{"id":18537,"date":"2026-10-20T11:01:46","date_gmt":"2026-10-20T08:01:46","guid":{"rendered":"https:\/\/docnova.ai\/?p=18537"},"modified":"2026-10-22T09:55:15","modified_gmt":"2026-10-22T06:55:15","slug":"philippines-lemission-de-factures-electroniques-en-2026-est-une-echeance","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/philippines-e-invoicing-2026-bir-deadline\/","title":{"rendered":"Filipeines E-Invoicing 2026 : d\u00e9lai de la BIR, exigences et guide de conformit\u00e9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Les factures \u00e9lectroniques aux Philippines deviendront obligatoires pour les contribuables couverts en 2026. Le Bureau des recettes internes (BIR) a confirm\u00e9 que les contribuables couverts doivent d\u00e9livrer des factures \u00e9lectroniques. <strong>le 31 d\u00e9cembre 2026 au plus tard<\/strong>. Cette guide couvre le cadre juridique, qui sont concern\u00e9s, ce qui constitue une facture \u00e9lectronique valide et ce que les entreprises devraient faire maintenant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Principaux \u00e9l\u00e9ments \u00e0 retenir<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Date limite :<\/strong> Les contribuables assujettis doivent d\u00e9livrer des factures \u00e9lectroniques structur\u00e9es d\u2019ici le 31 d\u00e9cembre 2026.<\/li>\n\n\n\n<li><strong>Qui est couvert :<\/strong> Les entreprises de commerce \u00e9lectronique (sauf les micro-d\u00e9biteurs), les grandes entreprises fiscales et les entreprises utilisant CAS, CBA ou d'autres logiciels de facturation.<\/li>\n\n\n\n<li><strong>Micro-d\u00e9biteurs<\/strong> Ils sont exempt\u00e9s mais peuvent adopter la facturation \u00e9lectronique de leur propre initiative.<\/li>\n\n\n\n<li><strong>Deux agr\u00e9ments de la BIR :<\/strong> Tout d'abord, un Permis d'\u00e9mission (PTI) en format \u00e9lectronique, puis une certification EIS dans un d\u00e9lai de six mois.<\/li>\n\n\n\n<li><strong>Un PDF ne constitue pas en soi une facture \u00e9lectronique.<\/strong> Les factures cr\u00e9\u00e9es dans Word, Excel ou Google Sheets ne sont pas admissibles.<\/li>\n\n\n\n<li><strong>Rapportage des ventes \u00e9lectroniques<\/strong> Pour la BIR, il s\u2019agit d\u2019une obligation distincte. Elle ne prend effet qu\u2019une fois que la BIR a publi\u00e9 ses directives d\u2019application.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Le cadre juridique qui sous-tend la facturation \u00e9lectronique de BIR<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le mandat de facturation \u00e9lectronique aux Philippines est bas\u00e9 sur <strong>Articles 237 et 237-A du Code national de l'imp\u00f4t sur le revenu<\/strong>, telle que modifi\u00e9e par le <strong>Cr\u00e9er davantage d'actes (RA n\u00b0 12066)<\/strong>. Les quatre r\u00e9glementations BIR d\u00e9finissent la mani\u00e8re dont cela fonctionne :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>R\u00e8glement<\/th><th>Date<\/th><th>Qu'est-ce que cela fait ?<\/th><\/tr><\/thead><tbody><tr><td>RR n\u00b0 8-2022<\/td><td>2022<\/td><td>D\u00e9termine les politiques relatives au Syst\u00e8me de facturation \u00e9lectronique (EIS) et \u00e0 la transmission des donn\u00e9es de vente<\/td><\/tr><tr><td>RR n\u00b0 11-2025<\/td><td>F\u00e9vrier 2025<\/td><td>Mandats d'\u00e9mission de factures \u00e9lectroniques et de d\u00e9claration \u00e9lectronique des ventes pour certains contribuables<\/td><\/tr><tr><td>RR n\u00b0 26-2025<\/td><td>5 septembre 2025<\/td><td>Prolonge le d\u00e9lai de conformit\u00e9 de mars 2026 \u00e0 d\u00e9cembre 2026<\/td><\/tr><tr><td>RMC n\u00b0 98-2026<\/td><td>22 septembre 2026<\/td><td>D\u00e9finition d\u2019une