As previously reported by Pagero, the progress of the Philippine e-invoicing mandate has been suffering setbacks. With the announcement of Revenue Regulations 11-2025, the Philippine Bureau of Internal Revenue (BIR) now revitalizes establishing a mandate by announcing revised issuance and reporting requirements.   Obligation to generate electronic invoices The revenue regulations clarify that e-invoices must be created using an invoicing system accredited by the BIR and generated in a structured format, such as JSON or XML, or any other format prescribed by the BIR. Creating structured invoices is a prerequisite for reporting the invoices to the bureau readily.   Any...