RR No. 26-2025 — Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers (Date Posted: October 16, 2025)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Bringing in Revenues for Nation-building PILIPINAS BAGONG

September 5, 2025

REVENUE REGULATIONS NO._ 0 2 6 - 2 025

SUBJECT:Amending the Transitory Provisions of Revenue Regulations No.11- 2025 Extending the Compliance Period for Electronic Invoice Issuance by Covered Taxpayers

TO :All Internal Revenue Officers and Others Concerned

SECTION 1. Scope. -Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997,as amended (Tax Code),in relation to Sections 12 and 13 of

covered taxpayers to comply with the issuance of electronic invoice, in consideration of the Republic Act (RA No. 12066,these Regulations are hereby promulgated to amend the transitory provisions of Revenue Regulations (RR) No. 11-2025 and extend the period by

to electronic invoicing. operational adjustments required of taxpayers, including system reconfiguration and transition

SECTION 2.Amendments and Extension of Compliance Period.

as follows: Section 14 - Transitory Provisions of RR No. 11-2025 is hereby amended to read

have until December 31. 2026 to comply with the electronic invoicing requirements (issuance of electronic invoices) prescribed in these Regulations: "SECTION 6. Transitory Provisions. - The following taxpayers shall

1.Taxpavers engaged in electronic commerce (e-commerce) or internet

transactions, classified as Small, Medium and Large Taxpayers, (Micro Taxpayers are exempted); 2.Taxpavers 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.

EGORDSMON JREAU OFINTERNALREVENUI JAGFMENT DIVISION

AWL

OCT 1 6 2025

b

C ADMIN UNIT TIME 2:30 Pm 1 of 3

transmitted to the BIR is established, the following taxpavers shall be reguired to issue electronic invoices, as may be prescribed through the issuance of separate Revenue Regulations. Once a system capable of storing and processing the required data to be

5. Taxpayers engaged in the export of goods and services pursuant to

Sections 106 and 108 of the Tax Code, except those falling under Section 3(A)(4) of RR No.11-2025; 6.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; 7.Taxpayers using POS System; and 8. Other taxpayers as may be reguired by the Commissioner.

transmitted to the BIR is established, the following taxpayers shall be mandated to comply with the Electronic Sales Reporting System requirements, through the issuance of separate Revenue Regulations: Once a system capable of storing and processing the required data to be

1. Taxpayers engaged in electronic commerce (e-commerce) or internet

transactions, classified as Small, Medium and Large Taxpayers,, (Micro N Taxpayers are exempted);

AD MIN UNITiME: T OCT 1 6. 2025 3 Taxpavers under the jurisdiction of the Large Taxpayers Service (LTS) Taxpayers classified as Large Taxpayers under RA No. 11976(Ease of Paying Taxes Act) and RR No.8-2024;

ANTERNANREVENUN 4 Taxpayers using CAS, and CBA with electronic invoicing and other

invoicing software. 5 Taxpayers engaged in the export of goods and services pursuant to 2:30 P Sections 106 and 108 of the Tax Code;

6. Registered Business Enterprises availing of Tax Incentives under Section

304(D) of the Tax Code, as amended; Taxpayers using POS System; and 8. Other taxpavers as may be required by the Commissioner.

the transition period prescribed in these Regulations as may be deemed necessary. Commissioner of Internal Revenue may further extend the deadlines or compliance period on SECTION 3.Subsequent Amendments on the Extension of Period to Comply. - The

hereof shall remain in full force and effect. SECTION 4. Separability Clause. - If any of the provisions of these Regulations is subsequently declared invalid or unconstitutional, the validity of the remaining provisions

thereof which are contrary to and inconsistent with any provisions of these Regulations are hereby repealed, amended, or modified accordingly. SECTION 5. Repealing Clause. All other issuances and rules and regulations or parts

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SECTION 6. Effectivity. -- These Regulations shall take effect immediately upon publication in the BIR Official Website.

RALPHG/RECTO Secre ary/of Finance 0 8 QCT 2025

Recommending Approval:

Commissioner of Internal Revenue ROMEOD.LUMAGUI,JR.

BUREAU OFINTERNALREVENUE RECORDS MANAGEMENT DIVISION

OCT 1 6 2025

BY ADMINUNIT TIME: 2:30Pm

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