The Philippines has published Joint Administrative Order (JAO) 001-2025, issued by the Committee on Pre-border Technical Verification and Cross-border Electronic Invoicing (CPTVCEI), which includes key agencies such as the Department of Finance (DOF), Bureau of Customs (BOC), and Department of Trade and Industry (DTI), among others.
This order introduces the Pre-border Technical Verification (PTV) and the Cross-border E-Invoicing System (CEI) as part of the customs procedural requirements. Among other measures, it mandates that all exporters of goods to the Philippines must issue cross-border electronic invoices. The order specifies that all goods imported by air or sea will be subject to the CEI and that failure to issue an e-invoice through the system will result in penalties.
The CEI is the government-managed system which will handle the registration of foreign exporters and the creation of e-invoices. E-invoices must be submitted in real-time and digitally signed with a certificate issued by the CEI system.
Key Deadlines for CEI Implementation:
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Foreign Exporter Registration: Exporters must register with the CEI system within 30 days after the Customs Order (CAO) regulating the specific CEI procedures is issued.
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Use of CEI for BOC Bulk and Break-Bulk Cargo: Exporters involved with the BOC Bulk and Break-Bulk Cargo Enhancement program must begin using the CEI system within 60 days of the CAO’s issuance.
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Use of CEI for All Other Imports: All other imports must comply with the CEI system within 90 days of the CAO’s issuance.
As the deadlines approach, companies must ensure they are prepared to meet these new requirements to avoid penalties and ensure smooth customs clearance.
To learn more about Philippines VAT Requirements, visit our Sovos dedicate webpage.
