{"id":32559,"date":"2026-09-28T13:57:16","date_gmt":"2026-09-28T05:57:16","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=32559"},"modified":"2026-10-02T19:34:24","modified_gmt":"2026-10-02T11:34:24","slug":"bir-rmc-98-2026-electronic-invoicing-philippines","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-rmc-98-2026-electronic-invoicing-philippines\/","title":{"rendered":"Electronic Invoicing Philippines: What Businesses Need to Know About RMC 98-2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32559\" class=\"elementor elementor-32559\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-286c5aae e-flex e-con-boxed e-con e-parent\" data-id=\"286c5aae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1eecf053 elementor-widget elementor-widget-image\" data-id=\"1eecf053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1671\" height=\"941\" src=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines.avif\" class=\"attachment-full size-full wp-image-32598\" alt=\"Electronic Invoicing Philippines\" srcset=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines.avif 1671w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines-300x169.avif 300w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines-1024x577.avif 1024w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines-768x432.avif 768w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/Electronic-Invoicing-Philippines-1536x865.avif 1536w\" sizes=\"(max-width: 1671px) 100vw, 1671px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de55302 e-con e-atomic-element e-flexbox-base e-de55302-3a20f25 \" data-id=\"de55302\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"de55302\" data-e-type=\"e-flexbox\" data-id=\"de55302\">\n    \t\t<div class=\"elementor-element elementor-element-62c249b elementor-widget elementor-widget-button\" data-id=\"62c249b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/n3.qne.cloud\/passport\/register#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sign Up for N3 AI Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c83778 elementor-widget elementor-widget-button\" data-id=\"7c83778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"#inquire-now\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to Us About Electronic Invoicing<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70a55578 e-flex e-con-boxed e-con e-parent\" data-id=\"70a55578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-586148e3 elementor-widget elementor-widget-heading\" data-id=\"586148e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Electronic Invoicing Philippines: What Businesses Need to Know About RMC 98-2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cad8fb1 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"7cad8fb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-4bce462 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tQNE Software Philippines\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9a9bc34 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Published on<\/span>\n\t\t\t\t\t\t\t\t\t\t<time>September 28, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78dcb33b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"78dcb33b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2ccc7a e-flex e-con-boxed e-con e-parent\" data-id=\"f2ccc7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47821dc elementor-widget elementor-widget-text-editor\" data-id=\"47821dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">The Bureau of Internal Revenue (BIR) has issued\u00a0<a href=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%2098-2026%20redacted.pdf\" target=\"_blank\" rel=\"noopener\">Revenue Memorandum Circular (RMC) No. 98-2026<\/a>, prescribing the policies and guidelines for the issuance of electronic invoices under Revenue Regulations (RR) No. 8-2022 and RR No. 11-2025, as amended by RR No. 26-2025.<\/p><p class=\"isSelectedEnd\">Issued on September 22, 2026, the\u00a0<a href=\"https:\/\/www.bir.gov.ph\/2026-Revenue-Memorandum-Circulars\" target=\"_blank\" rel=\"noopener\">circular\u00a0<\/a>provides businesses with clearer guidelines on who must issue electronic invoices, what qualifies as an electronic invoice, how invoice data should be structured, and what taxpayers need to prepare before issuing electronic invoices.<\/p><p>For covered taxpayers, the deadline to comply is <strong>December 31, 2026<\/strong>.<\/p><p>With the transition to electronic invoicing underway, businesses should take the time to review their current invoicing and accounting processes and determine whether their existing system is ready for the requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65733bf elementor-widget elementor-widget-spacer\" data-id=\"65733bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca8e6db elementor-widget elementor-widget-heading\" data-id=\"ca8e6db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is BIR RMC No. 98-2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6c78d elementor-widget elementor-widget-text-editor\" data-id=\"4a6c78d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">RMC No. 98-2026 sets the policies and guidelines for electronic invoicing pursuant to Section 237 of the National Internal Revenue Code, as implemented by the applicable revenue regulations.<\/p><p class=\"isSelectedEnd\">The circular defines electronic invoicing as an automated process of generating an electronic invoice using structured invoice data that can be electronically extracted and processed. The electronic invoice records a transaction between a seller and buyer and may be electronically transmitted to the buyer.<br \/>This means electronic invoicing is more than simply creating a digital copy of a paper invoice.<\/p><p>The system must be capable of generating the invoice in a structured format, transmitting it electronically, and making the required invoice information available for electronic processing and reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d4ac3 elementor-widget elementor-widget-spacer\" data-id=\"f3d4ac3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d175c15 elementor-widget elementor-widget-heading\" data-id=\"d175c15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Are Covered by the Electronic Invoicing Requirements?