Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Services

Japan Desk

Services

We put our clients in the centre of the conversation. Our experts across various service lines deliver quality work and value-added services tailored to your...

See Overview

Audit & Assurance

We help you manage your fiscal responsibilities with prudence and foresight.

See Overview

Annual and short period audit
We perform audit engagements in accordance with the Philippine Standards on Auditing (PSA), as required by required by national legislation or other regulations of agencies such as the Bureau of Internal Revenue (BIR), Securities and Exchange Commission (SEC), Bangko Sentral ng Pilipinas (BSP), Insurance Commission (IC), Cooperative Development Authority (CDA), etc.
Review engagement
We provide a limited or moderate level of assurance that financial statements are free from material misstatements, in accordance with the Philippine Standard on Review Engagements (PSRE).
Financial statements compilation
We help in the preparation of financial statements of clients in accordance with Philippine Standard on Related Services (PSRS) 4410.
Security offerings services
We provide assurance services for our clients’ debt and equity security offerings. These include audits or reviews of financial statements, examination of prospectuses, and issuance of comfort letters as required.
Agreed-upon procedures
We perform agreed-upon procedures in accordance with applicable professional standards, delivering factual findings reports tailored to the specific needs of our clients and relevant third parties. Our services include asset and inventory count observations, financial statement translations, and assistance with regulatory applications such as capital stock increases and debt-to-equity conversions.
Other related services
We help our clients stay ahead of the evolving complexities in the accounting landscape. Our offerings include training programs, transition and implementation planning, and impact assessments related to newly adopted accounting standards, such as Philippine Financial Reporting Standards (PFRS Accounting Standards) and other relevant frameworks.

Tax Advisory & Compliance

We help you identify the opportunities and pitfalls that can significantly affect your bottom line.

See Overview

Tax advisory
With our knowledge of tax laws and regulations, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.
Tax compliance
We aim to minimise the impact of taxation, enabling you to maximise your potential savings and to expand your business.
Transfer pricing
We provide comprehensive Transfer Pricing (TP) solutions suited to the needs of the client.
Corporate services
For clients who want to do business in the Philippines, we help set up the business and assist in determining the appropriate and tax-efficient operating business or investment vehicle.
Tax education and advocacy
We offer seminars and trainings on tax-related developments and special issues of interest to taxpayers.

Advisory Services

We believe there is an optimal solution to every business challenge. Let’s work together to find it.

See Overview

Business risk services
We cover a wide range of solutions that help you identify, address, and monitor the risks of your business.
Business consulting services
We help organisations improve their operational performance, efficiency, sustainability, and effectiveness in today’s dynamic business landscape.
Transaction services
We help organisations provide strategic advice and support throughout the transaction process and provide financial reporting advisory services to help companies successfully navigate the complex financial requirements in a broad range of scenarios.
Forensic advisory
We provide support to organisations on dispute resolution, fraud prevention and detection, insurance claims, and other situations requiring detailed investigations.
ProActive Hotline
We empower organisations to uphold integrity through safe and anonymous reporting.
Sustainability
We promote responsible and innovative practices that reduce our environmental footprint, promote social responsibility, and ensure long-term economic viability
P&A Academy
P&A Grant Thornton's unwavering commitment to relevance extends to its learning arm - P&A Academy.

Business Process Solutions

We provide solid, first-rate support for your key accounting and administrative activities.

See Overview

Accounting Services
At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities.
Payroll Services
We streamline payroll operations with secure, technology-driven solutions that enhance accuracy, ensure compliance, and free organisations to focus on strategic priorities.
Human Capital Outsourcing Services
We deliver highly trainable and experienced accounting professionals matched to client requirements, covering center and attrition management, and special projects.

Japan Desk

We connect Japanese businesses with trusted local expertise.

See Overview

Careers

FAQs

Careers

With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...

See Overview

Why Grant Thornton is a great place to work

We value each of the 50,000 people in our member firms equally and appreciate every contribution across Grant Thornton.

