Finance & accounting
BIR e-invoicing (EIS): who is covered, the 2026 deadline and how to prepare
BIR's Electronic Invoicing System explained: covered taxpayers, the December 31, 2026 deadline under RR 26-2025, and a practical preparation plan.
The BIR's Electronic Invoicing System (EIS) requires covered taxpayers to issue electronic invoices and transmit sales data to the BIR electronically. The requirement comes from Section 237-A of the Tax Code, introduced by the TRAIN Law. After several delays, Revenue Regulations No. 26-2025 extended the deadline for the covered groups' mandatory issuance of e-invoices to December 31, 2026.
Rules, coverage and timelines have changed several times. Treat this guide as orientation and confirm your obligations with the BIR, your revenue district office and your tax adviser.
Who is covered first
Published summaries of the current regulations list these groups as covered in the first phase:
- Taxpayers under the Large Taxpayers Service (LTS)
- Taxpayers engaged in e-commerce or internet transactions (micro taxpayers exempted, per the summaries)
- Exporters of goods and services
- Certain taxpayers using computerized accounting systems with e-invoicing features
Other groups, including many POS users, are expected to follow according to future regulations once the BIR's system capability is ready. Summaries differ on details, so read the regulation text for your case.
What e-invoicing involves
- Issuing structured electronic invoices from a system that meets BIR requirements.
- Transmitting invoice and sales data to the BIR's EIS in the required format and timeframe.
- Registration and certification: enrollment in EIS and system certification or a permit to transmit, depending on the current process.
- Security: digital signatures and secure transmission according to BIR specifications.
A preparation plan
| Step | What to do |
|---|---|
| 1. Confirm coverage | Determine with your adviser whether each company in your group is covered and when |
| 2. Inventory your invoicing | List every system and location that issues invoices: ERP, POS, e-commerce, manual books |
| 3. Fix master data | Clean customer TINs, addresses and item data, since structured invoices expose errors |
| 4. Choose the technical route | Direct integration from your ERP, or through a provider, per BIR options |
| 5. Register and certify | Complete enrollment, certification and permit steps |
| 6. Test | Use test environments; validate formats, signatures and error handling |
| 7. Go live and monitor | Track transmission status daily; resolve rejected or failed transmissions |
Start early: system changes, testing and certification take longer than expected, especially for groups with several companies and many branches.
Connection with EOPT invoicing
E-invoicing builds on the EOPT invoicing rules, under which the invoice is the primary document for goods and services. If your systems still treat official receipts as primary documents for services, fix that first. See EOPT Act invoicing rules.
What multi-company groups should watch
- Each legal entity has its own TIN, registration and coverage status
- Branches may use different systems (POS in stores, ERP at head office)
- Intercompany invoices are invoices too and follow the same rules
- One owner per company should track readiness and deadlines
System questions to ask your vendors
- Can your system produce invoices in the structure the BIR requires?
- How will invoice data be transmitted, and how are failures handled?
- Who maintains the integration when BIR specifications change?
- How are digital signatures and certificates managed?
- What reports show transmission status by company and branch?
Where Cirquolus fits
Cirquolus Accounts receivable and financial management manage sales invoices and their connection to the books, and integrations are scoped per rollout. Discuss your e-invoicing obligations, timelines and integration route with our team during discovery so the plan reflects your specific coverage. Related: accounting software for large companies.
Frequently asked questions
What is the BIR EIS?
The Electronic Invoicing System through which covered taxpayers issue e-invoices and electronically report sales data to the BIR.
What is the deadline for BIR e-invoicing?
For the covered groups in the current phase, RR 26-2025 extended the deadline to December 31, 2026. Other groups follow future regulations. Confirm your coverage with the BIR.
Are POS users required to use EIS?
Published guidance indicates POS users will be covered according to later regulations once the BIR is ready. Check current issuances.
Is e-invoicing the same as EOPT invoicing?
No. EOPT invoicing changed which document is primary (the invoice). E-invoicing requires issuing invoices electronically and transmitting data to the BIR.
Bring this workflow to a Cirquolus demo.
Show us your current process, companies and branches. We will map it to the modules you need and propose a realistic rollout.