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a910c27 elementor-widget elementor-widget-text-editor\" data-id=\"a910c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under RMC No. 98-2026, the electronic invoicing requirements apply to the following taxpayers:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca878f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7ca878f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Small, Medium, and Large Taxpayers engaged in e-commerce or internet transactions, excluding Micro Taxpayers;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taxpayers under the jurisdiction of the Large Taxpayers Service;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taxpayers classified as Large Taxpayers under the Ease of Paying Taxes Act and applicable regulations;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/ph\/get-cas-registered-bir\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taxpayers using a Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) with Accounting Records with electronic invoicing, or other invoicing software; and<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Other taxpayers who may subsequently be required by the Commissioner of Internal Revenue.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04462f4 elementor-widget elementor-widget-text-editor\" data-id=\"04462f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Covered taxpayers, except those classified as Micro Taxpayers, are required to issue electronic invoices and comply with the circular <strong>on or before December 31, 2026<\/strong>.<\/p><p>Taxpayers who are not currently covered may also voluntarily adopt electronic invoicing, subject to the applicable requirements, including securing a Permit to Issue (PTI) Electronic Invoice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4540a6 e-con e-atomic-element e-flexbox-base e-d4540a6-6322140 e-d4540a6-6322140 \" data-id=\"d4540a6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d4540a6\" data-e-type=\"e-flexbox\" data-id=\"d4540a6\">\n    \t\t\t<h2 data-interaction-id=\"9ed1a8a\" class=\"e-9ed1a8a-ef923bd e-heading-base\" data-e-type=\"widget\" data-id=\"9ed1a8a\">Is Your Business Covered by the New E-Invoicing Requirements?<\/h2>\n\t\t\t\t\t<p class=\"e-bcc0805-1a8698a e-paragraph-base\" data-interaction-id=\"bcc0805\" data-e-type=\"widget\" data-id=\"bcc0805\">Find out what your business needs to prepare  before the December 31, 2026 deadline and see how N3 AI Accounting can support your transition.<\/p>\n\t\t<div class=\"elementor-element elementor-element-75a3cda e-con e-atomic-element e-flexbox-base e-75a3cda-3aba492 \" data-id=\"75a3cda\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"75a3cda\" data-e-type=\"e-flexbox\" data-id=\"75a3cda\">\n    \t\t<div class=\"elementor-element elementor-element-6fd1847 elementor-widget elementor-widget-button\" data-id=\"6fd1847\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/n3.qne.cloud\/passport\/register#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sign Up for N3 AI Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e519d58 elementor-widget elementor-widget-button\" data-id=\"e519d58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"#inquire-now\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to Us About Electronic Invoicing<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d15807 elementor-widget elementor-widget-spacer\" data-id=\"6d15807\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2378aa8 e-con e-atomic-element e-flexbox-base e-2378aa8-57e9d0c \" data-id=\"2378aa8\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"2378aa8\" data-e-type=\"e-flexbox\" data-id=\"2378aa8\">\n    <div class=\"elementor-element elementor-element-a1d128e e-con e-atomic-element e-flexbox-base e-a1d128e-c5408d1 \" data-id=\"a1d128e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a1d128e\" data-e-type=\"e-flexbox\" data-id=\"a1d128e\">\n    \t\t<div class=\"elementor-element elementor-element-f3475a4 elementor-widget elementor-widget-heading\" data-id=\"f3475a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Electronic Invoicing Philippines Is Different From Electronic Sales Reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68f5be7 elementor-widget elementor-widget-text-editor\" data-id=\"68f5be7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">One important clarification in the circular is that electronic invoicing and electronic sales reporting are separate requirements.<\/p><p class=\"isSelectedEnd\">The obligation to issue electronic invoices under Section 237 of the Tax Code is separate from the electronic sales reporting requirements under Section 237-A.<\/p><p class=\"isSelectedEnd\">For the taxpayers covered by RMC No. 98-2026, electronic sales reporting will become mandatory only when the BIR issues the corresponding implementing policies, guidelines, and procedures for that requirement.<\/p><p>This distinction is important for businesses preparing their systems because electronic invoice issuance and future electronic sales reporting may involve related but separate compliance steps.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b5a5c4 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"6b5a5c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inquire-now\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2047\" height=\"2560\" src=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting.avif\" class=\"attachment-full size-full wp-image-32678\" alt=\"BIR RMC 98 2026 N3 AI Accounting\" srcset=\"https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting.avif 2047w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting-240x300.avif 240w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting-819x1024.avif 819w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting-768x960.avif 768w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting-1228x1536.avif 1228w, https:\/\/qne.cloud\/ph\/wp-content\/uploads\/sites\/7\/2026\/09\/BIR-RMC-98-2026-N3-AI-Accounting-1638x2048.avif 1638w\" sizes=\"(max-width: 2047px) 100vw, 2047px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7f9eb1 elementor-widget elementor-widget-spacer\" data-id=\"b7f9eb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0e6800 elementor-widget elementor-widget-heading\" data-id=\"c0e6800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Makes an Invoice an Electronic Invoice?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-795f47a elementor-widget elementor-widget-text-editor\" data-id=\"795f47a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Not every digitally created invoice qualifies as an electronic invoice under RMC No. 98-2026.