facture \u00e9lectronique valide, introduction de la facture \u00e9lectronique PTI et r\u00e9it\u00e9ration du d\u00e9lai<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure data-spectra-id=\"spectra-mvj6oh44-5yr6k9\" class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" width=\"2048\" height=\"1152\" data-attachment-id=\"18533\" data-permalink=\"https:\/\/docnova.ai\/fr\/1-philippines-e-invoicing-timeline\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?fit=2048%2C1152&amp;ssl=1\" data-orig-size=\"2048,1152\" data-comments-opened=\"1\" data-image-title=\"1 philippines e invoicing timeline\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;Key milestones of the BIR e-invoicing mandate in the Philippines.&lt;\/p&gt;\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?fit=2048%2C1152&amp;ssl=1\" decoding=\"async\" fetchpriority=\"high\" loading=\"eager\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?resize=2048%2C1152&#038;ssl=1\" alt=\"Calendrier de l\u2019\u00e9mission d\u2019\u00e9tats d\u2019imp\u00f4ts \u00e9lectroniques (e-invoicing) par la BIR aux Philippines, de la d\u00e9cision no 8-2022 jusqu\u2019au 31 d\u00e9cembre 2026\" class=\"wp-image-18533\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?w=2048&amp;ssl=1 2048w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/1-philippines-e-invoicing-timeline.png?resize=18%2C10&amp;ssl=1 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Principaux faits marquants de la mise en \u0153uvre du mandat de facturation \u00e9lectronique de BIR aux Philippines.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">En vertu de la d\u00e9cision RR n\u00b0 26-2025, le commissaire aux imp\u00f4ts peut encore prolonger le d\u00e9lai. Toutefois, la d\u00e9cision RMC n\u00b0 98-2026 a confirm\u00e9 cette possibilit\u00e9. <strong>31 d\u00e9cembre 2026<\/strong> cette date \u00e9tant un jour \u00e0 prendre en compte par les entreprises.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Qui doit se conformer d\u2019ici le 31 d\u00e9cembre 2026 ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La premi\u00e8re phase comprend :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Commerce \u00e9lectronique et entreprises de transactions en ligne<\/strong>, Qu'il s'agisse de petites entreprises, de moyennes ou de grandes entreprises, cela comprend les vendeurs en ligne, les marketplaces, les plateformes num\u00e9riques, les cr\u00e9ateurs de contenu et de streaming, les services de livraison et de covoiturage ainsi que les freelances proposant leurs services en ligne.<\/li>\n\n\n\n<li><strong>Les contribuables relevant du Service des contribuables importants (LTS).<\/strong><\/li>\n\n\n\n<li><strong>Grandes contribuables<\/strong> En vertu de la loi Ease of Paying Taxes (EOPT) et de la RR n\u00b0 8-2024, qui d\u00e9signe g\u00e9n\u00e9ralement les entreprises ayant une chiffre d'affaires brut d'au moins 1 milliard de pesos.<\/li>\n\n\n\n<li><strong>Utilisateurs d'un syst\u00e8me de comptabilit\u00e9 informatis\u00e9 (CAS) ou d'un livre de comptes informatis\u00e9 (CBA)<\/strong> avec la facturation \u00e9lectronique, ainsi que les utilisateurs d'autres logiciels de facturation.<\/li>\n\n\n\n<li><strong>Autres contribuables<\/strong> d\u00e9sign\u00e9 par le Commissaire.<\/li>\n<\/ol>\n\n\n\n<figure data-spectra-id=\"spectra-mvj6oh4d-8plgyr\" class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" width=\"2048\" height=\"1152\" data-attachment-id=\"18536\" data-permalink=\"https:\/\/docnova.ai\/fr\/4-who-must-comply-philippines\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?fit=2048%2C1152&amp;ssl=1\" data-orig-size=\"2048,1152\" data-comments-opened=\"1\" data-image-title=\"4 who must comply philippines\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;Taxpayer groups covered by Phase 1 of the BIR e-invoicing mandate.