UNDERSTANDING

ELECTRONIC
INVOICING SYSTEM
IN THE PHILIPPINES
DISCLAIMER
Any tax information in this material is not intended or written by the author to be used, and cannot be used, by any party for
the purposes of (i) avoiding penalties that may be imposed on any taxpayer, or (ii) promoting, marketing or recommending to
another party any matters addressed herein.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular
individual or entity. Although, we endeavour to provide accurate and timely information, there can be no guarantee that such
information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on
such information without an appropriate professional advice after a thorough examination of the particular situation or
circumstance.

The information contained in these materials is current as of the date produced. The materials have not been and will not be
updated to incorporate any technical changes to the content since the production date. The reader is responsible for verifying
whether or not there have been any technical changes since the production date.
AGENDA

ELECTRONIC INVOICING SYSTEM

> TRAIN provision

> Implementation
> Admissibility of sales documents in
electronic format
> Deadlines
WHAT IS EIS/EIRS?
It is a system that requires taxpayers to issue e-receipts/ e-
invoices in lieu of manual receipts/ invoices and the electronic
reporting of these sales data to the Bureau.

Seller System Buyer

WHAT IS EIS/EIRS?
It is a system that requires taxpayers to issue e-receipts/ e-
invoices in lieu of manual receipts/ invoices and the electronic
reporting of these sales data to the Bureau.

Buyer

Seller System

BIR
Sales Data Transmission System
WHAT BROUGHT THE CHANGE?
1.TRAIN LAW (SEC 237(A) and 237-A)

2. DIGITAL TRANSFORMATION
ROADMAP OF THE BIR (RMO 27-2020)

SAMPLE MANUAL RECEIPT

TRAIN LAW SEC 237(A)
Within five(5) years from the effectivity of this Act and upon the establishment of a
system capable of storing and processing the required data, the Bureau shall require
taxpayers engaged in the export of goods and services, taxpayers engaged in e-
commerce, and taxpayers under the jurisdiction of the Large Taxpayers Service to
issue electronic receipts or sales or commercial invoices in lieu of manual receipts or
sales or commercial invoices, subject to the rules and regulations to be issued by the
Secretary of Finance upon recommendation of the Commissioner and after a public
hearing shall have been held for this purpose: Provided, That taxpayers not covered
by the mandate of this provision may issue electronic receipts or sales or
commercial invoices, in lieu of manual receipts, and sales and commercial invoices.
TRAIN LAW SEC 237-A
Within five (5) years from the effectivity of this Act and upon establishment of a
system capable of storing and processing the required data, the Bureau shall require
taxpayers engaged in the export of goods and services, and taxpayers under the
jurisdiction of the Large Taxpayers Service to electronically report their sales data
to the Bureau through the use of electronic point of sale systems, subject to rules
and regulations to be issued by the Secretary of Finance as recommended by the
Commissioner of Internal Revenue: Provided, That the machines, fiscal devices, and
fiscal memory devices shall be at the expense of the taxpayer.
COVERAGE (RR 8-2022)
WHO IS A LARGE TAXPAYER?
REQUIREMENTS (RR 8-2022)
COMPUTERIZED ACCOUNTING SYSTEM
CAS and EIS (RMO 29-2002)
CAS and EIS (RR 8-2022)
POLICIES AND GUIDELINES (RR 8-2022)
DATA TRANSMISSION (RR 8-2022)
ADMISSIBILITY OF SALES DOCUMENTS (RR 9-2022)
ALTERNATIVE PORTALS

EIS EIS
TAXPAYER CERTIFICATION
PORTAL PORTAL

EIS PORTAL FOR

REVENUE
OFFICERS
TIMELINE OF IMPLEMENTATION
DEADLINE

Pursuant to the TRAIN LAW – January 1, 2023

BIR - Phase implementation

EXPERIENCE OF THE 1st 100 LTS

24% of the 100 LTS started transmitting sales data;

7.4 million data have been transmitted to EIS as of

09/04/2022

Deferred roll out allowed but sworn undertaking is

required when to submit the sales data
CHALLENGES IN IMPLEMENTING EIS

No CAS/ Incomplete CAS

Certification issues

Lack of time

High initial cost

Development Issues
WHAT TO EXPECT?

BIR will sent invitation letters to the next batch of

large taxpayers;

Issuance of an RMC (to clarify the deadline,

implementation, and coverage of EIS)
SUMMARY
BENEFITS OF E-INVOICING

Reduced Reduced Fewer client Environment

cost errors disputes friendly

Increased revenue
Improved Enhanced tax Reduced
collections for the
client-buyer compliance possible tax
BIR
evasions
relationship
THANK YOU!