<\/p>\n<p>The circular provides that an invoice is considered an electronic invoice only when it satisfies the prescribed requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2cc87dc e-con e-atomic-element e-flexbox-base e-2cc87dc-eb781f5 \" data-id=\"2cc87dc\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"2cc87dc\" data-e-type=\"e-flexbox\" data-id=\"2cc87dc\">\n    <div class=\"elementor-element elementor-element-b532352 e-con e-atomic-element e-flexbox-base e-b532352-d9a4358 \" data-id=\"b532352\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b532352\" data-e-type=\"e-flexbox\" data-id=\"b532352\">\n    \t\t<div class=\"elementor-element elementor-element-33a29ab elementor-widget elementor-widget-heading\" data-id=\"33a29ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Generated by an Appropriate Accounting or Invoicing System<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae66f06 elementor-widget elementor-widget-text-editor\" data-id=\"ae66f06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">The invoice must be generated by a duly registered, approved, or accredited accounting or invoicing software or system in a structured electronic format.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-fb0ed97 e-con e-atomic-element e-flexbox-base e-fb0ed97-22af0ef \" data-id=\"fb0ed97\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"fb0ed97\" data-e-type=\"e-flexbox\" data-id=\"fb0ed97\">\n    \t\t<div class=\"elementor-element elementor-element-d12027b elementor-widget elementor-widget-heading\" data-id=\"d12027b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Electronically Generated and Transmitted<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9628a39 elementor-widget elementor-widget-text-editor\" data-id=\"9628a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">The invoice must be electronically generated and transmitted to the buyer, purchaser, or client.<\/p>\n<p>The circular recognizes electronic channels such as: Email, Online viewing, QR codes, Mobile applications, Web-based platforms or Other electronic means.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-541ae02 e-con e-atomic-element e-flexbox-base e-541ae02-1c95c0d \" data-id=\"541ae02\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"541ae02\" data-e-type=\"e-flexbox\" data-id=\"541ae02\">\n    \t\t<div class=\"elementor-element elementor-element-da1b15b elementor-widget elementor-widget-heading\" data-id=\"da1b15b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Invoice Data Must Be Electronically Extractable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c99c56 elementor-widget elementor-widget-text-editor\" data-id=\"1c99c56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">The invoice data must be capable of being electronically extracted, processed, and transmitted to the BIR for electronic sales reporting purposes.<\/p>\n<p>This requirement highlights why businesses should evaluate the accounting system behind their invoices\u2014not just the appearance of the invoice itself.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-42be54d elementor-widget elementor-widget-spacer\" data-id=\"42be54d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5357179 elementor-widget elementor-widget-heading\" data-id=\"5357179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Can Businesses Simply Use Word or Excel?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-373d44b elementor-widget elementor-widget-text-editor\" data-id=\"373d44b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\"><strong>No. <\/strong>RMC No. 98-2026 specifically states that invoices manually created using office productivity applications such as Microsoft Word, Microsoft Excel, Google Docs, Google Sheets, or similar applications are <strong>not considered valid electronic invoices for tax compliance purposes<\/strong>.<\/p><p class=\"isSelectedEnd\">Similarly, an invoice generated by an accounting system and then printed on paper is not considered an electronic invoice if the system does not have the capability to electronically issue and transmit the invoice and electronically transmit or report the required sales data to the BIR.<\/p><p>For businesses still relying heavily on spreadsheets or manually prepared invoices, this is an important point to consider when reviewing their current accounting setup.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-014c11a elementor-widget elementor-widget-spacer\" data-id=\"014c11a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7a3822 e-con e-atomic-element e-flexbox-base e-d7a3822-7bacd58 e-d7a3822-7bacd58 \" data-id=\"d7a3822\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d7a3822\" data-e-type=\"e-flexbox\" data-id=\"d7a3822\">\n    \t\t\t<h2 data-interaction-id=\"f1616df\" class=\"e-f1616df-fef7f9d e-heading-base\" data-e-type=\"widget\" data-id=\"f1616df\">Is Your Business Ready for the <br>New Electronic Invoicing Requirements?<\/h2>\n\t\t\t\t\t<p class=\"e-c998bd3-573abfc e-paragraph-base\" data-interaction-id=\"c998bd3\" data-e-type=\"widget\" data-id=\"c998bd3\">The December 31, 2026 deadline is getting closer, and understanding the requirements is only the first step. <br><br><strong>Your next step is making sure your accounting system can support the transition. <\/strong><br><br>Keep reading to understand what <br>RMC No. 98-2026 means for your business, then talk to our team about how N3 AI Accounting can help you prepare.<\/p>\n\t\t<div class=\"elementor-element elementor-element-8c0c577 e-con e-atomic-element e-flexbox-base e-8c0c577-48e3926 \" data-id=\"8c0c577\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8c0c577\" data-e-type=\"e-flexbox\" data-id=\"8c0c577\">\n    \t\t<div class=\"elementor-element elementor-element-fd7a3ba elementor-widget elementor-widget-button\" data-id=\"fd7a3ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/n3.qne.cloud\/passport\/register#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sign Up for N3 AI Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a90d0e3 elementor-widget elementor-widget-button\" data-id=\"a90d0e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"#inquire-now\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to Us About Electronic Invoicing<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-0868b8f elementor-widget elementor-widget-spacer\" data-id=\"0868b8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4769897 elementor-widget elementor-widget-heading\" data-id=\"4769897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What About Existing Accounting Systems?