Tax Alerts

Implementation of electronic receipts/invoices and electronic sales data transmission required for identified taxpayers

(Revenue Regulations No. 08-2022 issued on June 30, 2022) 

This Tax Alert is issued to inform all concerned on the implementation of the required issuance of electronic receipts or invoices in lieu of manual receipts or invoices for certain identified taxpayers, pursuant to Sections 237 and 237-A of the Tax Code, as amended by RA 10963 or the TRAIN Law. 

Issuance of electronic receipts or invoices is mandated for the following taxpayers: 

  1. Taxpayers engaged in the export of goods and services; 
  2. Taxpayers engaged in the electronic commerce (e-commerce); and 
  3. Taxpayers under the Large Taxpayers Service (LTS). 

The above taxpayers, except those engaged in e-commerce, shall electronically report or transmit their sales data to the Bureau of Internal Revenue using their Sales Data Transmission System.  

All covered taxpayers are required to: 

  1. Develop a Sales Data Transmission System based on the Standard Application Programming lnterface (APl) Guidelines. 
  2. Enroll prior to actual transmission of sales date to the EIS for security purposes. 
  3. Secure a Certification of the Sales Data Transmission System from the BIR through the Electronic lnvoicing/Receipting System (ElS). The BIR will conduct an online verification if the system is complianct with the BIR requirements.  
  4. Submit an application for the issuance of Permit to Transmit (also known as "PTT") in order to allow the transmission of sales data to the ElS.  Sales reporting shall be done immediately for transactions on the day following the issuance of the PTT.
  5. Transmit sales data in real time or near real time provided that it should be done within three (3) calendar days from the date of the transaction. 

A corresponding penalty shall be imposed for the delayed or late or no transmission of sales data to ElS. 

Invoicing requirements under the Tax Code, as amended shall be satisfied relative to the issuance of electronic receipts or invoices. 

Taxpayers who are not mandated to issue e-receipts / e-invoices and/or not mandated to transmit sales data to EIS may continue to use manual receipts/invoices or issue CAS/POS-generated receipts/invoices. 

Taxpayers using the EIS shall not be required to submit Summary List of Sales (SLS). However, Summary List of Purchases and Importations shall still be required to be submitted. 

This shall take effect immediately after publication in Manila Times today.