Philippines
Live since July 2022
Mandate Overview
The mandate
The Bureau of Internal Revenue (BIR) operates the Electronic Invoicing System (EIS), introduced under the TRAIN Law (Republic Act No. 10963) and rolled out in phases starting July 1, 2022 with the top 100 taxpayers as a pilot. Section 237-A of the National Internal Revenue Code requires e-invoicing and e-receipting for taxpayers engaged in the export of goods and services, e-commerce, and large taxpayers. Each invoice must be transmitted to the BIR EIS in JSON format within three calendar days of issuance. The full universal mandate has been delayed multiple times; the current expectation is phased expansion through 2025-2026 to a broader set of registered taxpayers.
Timeline
Key milestones
TRAIN Law (RA 10963) enacted, mandating e-invoicing under Section 237-A
EIS pilot launches with top 100 taxpayers
Pilot expanded to large exporters and e-commerce platforms
Phased expansion to additional large taxpayer segments
Broader rollout to remaining mandated categories targeted
Flowie Coverage
How Flowie supports Philippines
Flowie supports BIR EIS-compatible JSON output; clearance integration with the BIR Electronic Invoicing System is on the roadmap as the program scales to broader taxpayer categories.
FAQ
Common questions
When does EIS apply to my company?
What format is used?
Ready for Philippines?
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