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270d2ed elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"270d2ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" dir=\"auto\" data-start=\"234\" data-end=\"429\">Businesses using <a class=\"decorated-link\" href=\"https:\/\/qne.cloud\/ph\/cas-accounting-software\/\" target=\"_new\" rel=\"noopener\" data-start=\"251\" data-end=\"303\">CAS<\/a>, CBA, POS, or other computerized systems should review whether their current setup can actually support electronic invoicing.<\/p><p dir=\"auto\" data-start=\"431\" data-end=\"915\">It is also important to distinguish the <strong data-start=\"471\" data-end=\"515\">Permit to Issue (PTI) Electronic Invoice<\/strong> from the <strong data-start=\"525\" data-end=\"592\">Permit to Use (PTU) or Acknowledgement Certificate (AC) for CAS<\/strong>. Under RMC No. 98-2026, a PTU or AC authorizes the use of a computerized accounting system but <strong data-start=\"688\" data-end=\"762\">does not by itself authorize the taxpayer to issue electronic invoices<\/strong>. The PTI Electronic Invoice is the authority granted by the BIR to issue electronic invoices through a duly registered and\/or approved invoicing system.<\/p><p dir=\"auto\" data-start=\"917\" data-end=\"1135\">The BIR also explains that a system-generated invoice printed on paper does not automatically qualify as an electronic invoice if the system cannot electronically issue and transmit the invoice and required sales data.<\/p><p dir=\"auto\" data-start=\"1137\" data-end=\"1432\">The circular requires invoice information to be maintained in a structured, machine-readable format. For the BIR\u2019s Electronic Invoicing System (EIS), JSON is used as the required structured format, while other internal formats may be used provided they can be converted into the required format.<\/p><p dir=\"auto\" data-start=\"1434\" data-end=\"1679\">This means businesses should look beyond simply having accounting software or an existing CAS approval. The system should also be capable of supporting the electronic flow of invoice data and the applicable BIR electronic invoicing requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-329f668 elementor-widget elementor-widget-spacer\" data-id=\"329f668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3b16f2 elementor-widget elementor-widget-heading\" data-id=\"e3b16f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Electronic Invoices Cannot Simply Be Edited or Deleted<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf1b9ce elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"cf1b9ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">RMC No. 98-2026 also provides rules for correcting electronic invoices.<\/p>\n<p class=\"isSelectedEnd\">Once an electronic invoice has been issued, it cannot simply be deleted, altered, or modified. If the original invoice needs to be decreased, an authorized Credit Note or Credit Memo should be issued with reference to the original invoice. If an amount needs to be increased, a new electronic invoice should be issued.<\/p>\n<p>For businesses, this makes proper invoice and accounting workflows especially important when handling returns, adjustments, discounts, and other changes after an invoice has been issued.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb731a elementor-widget elementor-widget-spacer\" data-id=\"bcb731a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fb7e77 elementor-widget elementor-widget-heading\" data-id=\"9fb7e77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Businesses Should Prepare<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75fb555 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"75fb555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Before the December 31, 2026 deadline, covered taxpayers should review their current invoicing and accounting processes.<\/p><p class=\"isSelectedEnd\">A practical preparation checklist includes:<\/p><ol start=\"1\" data-spread=\"false\"><li>Determine whether your business is covered by the electronic invoicing Philippines requirement.<\/li><li>Review whether your current accounting or invoicing system can generate structured electronic invoices.<\/li><li>Check whether invoice data can be electronically extracted, processed, and transmitted.<\/li><li>Review your process for invoice corrections, credit notes, and adjustments.<\/li><li>Determine the applicable BIR registration, approval, or certification requirements for your system.<\/li><li>Coordinate with your accounting or technology provider regarding implementation.<\/li><\/ol><p class=\"isSelectedEnd\">Covered taxpayers must secure the applicable Permit to Issue (PTI) Electronic Invoice before issuing electronic invoices. The BIR will evaluate the application after complete requirements have been submitted.<\/p><p>The circular also states that covered taxpayers must obtain EIS Certification validating their system&#8217;s capability to extract, process, and transmit sales data.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-231a56b elementor-widget elementor-widget-spacer\" data-id=\"231a56b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f657ee elementor-widget elementor-widget-heading\" data-id=\"0f657ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How N3 AI Accounting Can Help?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-201beb2 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"201beb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For businesses preparing for electronic invoicing, the accounting system becomes an important part of the compliance workflow.<\/p><p>N3 AI Accounting can help by bringing bookkeeping, invoicing, document capture, reconciliation, BIR reports, dashboards, and AI-assisted analysis into a cloud platform designed for the Philippine market. For accountants and bookkeepers, it can reduce repetitive work and support multi-client service. For SMEs, it can provide more organized records and faster visibility into cash flow. For larger and growing businesses, it can support standardization across users, branches, and operations.<\/p><p>N3 can support businesses in several areas relevant to the new electronic invoicing Philippines environment:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46122cb e-con e-atomic-element e-flexbox-base e-46122cb-09810de \" data-id=\"46122cb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"46122cb\" data-e-type=\"e-flexbox\" data-id=\"46122cb\">\n    \t\t<div class=\"elementor-element elementor-element-160fa44 elementor-widget elementor-widget-image-box\" data-id=\"160fa44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Electronic Invoicing<\/h3><p class=\"elementor-image-box-description\">N3 includes e-Invoicing capabilities designed to support the electronic generation and handling of invoice data within the accounting workflow.