Exakt–Helix EIS

Exakt–Helix EIS / Am I covered by BIR e-invoicing?

Updated 11 November 2026

Am I covered by BIR e-invoicing?

Answer six questions to see whether your company is likely required to issue electronic invoices by 31 December 2026, and what to do next.

1. Is your company handled by the BIR's Large Taxpayers Service (LTS)?

2. Is your company classified as a large taxpayer under the Ease of Paying Taxes (EOPT) Act?

3. Do you use a computerized accounting system (CAS) or computerized books of accounts (CBA) registered with the BIR?

4. Do you sell goods or services online (your own site, a marketplace or social commerce)?

5. Are your annual gross sales below PHP 3 million?

6. Do several companies, branches or franchisees share one invoicing or POS system?

Who the rules cover

Under RR 11-2025, as amended by RR 26-2025, and RMC 98-2026, covered taxpayers must be issuing electronic invoices by 31 December 2026. The groups named are taxpayers under the Large Taxpayers Service, large taxpayers under the EOPT Act, taxpayers using computerized accounting systems or books, and online sellers. Micro taxpayers with gross sales below PHP 3 million are exempt.

A Permit to Issue must be granted before live issuance, and the BIR evaluates a complete application in up to 20 working days, so covered taxpayers should file by about 26 November 2026. See the Permit to Issue guide.

This checker gives a first indication only, based on your answers. Your BIR registration records and any notice the BIR sends you decide your actual coverage.

Want us to check for you?

Book a free 45-minute readiness check: contactus@exakt.com.ph or (02) 8631 8991. You leave with your coverage confirmed, the permits you need and a dated plan.

Request a readiness check