E-invoicing in Philippines

The Philippines joined the digital e-invoicing revolution

In 2018, the Philippines launched Tax Reform for Acceleration and Social Inclusion (TRAIN). According to it, large taxpayers and exporters are required to start issuing e-invoices and receipts and reporting sales data to the Tax Office (BIR) at the point of sale within five years of the introduction of the TRAIN Act. After the launch of a pilot program with the participation of the 100 largest taxpayers, for whom mandatory e-invoicing for government invoices (B2G) was introduced from July 2022, a gradual implementation of e-invoicing for B2B transactions of large payers and exporters is planned in 2023.

Implementation timeline - E-invoicing in Philippines

This pilot program helped establish the foundation for the e-invoicing system in the Philippines.

The electronic invoicing system (EIS) simplified tax compliance, enforce a supporting infrastructure, streamline business processes, and maximize the usability of information while also increasing its digital literacy.

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in Philippines?

  • from July 2022, pilot mandatory e-invoicing for government invoices (B2G)
  • from 2023, e-invoicing of B2B transactions of large payers and exporters

E-invoicing process description

E-invoicing process description

The Philippines requires issuing an electronic invoice to the recipient and reporting this invoice data to the tax authority (JSON format) through EIS (Electronic Invoicing System). EIS supports the transmission of official receipts, sales invoices, credit and debit notes, as well as further similar accounting documents. It is a web-based system that can be accessed through its URL.In total, the system consists of three portals:

  • EIS Taxpayer Portal
  • EIS Certification Portal
  • EIS Portal for Revenue Officers

Invoicing reports are sent to the government's central platform, the Continuous Transaction Control (CTC) invoice reporting and monitoring system,

What is the required format of an e-invoice

What is the required format of an e-invoice?

Companies are obligated to send electronic invoices to the BIR in JSON format.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Legal regulation changes in Philippines

    Do you want to know more?

    If your company is based or has branches in the Philippines and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.


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