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35b809e elementor-widget elementor-widget-image-box\" data-id=\"35b809e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Sales and Credit Note Management<\/h3><p class=\"elementor-image-box-description\">Businesses can manage sales transactions and related credit notes within the accounting system, supporting a more structured process for recording invoice adjustments.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93c9222 elementor-widget elementor-widget-image-box\" data-id=\"93c9222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">BIR Reporting and Tax Tracking<\/h3><p class=\"elementor-image-box-description\">N3 includes BIR reports and supports VAT and withholding tax tracking, helping businesses maintain accounting information needed for their tax reporting processes.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-c3a6ba1 e-con e-atomic-element e-flexbox-base e-c3a6ba1-54b5562 \" data-id=\"c3a6ba1\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c3a6ba1\" data-e-type=\"e-flexbox\" data-id=\"c3a6ba1\">\n    \t\t<div class=\"elementor-element elementor-element-f5deae3 elementor-widget elementor-widget-image-box\" data-id=\"f5deae3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">AI-Powered Document Processing<\/h3><p class=\"elementor-image-box-description\">N3's AI QuickScan can extract information from business documents such as invoices, receipts, and PDFs and convert the information into accounting transactions. This can help reduce repetitive manual data entry when processing accounting documents.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4710875 elementor-widget elementor-widget-image-box\" data-id=\"4710875\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Financial Visibility with Quinny AI<\/h3><p class=\"elementor-image-box-description\">Quinny AI provides users with financial insights through natural-language interactions with their accounting data. This can help business owners and finance teams review financial information without relying entirely on manually prepared reports.\n\nThe goal is not simply to issue invoices electronically, but to have a connected accounting workflow where sales, invoices, tax information, adjustments, and financial records can be managed in one system.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd755d3 elementor-widget elementor-widget-spacer\" data-id=\"bd755d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29daddd elementor-widget elementor-widget-heading\" data-id=\"29daddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why Choose N3 AI Accounting for Your Electronic Invoicing Needs?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efd8039 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"efd8039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Electronic invoicing Philippines introduces new requirements around how businesses create, process, and maintain invoice data.<\/p><p class=\"isSelectedEnd\">Choosing an accounting platform that is built around Philippine accounting and tax requirements can help businesses prepare their workflows for this transition.<\/p><p class=\"isSelectedEnd\">N3 AI Accounting combines accounting, BIR-related reporting, e-Invoicing capabilities, and AI-powered automation in a cloud-based platform for Philippine businesses.<\/p><p>For businesses evaluating their accounting setup ahead of the December 31, 2026 electronic invoicing deadline, this is an opportunity to review not only how invoices are issued, but also how invoice data flows through the entire accounting process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c8339 elementor-widget elementor-widget-spacer\" data-id=\"e4c8339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d019182 elementor-widget elementor-widget-heading\" data-id=\"d019182\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare Your Business for Electronic Invoicing Philippines with N3 AI Accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a968cb elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9a968cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>RMC No. 98-2026 makes one thing clear: electronic invoicing Philippines is more than converting a paper invoice into a digital file.<\/p><p>Businesses covered by the requirement need an invoicing or accounting system capable of generating structured electronic invoice data and supporting the required electronic processes.<\/p><p>N3 AI Accounting by QNE Software is an AI-enabled accounting software for Philippine businesses. Its capabilities include bookkeeping automation, QuickScan document capture, bank reconciliation, BIR reports, electronic invoicing workflows, real-time dashboards, multi-user access, and Quinny AI financial analysis.<\/p><p>Start reviewing your current invoicing workflow today and see how N3 AI Accounting can support your business as electronic invoicing becomes part of the new accounting environment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd1b2dd e-con e-atomic-element e-flexbox-base e-fd1b2dd-be94f9e e-fd1b2dd-e152e24 \" data-id=\"fd1b2dd\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"fd1b2dd\" id=\"inquire-now\" data-e-type=\"e-flexbox\" data-id=\"fd1b2dd\">\n    <div class=\"elementor-element elementor-element-68698cd e-con e-atomic-element e-flexbox-base e-68698cd-4051d81 \" data-id=\"68698cd\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"68698cd\" data-e-type=\"e-flexbox\" data-id=\"68698cd\">\n    \t\t<div class=\"elementor-element elementor-element-8bed695 elementor-widget elementor-widget-heading\" data-id=\"8bed695\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Started with <span style=\"color: #00A1D8\">\n<br>N3 AI Accounting<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dee6e9 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"8dee6e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Electronic Invoicing Philippines: RMC 98-2026\" aria-label=\"Electronic Invoicing Philippines: RMC 98-2026\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"32559\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8dee6e9\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-full_name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-full_name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tFull Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[full_name]\" id=\"form-field-full_name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"e.g., Juan