How to Issue E-Invoices in the Philippines Using BIR Portal: Step-by-Step Guide 2026

Businesses and enterprises in the Philippines subject to the e-invoicing mandate should use electronic invoices or receipts, and all sales data should be transmitted through the BIR EIS (Electronic Invoicing System). 

Key Takeaways

• EIS is the BIR platform for electronic invoicing, receipting, and sales data reporting.
• Exporters, e-commerce businesses, and large taxpayers are among the entities covered by the mandate.
• EIS Certification and a Permit to Transmit are required before reporting sales data.
• Sales data must be submitted electronically in JSON format through approved systems.
• E-invoice data should be transmitted within three calendar days of the transaction date.

What is the BIR Electronic Invoicing System (EIS)?

The BIR Electronic Invoicing System is the platform introduced by the Bureau of Internal Revenue (under the Department of Finance) in the Philippines for receiving, processing, and storing electronic sales data for applicable taxpayers. It performs multiple functions, starting with invoice reporting, tax compliance, audit support and verification, and digital records. 

It is a part of the e-invoicing framework in the Philippines, and businesses are mandated to issue electronic invoices and report sales data electronically through the EIS and not rely on manual processes for documentation, as prescribed in Revenue Regulations (RR) no. 8-2022 for the implementation of Sections 237 and 237-A of the National Internal Revenue Code (NIRC),

Who Needs to Issue E-Invoices in the Philippines?

Under Section 237 of the National Internal Revenue Code (NIRC), not all taxpayers need to issue electronic invoices. Philippines adopted the e-invoicing framework through Revenue Regulations No. 8-2022, issued on 30 June 2022. The mandate to transmit sales data derives from §237-A (added by TRAIN). However, under RR No. 11-2025, as amended by RR No. 26-2025, the deadline for mandatory compliance has been extended to 31st December 2026 for only the following categories of businesses:

• E-commerce businesses (excluding Micro taxpayers as classified under RR No. 8-2024)
• Large Taxpayers under the Large Taxpayers Service (LTS)
• Taxpayers classified as Large Taxpayers under the Ease of Paying Taxes Act and RR 8-2024
• Certain Computerised Accounting System (CAS)/Computerised Books of Accounts (CBS)/electronic invoicing system users and other categories specified by the BIR.

Hence, businesses looking to understand how to issue e-invoices in Philippines should have clarity on whether they are mandated to do so. In addition, the regulations advise all business categories, including those not covered by the mandate, to adopt electronic invoicing to improve compliance and management. 

Prerequisites Before Sending E-Invoices Step-by-Step

Before initiating the Philippines e-invoice submission, eligible businesses should review the requirements summarised in the following table:

It is critical to ensure that invoicing and reporting systems are well configured before using the BIR e-invoicing portal or any other related EIS infrastructure. 

Process to Send E-Invoices Using the BIR Portal

The BIR e-invoice process includes issuing electronic invoices and transmitting sales data for compliance purposes. Here is a step-by-step guide to using the BIR portal to send e-invoices. 

Step 1: Confirm EIS Coverage

This is the basic step, as you need to determine whether your business is subject to BIR e-invoicing regulations. 

Step 2: Configure Your Invoicing System

If the answer to the first step is affirmative, you need to use a registered CAS (Computerised Accounting System), CRM (Cash Register Machine) or POS (Point of Sale) system, whenever applicable. 

Step 3: Obtain EIS Certification

Before transmitting the sales data, the Sales Data Transmission System should undergo EIS certification and validation. 

Step 4: Secure a Permit to Transmit

Once the certification process is completed, the business should obtain a PTT (Permit to Transmit). Sales reporting begins after the PTT issuance. 

Step 5: Generate the E-Invoice

You can create the invoice through the approved system, and the required information should be captured automatically. It includes details of the taxpayer, transaction details, and applicable tax amounts. 

Step 6: Submit Sales Data to EIS

For proper electronic invoice data submission in Philippines it is important that sales data is transmitted electronically in JSON format through the approved reporting framework. 

Step 7: Monitor Validation Status

The EIS will process and store the submitted sales data. Businesses are required to monitor reporting logs, acknowledgements, and validation outcomes to identify errors or rejected submissions.

Step 8: Meet Reporting Timelines

As per the existing regulations, sales data should be transmitted in real time (or near real time). However, it should not be later than three calendar days from the transaction date, as expressly provided in the Revenue Regulations 8-2022, which is going to come into effect from Wave 2 e-Invoicing implementation. 

To summarise the steps, businesses looking for how to send e-invoices in the Philippines should focus on timely transmission, accurate invoice data, and compliance with EIS certification and reporting requirements.

Common Errors While Sending E-Invoices

Here are the issues that most commonly affect e-invoice compliance in Philippines, and some basic troubleshooting recommendations while obtaining PTT and thereafter:

There might be other temporary errors in the system that can result in error messages. The BIR portal has a comprehensive support page where you can search for your exact issue, and a suggested solution may be provided. 

Conclusion

As the Philippines' compliance and governance standards improve, e-invoicing is mandatory for certain categories of businesses and is advised for all enterprises by the government. With a robust internal control and accounting system, businesses in the Philippines can establish compliance checks, effective invoicing, and validation processes to respond effectively to evolving BIR requirements.