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Regulatory updates - Philippines

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Philippines.
2025-03-27

Philippines introduces Pre-border Technical Verification and Cross-border E-invoicing

In a move to streamline customs clearance and invoicing procedures, the Philippine Bureau of Customs (BOC) introduces Pre-border Technical Verification (PTV) and a Cross-border E-Invoicing (CEI) system. The systems will require foreign exporters in scope to register and issue invoices in the CEI system, and to provide details on the export characteristics through the PTV.

2025-03-27

Philippines issues new regulations on the upcoming e-invoicing mandate

The Philippines has issued Revenue Regulations 11-2025, defining updated issuance and reporting requirements as well as an extension to the taxpayers in scope for the upcoming obligation. Taxpayers in scope will have to start issuing e-invoices by March 2026 and report the data following establishing a system capable of storing and processing the transmitted data.

2024-10-18

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.

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

 
Pagero Regulatory Atlas

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