What is BIR EIS? Who must e-invoice, and when

The BIR Electronic Invoicing System (EIS) is how the BIR wants invoices to work from now on: made by software, in a structured format, sent to the buyer electronically, and readable by the BIR's own systems. The rules have been pushed back more than once, so here is where they stand today, what the words mean, and what a small store should do.

What "EIS" and "e-invoice" mean now

EIS is the BIR's system for receiving invoice data. RR 8-2022 set it up under the TRAIN law, and RR 11-2025 rewrote the rules after the CREATE MORE Act (RA 12066) amended Sections 237 and 237-A of the Tax Code.

An electronic invoice is not just an invoice you print from a computer. Under RMC 98-2026, an invoice counts as electronic only if all three are true:

1. It is made by registered, approved or accredited invoicing software, in a structured format.
2. It is sent to the buyer digitally: by email, online viewing, a QR code, an app, a web page or similar.
3. Its data can be pulled out and sent to the BIR for electronic sales reporting.

A few things do not count:

• A photo or scan of a paper invoice.
• An invoice typed in Word, Excel, Google Docs or Google Sheets.
• An invoice from a CAS, cash register or POS that is printed on paper, if the system can't also send it to the buyer and report the sales data to the BIR. The BIR treats that as an ordinary system-generated invoice.

You can still hand the customer a printed copy of a real e-invoice, for example at a counter where emailing isn't practical, as long as the invoice was generated and can be issued electronically.

Who must issue e-invoices by 31 December 2026

RMC 98-2026, issued on 22 September 2026, says these taxpayers must issue electronic invoices on or before 31 December 2026:

Micro taxpayers, meaning gross sales below ₱3 million a year (RR 8-2024), are not covered by the mandate. RR 11-2025 says they may keep using registered manual invoices, or a CAS, cash register or POS, instead of e-invoices.

If you are covered and have branches, the rule applies to the whole business: the head office and every branch must issue e-invoices, even if the online selling happens at only one of them.

What about stores that just use a POS?

RR 11-2025, as amended by RR 26-2025, lists "taxpayers using POS System" in a later group. That group, together with exporters and registered business enterprises with tax incentives, is to be covered by a separate revenue regulation once the BIR's system for receiving the data is ready. As of this review, we found no such regulation.

The catch: the 31 December 2026 group includes "other invoicing software", and RMC 98-2026 doesn't say whether that covers a plain POS. If your gross sales are ₱3 million or more and you use any invoicing software, or you sell online at all, ask your RDO or CPA which group you are in. Don't assume you're exempt.

How the deadline moved

RR 26-2025 lets the Commissioner extend the deadline again. Check for newer issuances before you rely on this date.

What a covered business has to get

1. Invoicing software that can do it. Build your own, buy one, or use an Electronic Invoicing Service Provider (ESP). The BIR said on 23 September 2026 that separate rules for ESPs would follow "within the month".
2. A Permit to Issue (PTI) Electronic Invoice from your RDO or LT office, before you issue any e-invoice. The BIR evaluates a complete application within 20 working days. The PTI is separate from a Permit to Use (PTU) or a CAS Acknowledgement Certificate. Changing or migrating your invoicing software needs a new or amended PTI.
3. EIS Certification within six months of getting the PTI, or the PTI can be revoked. It is an online test of your system on the BIR's EIS Certification Portal (eis-cert.bir.gov.ph): five mandatory tests, or seven with an API callback.
4. A Permit to Transmit (PTT), but only when the Commissioner directs it for electronic sales reporting. See the next section.

The transmission model: e-invoicing and sales reporting are separate

This is the part most guides get wrong. Under RMC 98-2026, issuing e-invoices (Section 237) and electronic sales reporting (Section 237-A) are separate duties.

• E-invoicing is due by 31 December 2026 for the covered groups.
• Sales reporting, meaning sending your invoice data to the BIR's EIS, starts only when the BIR issues its separate implementing rules. The BIR Commissioner said on 23 September 2026: "For now, taxpayers should focus on complying with the electronic invoicing rules."

When reporting does start, the EIS takes sales data as JSON. RR 8-2022 required transmission in real time or near real time, and within three calendar days of the sale. The new reporting rules may change that, so treat the three-day window as the old rule, not the final one. See e-invoicing vs electronic sales reporting for the full picture, including branches.

If the system goes down

If the internet, power or system fails, RMC 98-2026 says you must still issue an invoice for every sale. Use a manual invoice authorized by the BIR. When the system is back, replace each manual invoice with an e-invoice that carries the manual invoice's number.

Corrections

You can't delete, change or modify an issued e-invoice. To lower the amount, issue a credit note or memo that references it. To raise it, issue a new e-invoice. The BIR says separate rules on sales adjustments will follow.

What a small store should do now

1. Find your classification. Check your gross sales for the taxable year against the ₱3 million micro line (RR 8-2024).
2. If you're micro and not otherwise required, keep issuing your BIR-registered invoices. E-invoicing is voluntary for you, and needs a PTI if you choose it.
3. If you're small or bigger and sell online, or use a CAS or invoicing software, talk to your RDO or CPA now. The PTI takes up to 20 working days once your papers are complete, and 31 December 2026 is close.
4. Keep your basics right in the meantime: the invoice is the main document now, your POS needs its own registration, and your X and Z readings and books must be kept.

Is Kassly on EIS?

No. Kassly is not BIR-accredited, it has no EIS Certification, and it sends nothing to the BIR. We have EIS transmission code in development. It is switched off, it has no BIR credentials, and it can't send anything until the BIR gives the needed permits. Until that changes, keep issuing your BIR-registered invoices. See what Kassly prints for BIR for what the app does today.