PUBLISHED: August 5, 2022 Revenue Regulations No. 8-2022 prescribes the policies and guidelines for the execution of Section 237 and 237-A of the Tax Reform for Acceleration and Inclusion (TRAIN) that states the requirements on the issuance of electronic receipts, sales and invoices (e-invoicing BIR) and the reporting of the sales through Electronic Sales Reporting System and Electronic Invoicing System (EIS BIR) respectively.
Defining Electronic Invoicing System (EIS BIR)
Electronic Invoicing System (EIS BIR) as defined by the bureau, is a system that is able to store and analyze data that the required taxpayers submit through their Sales Data Transmission System.
The required taxpayers shall comply with the following:
- Taxpayers shall issue e-receipts or e-invoices to their customers or buyers, to supplement for manual receipts or invoices;
- Required Taxpayers are mandated to register their Computerized Accounting System (CAS) generating e-receipts or e-invoices and/or Cash Register Machines (CRM) and Point-of-Sales Systems (POS) and Certification of Sales Data Transmission System; and
The transmission of the sales data covered by the issued e-receipts or e-invoices using their Sales Data Transmission System into the Electronic Invoicing System (EIS BIR).
Taxpayers Covered by the Regulation
As stated on the Sec. 237 of TRAIN, the bureau shall require the following taxpayers:
- Taxpayers engaged in the export of goods and services
- Taxpayers engaged in e-commerce
- Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS)
In accordance with the Section 237-A of the NIRC of 1997, the abovementioned taxpayers are required to electronically transmit and report their sales data to the Bureau through the use of their Sales Data Transmission System except for the taxpayers engaged in e-commerce.
Regulations on Transmitting to Electronic Invoicing System (EIS BIR)
Required Taxpayers shall adhere to the following policies and regulations mandate by the bureau:
- Shall develop a Sales Data Transmission System based on the Standard Application Programming Interface (APl) Guidelines.
- Enrollment of Taxpayers prior to the actual transmission to Electronic Invoicing System (EIS BIR) for security purpose.
- “EIS CERT” shall be given or issued to the taxpayer to certify their developed Sales Data Transmission System met the criteria that the BIR has set.
- A “PTT” or Permit to Transmit shall also be applied by the taxpayer in order to transmit data to the Electronic Invoicing System (EIS BIR).
- The taxpayer shall apply for both the EIS CERT and PTT without any regards to the arrangement or agreement with the software developer.
- Following the day of issuance of PTT, the taxpayer shall start reporting sales transactions.
- The transmission of Sales Data to the Electronic Invoicing System (EIS BIR) shall be done real time or at least within three (3) calendar days from the date of the actual transaction.
- On transmitting Sales Data to the Electronic Invoicing System (EIS BIR), scanned copy and image file of the e-invoices and e-receipts are not required but rather a Java Script Object Notation (JSON) File Format is needed.
- Taxpayers who are authorized by the BIR are the only ones allowed to access the Electronic Invoicing System (EIS BIR).
- Penalties will be imposed for any delay or late and/or no transmission of Sales Data to the Electronic Invoicing System (EIS BIR).
- All taxpayers that are not mandated by the BIR to issue e-invoices/e-receipts are not required to transmit sales data to the EIS and may continue with the manual invoices/receipts or any POS and CAS-generated invoices/receipts. But for those who will opt to issue e-invoices/e-receipts shall comply with the provisions of RR 8-2022.
- The submission of SLS or Summary List of Sales are not required for those taxpayers that are using the Electronic Invoicing System (EIS BIR) but are still required to submit SLP and SLI.
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