The Bureau of Internal Revenue (BIR) has eased invoicing rules to help businesses avoid unnecessary compliance costs and allow them to use their remaining paper invoice supplies.
Under Revenue Memorandum Circular No. 112-2026, companies may manually stamp, print, or write “Less: Creditable Withholding Tax” on invoices instead of replacing existing booklets or securing new printing permits.
Businesses using automated accounting and electronic invoicing systems have until Dec. 31, 2026, to integrate the required withholding tax details, while those using cash registers, point-of-sale equipment, and other non-mandatory electronic systems have until March 31, 2027.
The BIR said software changes made solely to comply with the requirement will be considered minor modifications and will not require full re-registration or re-accreditation if core functions remain unchanged.
The agency also clarified that missing withholding tax entries do not automatically invalidate invoices or disqualify tax deductions, provided other legal requirements are met.
Source: PhilNews24 | October 23, 2026
