B2B and B2C, resident taxpayers, segment-based rather than turnover-based: e-commerce/internet businesses (Small/Medium/Large — Micro exempt), Large Taxpayers Service registrants, Large Taxpayers under EOPT/RR 8-2024, and any taxpayer using CAS/CBA-with-e-invoicing/other invoicing software. Head office and ALL branches are pulled in if any covered activity is branch-registered. Micro Taxpayers exempt but may opt in.
The mandate is ISSUANCE-only today. RR 26-2025's text is explicit that electronic sales reporting and wave 2 bite only 'once a system capable of storing and processing the required data is established', each needing a separate Revenue Regulation — vendors selling 'Philippines e-reporting compliance by Dec 2026' are overselling. RR 26-2025 also gives the Commissioner a standing power to extend again, and the EIS pilot has been paused since Nov 2023 with no public evidence of a stable open system — do not treat 31 Dec 2026 as immovable. Printed CAS/POS output does NOT qualify as an electronic invoice; it is classed as manual. Branch contagion: one covered branch activity pulls in the head office and every branch. RR 26-2025's issuance date is itself disputed between the BIR digest (16 Oct 2025) and advisers (5 Sep 2025).
2 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
