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Philippines

Asia-PacificMandatory

The Philippines implements e-invoicing mandate via CAS (Computerized Accounting System) and EIS (Electronic Invoicing System) managed by BIR (Bureau of Internal Revenue).

Legal Framework

Legal Basis

Governed by Revenue Regulations No. 9-2024 and BIR regulations.

Key Regulations

  • EIS mandate: Phased implementation starting from large taxpayers
  • CAS: Computerized accounting system approval mandatory
  • BIR (Bureau of Internal Revenue): Philippine tax authority
  • EIS (Electronic Invoicing System): Central e-invoice platform

Technical Requirements

Technical Requirements

Format

  • BIR EIS JSON/XML: BIR proprietary format
  • Structured invoice data

Transmission

  • Transmission to BIR EIS platform via API
  • CAS-approved software mandatory

Validation

  • Automatic validation by BIR
  • QR code and serial number check

Document Types

  • EIS e-Invoice
  • EIS e-Receipt

Key Dates

2024-07-01

EIS mandatory for large taxpayers

2025-07-01

EIS expanded scope

TaxTen Service

TaxTen manages e-invoice and e-receipt processes by integrating with the Philippines' BIR EIS platform.

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