Dela Cruz\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-company_name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-company_name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany\/Business Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[company_name]\" id=\"form-field-company_name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"e.g., ABC Trading Corporation\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-company_business_email elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-company_business_email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany\/Business Email\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[company_business_email]\" id=\"form-field-company_business_email\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"e.g., juan@abctrading.com\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-mobile_number elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-mobile_number\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tMobile Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[mobile_number]\" id=\"form-field-mobile_number\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"e.g., 0917 123 4567\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-business_type elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-business_type\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tBusiness Type \/ Industry\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[business_type]\" id=\"form-field-business_type\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"e.g., Retail \/ E-commerce\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-what_kind_of_help elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-what_kind_of_help\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tWhat would you like help with?*\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-xs\" name=\"form_fields[what_kind_of_help]\" id=\"form-field-what_kind_of_help\" rows=\"4\" placeholder=\"e.g., I&#039;d like to know how N3 AI Accounting can support our electronic invoicing requirements.\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Inquire About N3 AI Accounting<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-dc951f2 e-con e-atomic-element e-flexbox-base e-dc951f2-b077645 \" data-id=\"dc951f2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"dc951f2\" data-e-type=\"e-flexbox\" data-id=\"dc951f2\">\n    \t\t<div class=\"elementor-element elementor-element-b0c6295 elementor-widget elementor-widget-spacer\" data-id=\"b0c6295\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n\t\t<div class=\"elementor-element elementor-element-c46d663 elementor-widget elementor-widget-spacer\" data-id=\"c46d663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8680b67 elementor-widget elementor-widget-heading\" data-id=\"8680b67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a7f14b elementor-widget elementor-widget-n-accordion\" data-id=\"6a7f14b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1110\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is BIR RMC No. 98-2026? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1110\" class=\"elementor-element elementor-element-473e2af e-con-full e-flex e-con e-child\" data-id=\"473e2af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-663728d elementor-widget elementor-widget-text-editor\" data-id=\"663728d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>RMC No. 98-2026 provides policies and guidelines on the issuance of electronic invoices under the BIR&#8217;s existing electronic invoicing Philippines regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who is required to issue electronic invoices? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1111\" class=\"elementor-element elementor-element-5969499 e-con-full e-flex e-con e-child\" data-id=\"5969499\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef92218 elementor-widget elementor-widget-text-editor\" data-id=\"ef92218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Covered taxpayers include taxpayers engaged in e-commerce or internet transactions, Small, Medium, and Large Taxpayers except Micro Taxpayers, Large Taxpayers, certain taxpayers using computerized accounting or invoicing systems, and other taxpayers who may be required by the Commissioner of Internal Revenue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> When is the deadline for issuing electronic invoices? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1112\" class=\"elementor-element elementor-element-2548487 e-con-full e-flex e-con e-child\" data-id=\"2548487\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8e9055 elementor-widget elementor-widget-text-editor\" data-id=\"d8e9055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Covered taxpayers, except Micro Taxpayers, are required to issue electronic invoices by December 31, 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1113\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1113\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is an invoice created in Excel or Word considered an electronic invoice? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1113\" class=\"elementor-element elementor-element-dac247c e-con-full e-flex e-con e-child\" data-id=\"dac247c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf6d059 elementor-widget elementor-widget-text-editor\" data-id=\"bf6d059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. RMC No. 98-2026 states that invoices manually created using applications such as Word, Excel, Google Docs, or Google Sheets are <strong>not considered<\/strong> valid electronic invoices for tax compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1114\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1114\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does printing an invoice from an accounting system make it an electronic invoice? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1114\" class=\"elementor-element elementor-element-f50f1a9 e-con-full e-flex e-con e-child\" data-id=\"f50f1a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b5818b elementor-widget elementor-widget-text-editor\" data-id=\"3b5818b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not necessarily. A system-generated invoice printed on paper does not qualify as an electronic invoice if the system cannot electronically issue and transmit the invoice and required sales data.