“SECTION 6. Transitory Provisions. – The following taxpayers shall have until December 31, 2026 to comply with the electronic invoicing requirements (issuance of electronic invoices) prescribed in these Regulations:

1. Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as Small, Medium and Large Taxpayers, (Micro Taxpayers are exempted);

2. Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS);

3. Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024;

4. Taxpayers using Computerized Accounting System (CAS), and Computerized Books of Accounts (CBA) with Accounting Records (with electronic invoicing) and other invoicing software.

Once a system capable of storing and processing the required data to be transmitted to the BIR is established, the following taxpayers shall be required to issue electronic invoices, as may be prescribed through the issuance of separate Revenue Regulations.

5. Taxpayers engaged in the export of goods and services pursuant to Sections 106 and 108 of the Tax Code, except those falling under Section 3(A)(4) of RR No. 11-2025;

6. Registered Business Enterprises availing of Tax Incentives under Section 304 (D) of the Tax Code, as amended, except those falling under Section 3(A)(4) of RR No. 11-2025;

7. Taxpayers using POS System; and

8. Other taxpayers as may be required by the Commissioner.

Once a system is capable of storing and processing the required data to be transmitted to the BIR is established, the following taxpayers shall be mandated to comply with the Electronic Sales Reporting System requirements, through the issuance of separate Revenue Regulations:

1. Taxpayers engaged in electronic commerce (e-commerce) or internet transactions, classified as Small, Medium and Large Taxpayers, (Micro Taxpayers are exempted)

2. Taxpayers under the jurisdiction of the LTS;

3. Taxpayers classified as Large Taxpayers under RA No. 11976 (Ease of Paying Taxes Act) and RR No. 8-2024;

4. Taxpayers using CAS and CBA with electronic invoicing and other invoicing software.

5. Taxpayers engaged in the export of goods and services pursuant to Sections 106 and 108 of the Tax Code;

6. Registered Business Enterprises availing of Tax Incentives under Section 304 (D) of the Tax Code, as amended;

7. Taxpayers using POS System; and

8. Other taxpayers as may be required by the Commissioner.