Issuance — due 31 December 2026
Every covered seller must issue structured electronic invoices. No BIR connection is required for this. It is what Talaan does today.
E-invoicing · RR 11-2025
Every order, a BIR-compliant invoice
Import a month of marketplace orders, issue invoices with gapless numbers and VAT split per line, and download them for Shopee's Pending Invoice Upload — before 31 December 2026 makes it mandatory.
Zoom in. Every line accounts for itself.
The invoice your buyer sees, and the record an examiner checks, are the same document.
The mandate
Two obligations, not one
RR 11-2025 splits e-invoicing into issuing structured electronic invoices and reporting them to the BIR. Only the first has a live date.
Electronic sales reporting — not yet in force
Transmission starts only once the BIR establishes a system able to store and process the data, and issues a separate regulation. Anyone selling you a transmission product with a date on it is guessing.
- RR 11-2025
- RR 26-2025
- EOPT Act (RA 11976)
Covered: e-commerce and internet sellers classed Small, Medium or Large. Exempt: Micro taxpayers, under ₱3M in annual gross sales — which is also the VAT threshold, so a VAT-registered online seller is, in practice, covered.
Marketplace import
From export file to issued invoices.
01
Export from Seller Centre
Download the month's completed orders from Shopee, TikTok Shop or Lazada — or use any spreadsheet.02
Drop in the file
Columns are detected for you. Rows that share an order become one invoice.03
Review the drafts
Imports create drafts, never issued documents. Bad rows are listed by row number, so you fix the file, not the books.04
Issue together
Select the drafts and issue them in one pass. Numbers are allocated in order, under lock.05
Download for upload
Each issued invoice downloads as a PDF for Seller Centre's Pending Invoice Upload.
Invoice rules
The fields an invoice must carry. Checked before it can be issued.
The Ease of Paying Taxes Act made the invoice the principal document for goods and services. Talaan won't issue one that's missing a required field.
- Your registered name
- Your TIN, with branch code
- Your business address
- The date of the transaction
- A description of each item
- VAT shown separately, by tax class
- The total amount
- For VAT-registered buyers at ₱1,000 or more: the buyer's name, address and TIN
Electronic Invoicing System
Ready for the EIS format from day one.
Until the BIR's system is ready, Talaan keeps every issued invoice with what the Electronic Invoicing System format is built from — the split by tax class, amounts to two decimals, dates in Philippine time — so transmission can be added later without re-entering an invoice.
Talaan does not transmit to the BIR today, and it is not accredited by the BIR. The BIR has said it does not accredit EIS providers: certification is held by the taxpayer.
Questions about e-invoicing
Who is actually covered by the mandate?
RR 11-2025 covers e-commerce and internet transactions along with large taxpayers and existing CAS users. Micro taxpayers — under ₱3M in annual gross sales — are exempt. Since ₱3M is also the VAT registration threshold, in practice a VAT-registered online seller is covered.
When is the deadline?
31 December 2026. It was moved there by RR 26-2025, and the Commissioner may extend it again. Issuance is due then; electronic sales reporting to the BIR takes effect only once the BIR's receiving system exists and a separate regulation is issued.
What is the BIR Electronic Invoicing System (EIS)?
The EIS is the BIR's system for receiving structured electronic invoices from certified taxpayers. Talaan keeps every issued invoice with the fields and the tax-class split the EIS format needs, so when transmission becomes mandatory nothing has to be re-entered. Transmission itself is not available yet.
Do Shopee and TikTok Shop sellers need to issue BIR invoices?
Yes, if the mandate covers them — and Shopee already enforces it. Seller Centre has a Pending Invoice Upload workflow that requires an invoice for every completed order, quoting penalties of up to ₱50,000 per violation. Shopee does not generate the invoice; the seller issues it and uploads it.
Do I need to be connected to the BIR to comply this year?
No. The December 2026 obligation is to issue structured electronic invoices. Transmission is a second, later obligation. Talaan issues compliant documents now and keeps the data the transmission format needs, so nothing has to be re-entered when reporting starts.
Can I correct an issued invoice?
Not by editing it. An issued invoice is frozen; a correction is a credit or debit memo that references the original, which is what an examiner expects to see.
Does it handle VAT-exempt and zero-rated items?
Yes. Each line carries its tax class — VATable, zero-rated or exempt — and the invoice shows each total separately. For the EIS, each class becomes its own document.
Start before December, not in December
Import one month of orders and see your first compliant invoice in a few minutes.