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1115\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1115\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is structured invoice data? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1115\" class=\"elementor-element elementor-element-ddbf8b2 e-con-full e-flex e-con e-child\" data-id=\"ddbf8b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ed5b72 elementor-widget elementor-widget-text-editor\" data-id=\"9ed5b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Structured invoice data is information arranged in a standardized digital format that computers can automatically read, process, store, and transmit. The BIR&#8217;s EIS uses JSON as its structured format.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1116\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1116\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can an electronic invoice be edited or deleted after it is issued? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1116\" class=\"elementor-element elementor-element-3c02db6 e-con-full e-flex e-con e-child\" data-id=\"3c02db6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3a337 elementor-widget elementor-widget-text-editor\" data-id=\"cb3a337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Once issued, an electronic invoice cannot simply be deleted, altered, or modified. Corrections that decrease the original amount should be handled through an authorized Credit Note or Credit Memo, while an increase requires the issuance of a new electronic invoice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1117\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1117\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do businesses need a special BIR permit for electronic invoicing Philippines? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1117\" class=\"elementor-element elementor-element-77a9bbd e-con-full e-flex e-con e-child\" data-id=\"77a9bbd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-905bbf3 elementor-widget elementor-widget-text-editor\" data-id=\"905bbf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Covered taxpayers must secure the applicable Permit to Issue (PTI) Electronic Invoice before issuing electronic invoices. The circular also provides for EIS Certification to validate the system&#8217;s capability to extract, process, and transmit sales data.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1118\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1118\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can businesses voluntarily adopt electronic invoicing even if they are not yet required to? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1118\" class=\"elementor-element elementor-element-4e2f0b2 e-con-full e-flex e-con e-child\" data-id=\"4e2f0b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8940af elementor-widget elementor-widget-text-editor\" data-id=\"f8940af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. RMC No. 98-2026 allows taxpayers who are not mandated to adopt electronic invoicing to voluntarily implement it, subject to the applicable BIR requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1119\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1119\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can N3 AI Accounting support electronic invoicing? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1119\" class=\"elementor-element elementor-element-fcf8b64 e-con-full e-flex e-con e-child\" data-id=\"fcf8b64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0920f39 elementor-widget elementor-widget-text-editor\" data-id=\"0920f39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. N3 AI Accounting is EIS-ready and equipped with e-Invoicing capabilities to support Electronic Sales Reporting System requirements. N3 also provides accounting, BIR reporting, sales, and credit\/debit note functions within the system.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-11110\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-11110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does electronic invoicing mean businesses no longer need to keep accounting records? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-11110\" class=\"elementor-element elementor-element-0010329 e-con-full e-flex e-con e-child\" data-id=\"0010329\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c36ea25 elementor-widget elementor-widget-text-editor\" data-id=\"c36ea25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Electronic invoicing Philippines is part of the invoicing and tax compliance process and does not remove a business&#8217;s other accounting and recordkeeping obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-11111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-11111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What should businesses do before December 31, 2026? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-11111\" class=\"elementor-element elementor-element-c11d9d3 e-con-full e-flex e-con e-child\" data-id=\"c11d9d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed63d17 elementor-widget elementor-widget-text-editor\" data-id=\"ed63d17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Businesses should first determine whether they are covered by the requirement, then review their current accounting or invoicing system, electronic invoice capabilities, structured data handling, BIR registration or certification requirements, and processes for invoice corrections and adjustments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is BIR RMC No. 98-2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"RMC No. 98-2026 provides policies and guidelines on the issuance of electronic invoices under the BIR&#8217;s existing electronic invoicing Philippines regulations.\"}},{\"@type\":\"Question\",\"name\":\"Who is required to issue electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Covered taxpayers include taxpayers engaged in e-commerce or internet transactions, Small, Medium, and Large Taxpayers except Micro Taxpayers, Large Taxpayers, certain taxpayers using computerized accounting or invoicing systems, and other taxpayers who may be required by the Commissioner of Internal Revenue.\"}},{\"@type\":\"Question\",\"name\":\"When is the deadline for issuing electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Covered taxpayers, except Micro Taxpayers, are required to issue electronic invoices by December 31, 2026.