See Overview

Our values
Grant Thornton prides itself on being a values-driven organisation and we have more than 38,500 people in over 130 countries who are passionately committed to these values.
Global culture
Our people tell us that our global culture is one of the biggest attractions of a career with Grant Thornton.
Learning & development
At Grant Thornton we believe learning and development opportunities allow you to perform at your best every day. And when you are at your best, we are the best at serving our clients
Global talent mobility
One of the biggest attractions of a career with Grant Thornton is the opportunity to work on cross-border projects all over the world.
Diversity
Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience and perspective makes our organisation stronger as a result.
In the community
Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.
Behind the Numbers: People of P&A Grant Thornton
Discover the inspiring stories of the individuals who make up our vibrant community. From seasoned veterans to fresh faces, the Purple Tribe is a diverse team united by a shared passion.

Opportunities

If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...

See Overview

Fresh Graduates
Fresh Graduates
Students
Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
Experienced hires
P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.

FAQs

If you would like to join Grant Thornton, you may have a few questions about our organisation, how we do business, our culture and our global opportunities....

See Overview

Industries

By ensuring that our clients are matched with professionals most familiar with their industry, P&A Grant Thornton aims to provide a seamless onboarding...

See Overview

Consumer products

Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...

See Overview

Education

Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...

See Overview

Energy and natural resources

Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...

See Overview

Financial services

Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...

See Overview

Not for profit

Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...

See Overview

Outsourcing

The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...

See Overview

Public sector

Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...

See Overview

Real estate and construction

Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...

See Overview

Technology, media and communications

At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...

See Overview

Travel, tourism and leisure

Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...

See Overview

Retail industry

With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...

See Overview

Tax Notes

Extending the Compliance Period for Electronic Invoice Issuance for a Certain Taxpayers

30 Oct 20252 min read

Contents

The Bureau of Internal Revenue (BIR), through Revenue Regulations No. 26-2025, which amends Sections 244 and 245 of the National Internal Revenue Code of 1997, has extended the deadline for certain taxpayers to comply with electronic invoicing requirements. This regulation, issued on September 5, 2025, modifies the transitory provisions of RR No. 11-2025 to allow more time for businesses to adjust their systems and operations.

Under the new rule, covered taxpayers now have until December 31, 2026, to comply with the requirement to issue electronic invoices.

Who are these taxpayers?

According to Revenue Regulation No. 26-2025, the extension applies to the following taxpayers:

1. Taxpayers that engage in e-commerce businesses (excluding micro enterprises)

2. Large Taxpayers under the Large Taxpayers Service (LTS)

3. Taxpayers classified as Large Taxpayers under RA No. 11976 and RR No. 8-2024

4. Taxpayers using Computerized Accounting Systems (CAS) or Computerized Books of Accounts (CBA)

Additionally, taxpayers listed below will be required to comply with electronic invoicing once the BIR establishes a system capable of storing and processing the required data.

5. Taxpayers engaged in the export of goods and services, as defined under Sections 106 and 108 of the Tax Code.

6. Registered Business Enterprises (RBEs) that avails of tax incentives according to Section 304(D)

7. Taxpayers using Point-of-Sale (POS) systems

8. Other taxpayers may be required by the Commissioner of Internal Revenue

The same taxpayers will also be required to comply with the requirements of electronic sales reporting through the Electronic Sales Reporting System (ESRS). This shall be complied once a system capable of storing and processing the required data to be transmitted to the BIR is established. A separate Revenue Regulation shall be issued by the BIR on this matter.

The Commissioner of Internal Revenue may further extend the compliance period if deemed necessary.

Please be guided accordingly.

Source:

P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd

As published in SunStar Cebu, dated 30 October 2025

Extending the Compliance Period for Electronic Invoice Issuance for a Certain Taxpayers

CONNECT

ABOUT

LEGAL

Extending the Compliance Period for Electronic Invoice Issuance for a Certain Taxpayers

Related Articles