&lt;\/p&gt;\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?fit=2048%2C1152&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?resize=2048%2C1152&#038;ssl=1\" alt=\"Qui doit se conformer \u00e0 la facturation \u00e9lectronique aux Philippines d\u2019ici le 31 d\u00e9cembre 2026\" class=\"wp-image-18536\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?w=2048&amp;ssl=1 2048w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/4-who-must-comply-philippines.png?resize=18%2C10&amp;ssl=1 18w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Des groupes de contribuables couverts par la premi\u00e8re phase du mandat de facturation \u00e9lectronique de la BIR.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Si une entreprise est concern\u00e9e, l\u2019obligation s\u2019applique \u00e0 elle. <strong>si\u00e8ge social et tous les bureaux<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les micro-d\u00e9biteurs sont exempt\u00e9s.<\/strong> Ils peuvent n\u00e9anmoins adopter la facturation \u00e9lectronique de mani\u00e8re volontaire d\u00e8s lors qu'ils obtiennent un PTI aupr\u00e8s de leur RDO (R\u00e9gie des Douanes).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Utilisateurs de POS et exportateurs<\/strong> Il convient de v\u00e9rifier soigneusement leur statut. Le RR n\u00b0 11-2025 place les exportateurs, les entreprises commerciales enregistr\u00e9es et les utilisateurs de POS dans une phase ult\u00e9rieure. Le RMC n\u00b0 98-2026, cependant, fait r\u00e9f\u00e9rence \u00e0 \u201c d\u2019autres logiciels de facturation \u201d et aux syst\u00e8mes POS lorsqu\u2019il d\u00e9crit les factures \u00e9lectroniques valables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Qu\u2019est-ce qui constitue une facture \u00e9lectronique de BIR ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment \u00e0 la RMC n\u00b0 98-2026, une facture ne peut \u00eatre consid\u00e9r\u00e9e comme une facture \u00e9lectronique que si elle r\u00e9pond aux conditions suivantes : <strong>tous les trois<\/strong> Conditions :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Il est g\u00e9n\u00e9r\u00e9 par un <strong>enregistr\u00e9, agr\u00e9\u00e9 ou accr\u00e9dit\u00e9<\/strong> syst\u00e8me de comptabilit\u00e9 ou de facturation.<\/li>\n\n\n\n<li>C\u2019est <strong>\u00c9mis \u00e9lectroniquement au b\u00e9n\u00e9ficiaire<\/strong>, Par exemple, par e-mail, une application, un portail client ou un processus compatible avec le QR Code.<\/li>\n\n\n\n<li>Il porte <strong>Donn\u00e9es structur\u00e9es<\/strong> ce qui peut \u00eatre extrait, trait\u00e9 et transmis \u00e0 la BIR.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Voici ce qui suit : <strong>non<\/strong> Factures \u00e9lectroniques valables :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factures cr\u00e9\u00e9es dans Word, Excel, Google Docs ou Google Sheets<\/li>\n\n\n\n<li>Factures pr\u00e9par\u00e9es manuellement sauvegard\u00e9es en format PDF et envoy\u00e9es par e-mail<\/li>\n\n\n\n<li>Factures papier num\u00e9ris\u00e9es ou photographi\u00e9es<\/li>\n\n\n\n<li>Factures syst\u00e8me qui ne peuvent \u00eatre imprim\u00e9es qu'\u00e0 l'int\u00e9rieur d'un syst\u00e8me<\/li>\n\n\n\n<li>Les factures \u00e9mises avant l\u2019attribution du PTI Electronic Invoice<\/li>\n<\/ul>\n\n\n\n<figure data-spectra-id=\"spectra-mvj6oh4k-bbxr1x\" class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" width=\"2048\" height=\"1152\" data-attachment-id=\"18535\" data-permalink=\"https:\/\/docnova.ai\/fr\/3-what-counts-as-bir-e-invoice\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?fit=2048%2C1152&amp;ssl=1\" data-orig-size=\"2048,1152\" data-comments-opened=\"1\" data-image-title=\"3 what counts as bir e invoice\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;The three conditions a valid BIR e-invoice must meet, and common invoices that do not qualify.