\"}},{\"@type\":\"Question\",\"name\":\"Is an invoice created in Excel or Word considered an electronic invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. RMC No. 98-2026 states that invoices manually created using applications such as Word, Excel, Google Docs, or Google Sheets are not considered valid electronic invoices for tax compliance.\"}},{\"@type\":\"Question\",\"name\":\"Does printing an invoice from an accounting system make it an electronic invoice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Not necessarily. A system-generated invoice printed on paper does not qualify as an electronic invoice if the system cannot electronically issue and transmit the invoice and required sales data.\"}},{\"@type\":\"Question\",\"name\":\"What is structured invoice data?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Structured invoice data is information arranged in a standardized digital format that computers can automatically read, process, store, and transmit. The BIR&#8217;s EIS uses JSON as its structured format.\"}},{\"@type\":\"Question\",\"name\":\"Can an electronic invoice be edited or deleted after it is issued?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Once issued, an electronic invoice cannot simply be deleted, altered, or modified. Corrections that decrease the original amount should be handled through an authorized Credit Note or Credit Memo, while an increase requires the issuance of a new electronic invoice.\"}},{\"@type\":\"Question\",\"name\":\"Do businesses need a special BIR permit for electronic invoicing Philippines?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Covered taxpayers must secure the applicable Permit to Issue (PTI) Electronic Invoice before issuing electronic invoices. The circular also provides for EIS Certification to validate the system&#8217;s capability to extract, process, and transmit sales data.\"}},{\"@type\":\"Question\",\"name\":\"Can businesses voluntarily adopt electronic invoicing even if they are not yet required to?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. RMC No. 98-2026 allows taxpayers who are not mandated to adopt electronic invoicing to voluntarily implement it, subject to the applicable BIR requirements.\"}},{\"@type\":\"Question\",\"name\":\"Can N3 AI Accounting support electronic invoicing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. N3 AI Accounting is EIS-ready and equipped with e-Invoicing capabilities to support Electronic Sales Reporting System requirements. N3 also provides accounting, BIR reporting, sales, and credit\\\/debit note functions within the system.\"}},{\"@type\":\"Question\",\"name\":\"Does electronic invoicing mean businesses no longer need to keep accounting records?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Electronic invoicing Philippines is part of the invoicing and tax compliance process and does not remove a business&#8217;s other accounting and recordkeeping obligations.\"}},{\"@type\":\"Question\",\"name\":\"What should businesses do before December 31, 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Businesses should first determine whether they are covered by the requirement, then review their current accounting or invoicing system, electronic invoice capabilities, structured data handling, BIR registration or certification requirements, and processes for invoice corrections and adjustments.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9652bf8 elementor-widget elementor-widget-spacer\" data-id=\"9652bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a247e90 e-con e-atomic-element e-flexbox-base e-a247e90-b4fcbc8 e-a247e90-b4fcbc8 \" data-id=\"a247e90\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a247e90\" data-e-type=\"e-flexbox\" data-id=\"a247e90\">\n    \t\t\t<h2 data-interaction-id=\"a1d7f69\" class=\"e-a1d7f69-d9927b2 e-heading-base\" data-e-type=\"widget\" data-id=\"a1d7f69\">The Deadline Is Approaching. <br>Start Preparing with N3 AI Accounting.<\/h2>\n\t\t\t\t\t<p class=\"e-82dbbd0-d5a3bea e-paragraph-base\" data-interaction-id=\"82dbbd0\" data-e-type=\"widget\" data-id=\"82dbbd0\">With the <strong>December 31, 2026 deadline<\/strong> approaching, now is the time to make sure<br>your business is ready for the electronic invoicing requirements under RMC No. 98-2026.<br><br>N3 AI Accounting brings accounting and electronic invoicing capabilities together<br>in one AI-powered platform, helping you <br>business move toward a more connected and efficient invoicing workflow. <strong>Don\u2019t wait until the deadline is near. Start preparing your business today.<\/strong><\/p>\n\t\t<div class=\"elementor-element elementor-element-8a9fbe1 e-con e-atomic-element e-flexbox-base e-8a9fbe1-addccc5 \" data-id=\"8a9fbe1\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8a9fbe1\" data-e-type=\"e-flexbox\" data-id=\"8a9fbe1\">\n    \t\t<div class=\"elementor-element elementor-element-5d438a0 elementor-widget elementor-widget-button\" data-id=\"5d438a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/n3.qne.cloud\/passport\/register#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sign Up for N3 AI Accounting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a91aaa elementor-widget elementor-widget-button\" data-id=\"0a91aaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"#inquire-now\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to Us About Electronic Invoicing<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38c33b9 e-con e-atomic-element e-flexbox-base e-0a9c1f0 \" data-id=\"38c33b9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"38c33b9\" data-e-type=\"e-flexbox\" data-id=\"38c33b9\">\n    \t\t<div class=\"elementor-element elementor-element-5a886d5 elementor-widget elementor-widget-spacer\" data-id=\"5a886d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Learn what electronic invoicing in the Philippines means under BIR RMC No. 98-2026, including who needs to comply, key requirements, deadlines, and how businesses can prepare their accounting systems.<\/p>\n","protected":false},"author":9,"featured_media":32610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[20],"tags":[93],"class_list":["post-32559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post","tag-n3-in-app-announcement"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/32559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=32559"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/32559\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media\/32610"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=32559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=32559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=32559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}