Regulatory updates - Philippines
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Philippines imposes new VAT obligations for foreign digital service providers
The Philippine Congress passed legislation making foreign digital service providers liable to VAT. The obligation concerns both B2C and B2B transactions.
The current state of the Philippines’ EIS pilot
The Philippines launched its Real-Time Reporting (RTR) pilot in July 2022 as a first step towards a more extensive mandate. Since then, the pilot program has been suffering setbacks that have made the future of the program uncertain.
The Philippine e-invoicing system kicks off with a pilot and an upcoming mandate
Along with the e-invoicing pilot project in July, the Philippine government has announced the scope of taxpayers that need to switch to the e-invoicing system in 2023.
Philippine BIR postpones e-invoicing pilot program to July 2022
The Philippines planned to launch the pilot program for e-invoices and e-receipts in January 2022, which has been deferred for six months.
Philippines to implement e-invoicing program
The Philippines is the latest country in the Asia-Pacific region to advance on their e-invoicing regulations. Following in the footsteps of an increasing number of countries worldwide, the Philippine Government is planning to implement electronic invoicing controls by 2022 in order to facilitate tax compliance.
Country Specifications
E-Invoicing/CTC Model:
B2B/B2G: Post-audit
(RTIR Pilot ongoing)
Mandatory Infrastructure:
RTIR Pilot: EIS
Mandatory Format:
RTIR Pilot: JSON for e-reporting
Mandatory for Issuing:
RTIR Pilot: Large taxpayers and exporters are obligated to issue their invoices and receipts electronically (computerized documents)
Mandatory for Receiving:
No explicit requirements
e-Signature:
RTIR Pilot: Mandatory