&lt;\/p&gt;\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?fit=2048%2C1152&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?resize=2048%2C1152&#038;ssl=1\" alt=\"Qu\u2019est-ce qui constitue une facture \u00e9lectronique valide aupr\u00e8s de la BIR en vertu de la RMC n\u00b0 98-2026 ?\" class=\"wp-image-18535\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?w=2048&amp;ssl=1 2048w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/3-what-counts-as-bir-e-invoice.png?resize=18%2C10&amp;ssl=1 18w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Les trois conditions auxquelles doit r\u00e9pondre une facture \u00e9lectronique valide de BIR, ainsi que les factures communes qui ne sont pas admissibles.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019EIS existant de la BIR utilise <strong>JSON pour la transmission des donn\u00e9es de vente<\/strong>, Ces donn\u00e9es sont sign\u00e9es num\u00e9riquement \u00e0 l\u2019aide de la signature JSON Web (JWS). D\u2019autres formats structur\u00e9s peuvent continuer d\u2019\u00eatre utilis\u00e9s en interne, \u00e0 condition que les donn\u00e9es de vente requises puissent \u00eatre converties au format sp\u00e9cifi\u00e9 par BIR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Certificat PTI pour factures \u00e9lectroniques et EIS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises ont besoin de deux autorisations distinctes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Facture \u00e9lectronique PTI (permis \u00e0 \u00e9mettre) :<\/strong> donne \u00e0 l'entreprise la possibilit\u00e9 d'\u00e9mettre des factures \u00e9lectroniques via son syst\u00e8me homologu\u00e9. Il s'agit d'une proc\u00e9dure distincte de la proc\u00e9dure actuelle de d\u00e9livrance d'un permis d'utilisation (PTU) ou d'un certificat d'acceptation pour un CAS. Les demandes sont adress\u00e9es au RDO ou au Bureau des contribuables importants, qui les examine ensuite. <strong>20 jours ouvr\u00e9s<\/strong> de recevoir les documents complets.<\/li>\n\n\n\n<li><strong>Certification EIS :<\/strong> confirme que le syst\u00e8me peut extraire, traiter et transmettre les donn\u00e9es de ventes conform\u00e9ment aux normes BIR. Les tests se d\u00e9roulent sur le portail de certification EIS, avec cinq tests obligatoires, ou sept si le syst\u00e8me utilise un callback via une API. Il doit \u00eatre obtenu <strong>dans les six mois suivant la d\u00e9livrance du PTI<\/strong>, ou le PTI peut \u00eatre r\u00e9voqu\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Permis de diffusion (PTT)<\/strong> Ce sera n\u00e9cessaire uniquement une fois que la BIR aura activ\u00e9 le syst\u00e8me de d\u00e9claration \u00e9lectronique des ventes.<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-mvj6oh4r-7j92kh\" class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" width=\"2048\" height=\"1152\" data-attachment-id=\"18534\" data-permalink=\"https:\/\/docnova.ai\/fr\/2-bir-eis-compliance-process\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?fit=2048%2C1152&amp;ssl=1\" data-orig-size=\"2048,1152\" data-comments-opened=\"1\" data-image-title=\"2 bir eis compliance process\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;The six steps to BIR e-invoicing compliance, from confirming coverage to the Permit to Transmit.