Who Needs to Comply?
BIR e-invoicing requirements apply to specified taxpayer groups, including Small, Medium and Large taxpayers engaged in e-commerce or internet transactions. Other taxpayer groups identified by the BIR may also be covered.
- LargeCovered
- MediumCovered
- SmallCovered
- MicroCurrently exempt
- Sell products or services online
- Operate on marketplaces (e.g. Shopee, Lazada, TikTok Shop)
- Run your own webstore (e.g. Shopify, WooCommerce)
- Are required to issue invoices or official receipts under BIR regulations
→ Electronic invoice data




