Find out whether your business is covered by the BIR EIS mandate in Phase 1, count down to the 31 December 2026 compliance deadline, and see the 3-calendar-day rule for transmitting your e-sales data.
Tick every group your business falls into. Any single match brings you into Phase-1 scope.
EIS Phase-1 result
The Electronic Invoicing System (EIS) requires covered taxpayers to issue invoices electronically and transmit their sales data to the Bureau of Internal Revenue. The legal basis is NIRC §237 and §237-A (introduced by TRAIN and expanded by CREATE MORE, RA 12066), implemented through BIR Revenue Regulations No. 11-2025.
Phase 1 covers a taxpayer who falls into any one of these groups:
Covered taxpayers issue structured electronic invoices (JSON) and transmit sales data to the BIR EIS in near real-time — no later than 3 calendar days from the transaction. The compliance deadline was originally a roughly one-year window under RR 11-2025, but it was extended to 31 December 2026 by BIR RR 26-2025.
To soften the cost of onboarding, setup costs are deductible — 100% for micro and small taxpayers and 50% for medium and large taxpayers. Many of the businesses now in scope are also affected by the wider compliance reforms — see the EOPT Act (RA 11976) tracker for your taxpayer classification, penalties, and the invoice-replaces-official-receipt change.
The EIS is the Bureau of Internal Revenue's platform for receiving structured electronic invoices and near-real-time sales data from covered taxpayers. Under NIRC §237 and §237-A (introduced by TRAIN and expanded by CREATE MORE, RA 12066) and BIR Revenue Regulations No. 11-2025, covered taxpayers must issue electronic invoices in a structured format and transmit their sales data to the BIR through the EIS.
Phase 1 covers a taxpayer who falls into ANY of these groups: taxpayers under the Large Taxpayers Service (LTS); exporters of goods or services (§106/§108); taxpayers engaged in e-commerce; users of a Computerized Accounting System (CAS), Computerized Books of Accounts (CBA), or other invoicing software; and Registered Business Enterprises (RBEs) with tax incentives under §304(D). A single match brings you into scope.
The compliance deadline is 31 December 2026. RR 11-2025 originally set a roughly one-year window, and BIR RR 26-2025 (issued September 2025) extended the deadline to 31 December 2026.
Covered taxpayers issue structured electronic invoices in JSON format and transmit their sales data to the BIR EIS in near real-time — no later than 3 calendar days from the transaction.
Yes. Setup costs are deductible — 100% for micro and small taxpayers, and 50% for medium and large taxpayers — under the CREATE MORE (RA 12066) framework.
Informational only — not tax advice. This checker is a general readiness aid for the BIR Electronic Invoicing System based on the criteria you enter. Coverage, phases, and deadlines may change through future BIR issuances. Verify with the Bureau of Internal Revenue (BIR) or a qualified Philippine tax professional. See our full disclaimer.
Source: BIR Revenue Regulations No. 11-2025 & No. 26-2025; NIRC §237 & §237-A; CREATE MORE (RA 12066). As of June 2026.