Revenue Regulation No. 8-2022 issued on June 30, 2022, prescribes the policies and guidelines for the implementation of the issuance of e-receipts instead of manual receipts and electronic reporting of the sales data to the Bureau.
These regulations shall take effect immediately after publication in a newspaper of general circulation.
The following taxpayers are mandated to issue electronic receipts or sales/ commercial invoices under Section 237 of NIRC, as amended:
- Engaged in the export of goods and services;
- Engaged in electronic commerce (e-commerce); and
- Under the Large Taxpayers Service (LTS).
As amended, required the abovementioned taxpayers, except for the taxpayers engaged in e-commerce, to electronically report or transmit their sales data to the Bureau through the use of their Sales Data Transmission System. On the Otherhand, taxpayers who are not covered by the mandate may issue electronic receipts or sales/commercial invoices in lieu of manual receipts/invoices.
In compliance with the relevant provisions of the TRAIN Law, these Regulations hereby direct the taxpayers under Section 2 to comply with the following:
- Issuance of e-Receipts/e-Invoices to their customers/buyers, in lieu of manual receipts/invoices;
- Registration of their Computerized Accounting System (CAS) generating e-receipts/e-invoices and/or Cash Register Machines (CRM)/ Point-of-Sales Systems and Certification of Sales Data Transmission System; and
- Transmission of the sales data covered by the e-receipts/e-invoices using their Sales Data Transmission System into the EIS of the Bureau.
All taxpayers mandated to adhere to these Regulations shall follow the policies and guidelines provided hereunder.
- All covered taxpayers required to issue e-Receipt/e-Invoices and transmit sales data electronically under Section 2 of these Regulations are required to develop a Sales Data Transmission System based on the Standard Application Programming Interface (API) Guidelines.
- Prior to the actual transmission of sales data to the EIS, enrollment of taxpayers shall be necessary for security purposes.
- The developed Sales Data Transmission System shall be certified by the BIR through the EIS. Taxpayers are required to submit applications for the EIS Certification or “EIS CERT” subject to online verification if compliant with the BIR requirements. Upon approval of the application, an “EIS CERT” shall be issued to the taxpayer.
- The taxpayer shall also 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 EIS.
- Taxpayers shall apply for EIS CERT and PTT regardless of the role of or arrangement with the software provider.
- Sales reporting shall be done immediately for transactions on the day following the issuance of the PTT.
- Transmission of sales data shall be done real-time or near real-time provided that it should be done within three (3) calendar days from the date of the transaction. Scanned copies nor images of the e-Receipts/e-Invoices are not required to be transmitted to the EIS.
- Only authorized taxpayers are allowed to access the EIS.
- A corresponding penalty shall be imposed for the delayed or late or no transmission of sales data to EIS.
- Taxpayers who are not mandated to issue e-Receipts/e-Invoices and/or mandated to transmit sales data to EIS may continue to use manual receipts/invoices or issue CAS/POS-generated receipts/invoices based on existing revenue issuances. However, taxpayers who will opt to issue e-Receipts /e-Invoices and transmit sales data to EIS may comply with the provisions of these Regulations.
- Taxpayers using the EIS shall not be required to submit a Summary List of Sales (SLS), however, a Summary List of Purchases and Importations shall still be required to be submitted.
Section 5 of these Regulations prescribe the following policies on the issuance of receipts or invoices in relation to the implementation of Sections 237 and 237A of the NIRC of 1997, as amended:
- All persons subject to an internal revenue tax shall, at the point of each sale and transfer of merchandise or for services rendered valued at One Hundred Pesos (P100) or more, issue duly registered receipts or sale or commercial invoices, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service.
- The receipts/sales or commercial invoices to be used must be serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) including the branch code, if applicable, business address of Head Office or Branch, whichever is applicable, and such other informations required.
- No manual or electronic receipts or sales or commercial invoices shall be used unless authorized through an Authority to Print (ATP), Permit to Use (PTU), Acknowledgement Certificate, or Authority to Generate (ATG) respectively, duly issued by BIR pursuant to existing rules and regulations.
- The invoicing requirements under Section 113 (B) of the Tax Code of 1997, as amended relative to the information to be indicated on the VAT invoice/receipt, shall be complied with.
- Only those receipts/invoices generated from the following shall be considered valid for tax purposes, to wit::
- Duly registered CAS pursuant to the provisions of Revenue Memorandum Order No. 9-2021 and other related revenue issuances with approved serial numbers; and/or
- Duly accredited and registered CRM/POS with Machine Identification Number (MIN) and approved maximum number of digits on serial numbers to be used.