloud
MCPOS Cloud has one e-invoicing engine with a connector for each tax authority. The Saudi (ZATCA) connector files live and the UAE connector is built. The BIR EIS connector is in development and is not live yet, and MCPOS is not yet registered with the BIR as a sales system. Here is what you get today, and what the connector will add.
12% VAT billing today
VAT-inclusive or exclusive prices, VAT per line, and invoices on thermal or A4 paper.
Offline billing today
Tills bill with no internet and sync later — the data is safe on the device until it syncs.
Accounting today
Sales, purchases, stock and VAT post to full double-entry accounts, with tax reports.
Customer TINs today
Keep tax numbers and addresses on customer records, ready for B2B invoices.
Coming: EIS by API
Invoice data sent to the EIS as signed JSON automatically — from every till, well inside the 3-day window.
Coming: a status for every invoice
See which invoices the EIS accepted or rejected, with the reason, and resend after fixing.
How to get early access
- Start free on MCPOS Cloud and set up your products and VAT.
- Tell us about your business. Contact us with your taxpayer group and branches.
- We switch it on for you first when the EIS connector is ready, and help with the certification tests.
Until the connector is live and MCPOS is registered with the BIR, a business in the first group must use a BIR-registered system that is EIS-certified. Talk to us before you move your registered sales system to MCPOS.
Philippines e-invoicing — frequently asked questions
When is e-invoicing mandatory in the Philippines?
For the first group of covered taxpayers, 31 December 2026, under RR No. 11-2025 as amended by RR No. 26-2025. Other taxpayers will get their own date in a later regulation.
Who is in the first group for BIR e-invoicing?
Large taxpayers under the Large Taxpayers Service, e-commerce and online businesses except micro businesses, and taxpayers who invoice from computerised accounting systems, computerised books of accounts or other invoicing software.
What is the BIR EIS?
The EIS is the BIR's Electronic Invoicing / Receipting and Sales Reporting System. Covered taxpayers send their invoice data to it electronically, system to system, after getting EIS Certification and a Permit to Transmit.
What format does the BIR EIS use?
Structured JSON, signed with a JSON Web Signature (JWS) and sent by API. PDFs and scanned invoices do not count as e-invoices.
How fast must invoice data reach the BIR?
Within three calendar days of the transaction.
Is MCPOS Cloud BIR-accredited or EIS-certified?
Not yet. The BIR EIS connector is in development on the same engine that already files in Saudi Arabia and the UAE, and MCPOS is not yet registered with the BIR as a sales system. Contact us before using MCPOS as your registered system in the Philippines.
Did the EOPT Act change invoices?
Yes. Under the Ease of Paying Taxes Act (RA 11976), the sales invoice replaced the official receipt as the main document for both goods and services.
Get EIS in MCPOS first
Start billing free today — offline tills, tax invoices, stock and accounting. Tell us about your business and we will switch the EIS connector on for you as soon as it is ready.
Join early access Start freeSources
Facts checked on 29 September 2026. Tax rules change — always confirm with the tax authority or your tax adviser before you act.
E-invoicing in other countries
One e-invoicing engine, one connector per country. See them all on e-invoicing software by country, or jump to one: