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Tax Notes

CREATE MORE: Mandatory use of Electronic Invoicing and Electronic Sales Reporting with Allowable Deduction

26 Mar 20254 min read

Contents

Pursuant to the enactment of Republic Act (R.A.) No. 12066, otherwise known as the CREATE MORE (Maximize Opportunities for Reinvigorating the Economy) Act, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 11-2025 to implement the mandatory issuance of electronic invoices and use of electronic sales reporting to identified taxpayers.

What is an electronic invoice?

An electronic invoice is a written account evidencing a sale using an accounting/invoicing software or system with invoice management tools registered with the BIR. It is electronically issued to buyers in a digital/electronic format (e.g. PDF format, email content, viewable in electronic system/virtual app). A photo or scanned copy in any file format of a paper invoice (physical/manual copy) is not considered an electronic invoice.

Who are required to issue electronic invoice?

Effective one (1) year from March 14, 2025 or March 14, 2026, the following taxpayers shall be required to issue electronic invoice:

Engaged in electronic commerce (e-commerce) or internet transactions such as sale of digital goods/content/products, digital financial services, and online entertainment services;
Under the jurisdiction of the Large Taxpayers Service (LTS);
Classified as large taxpayers under the Ease of Payment of Taxes (EOPT) Act and RR No. 8-2024; and
Using Computerized Accounting System (CAS), and Computerized Books of Accounts (CBA) with accounting records (with electronic invoicing) and other invoicing software.

On the other hand, effective upon the establishment of a BIR system capable of storing and processing the required data, the following taxpayers shall be required to issue electronic invoices:

Engaged in the export of goods and services pursuant to Sections 106 and 108 of the Tax Code;
Registered Business Enterprises (RBEs) availing of tax incentives under Section 304(D) of the Tax Code;
Using Point-of-Sales (POS) System; and
Other taxpayers as may be required by the Commissioner.

Micro taxpayers can voluntarily use electronic invoicing as they are exempt from the mandatory requirement under the EOPT Act.

Who are required to issue electronic sales reporting?

Effective upon the establishment of a BIR system capable of storing and processing the required data, the following taxpayers shall be required to be covered by the electronic sales reporting system:

Engaged in e-commerce or internet transactions;
Under the jurisdiction of the LTS;
Classified as large taxpayers under EOPT Act and RR No. 8-2024;
Using CAS and CBA with accounting records (with electronic invoicing) and other invoicing software;
Engaged in the export of goods and services pursuant to Sections 106 and 108 of the Tax Code;
RBEs availing of tax incentives under Section 304(D) of the Tax Code;
Using POS System; and
Other taxpayers as may be required by the Commissioner.

What are the allowable deductions for taxpayers using electronic invoices and sales reporting system?

All taxpayers mandated to issue electronic invoices and are covered by the electronic sales reporting system, including those who voluntarily complied both, shall be granted the following deduction from their taxable income:

Micro and Small Taxpayers – 100% of the total cost for setting up an electronic sales reporting system
Medium and Large Taxpayers – 50% of the total cost for setting up an electronic sales reporting system

The additional deduction can be claimed only once within the taxable year in which the electronic sales reporting system has been completed, or the final payment has been made.

Effectivity

RR No. 11-2-25 shall take effect on March 14, 2025, which is 15 days following its publication in the Official Gazette or the BIR official website on February 27, 2025, while the deadline to comply with the requirements on the issuance of electronic invoice is March 14, 2026, which is one (1) year from the effectivity of RR No. 11-2025.

Please be guided accordingly.

Source:

P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 26 March 2025