&lt;\/p&gt;\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?fit=2048%2C1152&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?resize=2048%2C1152&#038;ssl=1\" alt=\"Le processus de conformit\u00e9 de BIR EIS en 6 \u00e9tapes : couverture, syst\u00e8me, PTI, factures \u00e9lectroniques, certification EIS, autorisation de transmission\" class=\"wp-image-18534\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?w=2048&amp;ssl=1 2048w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2026\/10\/2-bir-eis-compliance-process.png?resize=18%2C10&amp;ssl=1 18w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">Les six \u00e9tapes n\u00e9cessaires \u00e0 la conformit\u00e9 avec la facturation \u00e9lectronique de BIR, depuis la confirmation de la couverture jusqu\u2019au permis de transmission.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Facturation \u00e9lectronique vs. reporting \u00e9lectronique des ventes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le mod\u00e8le philippin est un <strong>syst\u00e8me de reporting, pas un syst\u00e8me de d\u00e9douanement en temps r\u00e9el<\/strong>. Deux obligations doivent \u00eatre s\u00e9par\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Facturation \u00e9lectronique :<\/strong> \u00c9mettre des factures \u00e9lectroniques conformes aux clients. C\u2019est ce qui est pr\u00e9vu par la date limite du 31 d\u00e9cembre 2026.<\/li>\n\n\n\n<li><strong>Rapportage des ventes \u00e9lectroniques :<\/strong> Envoi de donn\u00e9es de vente structur\u00e9es \u00e0 la BIR. Conform\u00e9ment au cadre EIS, cela devrait se faire en temps r\u00e9el ou dans un d\u00e9lai de trois jours calendaires. Ce n\u2019est toutefois pas obligatoire tant que la BIR n\u2019a pas publi\u00e9 ses directives d\u2019application.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises devraient d\u00e9j\u00e0 pr\u00e9parer leurs syst\u00e8mes pour la g\u00e9n\u00e9ration de rapports. Des donn\u00e9es structur\u00e9es propres rendront la deuxi\u00e8me phase beaucoup plus facile.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">R\u00e8gles sp\u00e9ciales que les entreprises devraient conna\u00eetre<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Corrections :<\/strong> Une facture \u00e9lectronique \u00e9mise ne peut pas \u00eatre modifi\u00e9e ou supprim\u00e9e. Une diminution est trait\u00e9e par un avis de cr\u00e9dit ou un annotation. Une augmentation n\u00e9cessite une nouvelle facture \u00e9lectronique.<\/li>\n\n\n\n<li><strong>P\u00e9riode d\u2019inactivit\u00e9 du syst\u00e8me :<\/strong> Les entreprises doivent \u00e9mettre des factures manuelles autoris\u00e9es par la BIR pendant une panne. Chaque facture doit ensuite \u00eatre remplac\u00e9e par une facture \u00e9lectronique indiquant le num\u00e9ro de la facture manuelle.<\/li>\n\n\n\n<li><strong>Modifications du logiciel :<\/strong> Le passage \u00e0 un nouveau syst\u00e8me ou le changement de sa plateforme ou de ses caract\u00e9ristiques essentielles n\u00e9cessite un nouveau ou un amendement du PTI.<\/li>\n\n\n\n<li><strong>Reclassification :<\/strong> Une fois une entreprise couvertes, elle reste ainsi prot\u00e9g\u00e9e, m\u00eame si elle passe dans une cat\u00e9gorie d\u2019imposition inf\u00e9rieure.<\/li>\n\n\n\n<li><strong>Fournisseurs de services :<\/strong> Les entreprises peuvent se conformer en utilisant leur propre solution ou en faisant appel \u00e0 un fournisseur de services de facturation \u00e9lectronique (ESP). La BIR publiera s\u00e9par\u00e9ment les directives relatives aux ESP.