BIR issued RR No. 26-2025 to amend the transitory provisions of RR No. 11-2025 and extend the period by covered taxpayers to comply with the issuance of electronic invoice, in consideration of the operational adjustments required of taxpayers, including system reconfiguration and transition to electronic invoicing, pursuant to the provisions of Sections 244 and 245 of the NIRC of 1997, as amended, in relation to Sec. 12 and 13 of RA No. 12066. Transitory provisions are as follows:

The following taxpayers shall have until December 31, 2026, to comply with the electronic invoicing requirements (issuance of electronic invoices) prescribed in these Regulations:

  1. Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as Small, Medium and Large Taxpayers, (Micro Taxpayers are exempted);
  2. Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS);
  3. Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024;
  4. Taxpayers using Computerized Accounting System (CAS) and Computerized Books of Accounts (CBA) with Accounting Records (with electronic invoicing) and other invoicing software.

Once a system is capable of storing and processing the required data to be transmitted to the BIR is established, the following taxpayers shall be required to issue electronic invoices, as may be prescribed through the issuance of separate revenue regulations:

  1. Taxpayers engaged in the export of goods and services pursuant to Section 106 and 108 of the Tax Code, except those falling under Section 3(A)(4) of RR No. 11-2025;
  2. Registered Business Enterprises availing of Tax Incentives under Section 304(D) of the Tax Code, as amended, except those falling under Section 3(A)(4) of RR No. 11-2025;
  3. Taxpayers using POS System; and
  4. Other taxpayers as may be required by the Commissioner.

Once a system capable of storing and processing the required data to be transmitted to the BIR is established, the taxpayers mentioned above (No. 1 to 8) shall be mandated to comply with the Electronic Sales Reporting System requirements, through the issuance of separate Revenue Regulations.