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