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Stimulons fiscaux pour les co\u00fbts d'installation de la facturation \u00e9lectronique<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le RR n\u00b0 11-2025 permet un versement unique <strong>d\u00e9duction suppl\u00e9mentaire<\/strong> sur le co\u00fbt de la mise en place d\u2019un syst\u00e8me \u00e9lectronique de reporting des ventes. On affirme que le syst\u00e8me sera termin\u00e9 ou enti\u00e8rement pay\u00e9 l\u2019ann\u00e9e suivante.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Classification des contribuables<\/th><th>D\u00e9penses suppl\u00e9mentaires<\/th><\/tr><\/thead><tbody><tr><td>Micro et petites entreprises<\/td><td>100% \u20ac du co\u00fbt de la configuration<\/td><\/tr><tr><td>Moyen et Grand<\/td><td>50% \u20ac du co\u00fbt de la configuration<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Les syst\u00e8mes d'\u00e9tablissement de rapports de ventes \u00e9lectroniques import\u00e9s sont \u00e9galement exempt\u00e9s des taxes applicables.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">P\u00e9nales pour non-respect des r\u00e8gles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019IRS n\u2019a pas encore publi\u00e9 de sanctions sp\u00e9cifiques pour le non-respect du d\u00e9lai du 31 d\u00e9cembre 2026. Le Code fiscal pr\u00e9voit d\u00e9j\u00e0 des sanctions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Article 264 :<\/strong> Les violations en mati\u00e8re de facturation peuvent entra\u00eener des amendes allant de 1 000 \u00e0 50 000 pesos philippins et des peines d\u2019emprisonnement de deux \u00e0 quatre ans.<\/li>\n\n\n\n<li><strong>Article 264-A :<\/strong> Le d\u00e9faut de transmission des donn\u00e9es de ventes peut entra\u00eener une p\u00e9nalit\u00e9 journali\u00e8re d\u2019un dixi\u00e8me de 1 % du revenu net annuel ou 10 000 pesos, selon la valeur la plus \u00e9lev\u00e9e. Les violations durant plus de 180 jours dans une ann\u00e9e peuvent entra\u00eener la fermeture permanente de l\u2019entreprise.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Comment se pr\u00e9parer \u00e0 la date limite pour les factures \u00e9lectroniques aux Philippines<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Confirmer la couverture.<\/strong> Revoir votre classification fiscale, votre activit\u00e9 de vente en ligne et vos syst\u00e8mes de facturation.<\/li>\n\n\n\n<li><strong>Effectuez une v\u00e9rification de votre processus d\u2019\u00e9mission de factures.<\/strong> Consultez comment les factures sont cr\u00e9\u00e9es, approuv\u00e9es, envoy\u00e9es et corrig\u00e9es dans chaque agence.<\/li>\n\n\n\n<li><strong>V\u00e9rifiez votre logiciel.<\/strong> Assurez-vous qu'il puisse \u00e9mettre des factures \u00e9lectroniquement et produire des donn\u00e9es JSON sign\u00e9es conformes aux normes BIR.<\/li>\n\n\n\n<li><strong>Demandez le PTI d\u00e8s que possible.<\/strong> L'\u00e9valuation seule peut prendre jusqu'\u00e0 20 jours ouvrables, et la certification EIS doit suivre dans un d\u00e9lai de six mois.<\/li>\n\n\n\n<li><strong>D\u00e9finir une proc\u00e9dure de temps d\u2019arr\u00eat<\/strong> en utilisant des factures manuelles autoris\u00e9es par BIR.<\/li>\n\n\n\n<li><strong>Suivre les \u00e9missions de BIR<\/strong> sur les p\u00e9nalit\u00e9s, les ESP, les ajustements de ventes et la d\u00e9claration de ventes.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Questions fr\u00e9quemment pos\u00e9es<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quelle est la date limite pour les factures \u00e9lectroniques aux Philippines ?<\/strong>  Les contribuables assujettis doivent d\u00e9livrer des factures \u00e9lectroniques au plus tard le 31 d\u00e9cembre 2026, conform\u00e9ment \u00e0 la r\u00e9glementation n\u00b0 26-2025 et confirm\u00e9e par la r\u00e9glementation n\u00b0 98-2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u2019\u00e9mission d\u2019\u00e9tats financiers \u00e9lectroniques est-elle obligatoire pour toutes les entreprises aux Philippines ?<\/strong>  Non. Actuellement, il s\u2019applique aux entreprises de commerce \u00e9lectronique (\u00e0 l\u2019exception des micro-d\u00e9biteurs), aux Grandes contribuables, aux contribuables de l\u2019LTS et aux entreprises utilisant CAS, CBA ou d\u2019autres logiciels de facturation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Est-ce qu\u2019une facture PDF est une facture \u00e9lectronique aux Philippines ?<\/strong>  Non pas de mani\u00e8re isol\u00e9e. Il doit provenir d'un syst\u00e8me homologu\u00e9, \u00eatre d\u00e9livr\u00e9 \u00e9lectroniquement et contenir des donn\u00e9es structur\u00e9es pouvant \u00eatre transmises \u00e0 la BIR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quel format exige la BIR ?<\/strong>  L\u2019EIS existant utilise le JSON sign\u00e9 pour la transmission des donn\u00e9es de vente. D\u2019autres formats structur\u00e9s peuvent \u00eatre utilis\u00e9s en interne si les donn\u00e9es requises peuvent \u00eatre converties au format prescrit par BIR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dois-je obtenir un nouveau PTI si je change de logiciel ?<\/strong>  Oui. Toute modification des identit\u00e9s, plateformes ou d\u00e9tails fondamentaux du syst\u00e8me approuv\u00e9 n\u00e9cessite une nouvelle ou une modification du PTI.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">Soyez \u00e0 l'avant-garde des r\u00e9glementations mondiales en mati\u00e8re d'e-facturation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les Philippines sont l\u2019un des nombreux pays d\u2019Asie et d\u2019Europe \u00e0 adopter un syst\u00e8me structur\u00e9 d\u2019\u00e9mission de factures \u00e9lectroniques et de d\u00e9claration \u00e9lectronique. <strong>Docnova<\/strong> aide les entreprises \u00e0 d\u00e9livrer, valider et \u00e9changer des factures \u00e9lectroniques conformes dans plusieurs pays depuis une seule plateforme, connect\u00e9e \u00e0 leur ERP. R\u00e9servez une d\u00e9monstration pour d\u00e9couvrir comment Docnova peut soutenir votre feuille de route en mati\u00e8re de conformit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Planifiez votre connexion ERP ? Explorez <a href=\"https:\/\/sapeinvoice.com\/\" target=\"_blank\" rel=\"noopener\">Int\u00e9gration de la facturation \u00e9lectronique SAP<\/a> et <a href=\"https:\/\/docnova.ai\/fr\/planifier-une-reunion\/\">R\u00e9servez une d\u00e9monstration de Docnova<\/a> Pour discuter de votre feuille de route d\u2019int\u00e9gration et de conformit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source primaire : <a href=\"https:\/\/bir-cdn.bir.gov.ph\/BIR\/pdf\/RMC%20No.%2098-2026%20redacted.pdf\" target=\"_blank\" rel=\"noopener\">BIR RMC n\u00b0 98-2026 : politiques et directives relatives \u00e0 la facturation \u00e9lectronique<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Cet article a uniquement pour but d\u2019informer le public et n\u2019est pas un avis juridique ou fiscal. Mise \u00e0 jour : octobre 2026.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Exigences en mati\u00e8re d'e-facturation aux Philippines pour 2026 : d\u00e9lai de la BIR, personnes assujetties, factures \u00e9lectroniques valables, homologations PTI et certification EIS.<\/p>","protected":false},"author":263848013,"featured_media":18582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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