REVENUE REGULATIONS NO. 8-2022 issued on June 30, 2022 prescribes the policies
and guidelines for the implementation of Sections 237 and 237-A of the National Internal
Revenue Code (NIRC), as amended by Republic Act (RA) No. 10963 (TRAIN Law), and to
prescribe the requirements on the issuance of electronic receipts/invoices (or e-Receipts/eInvoices) in lieu of the manual receipts or sales/commercial invoices and on the electronic
reporting of these sales data to the BIR.
The following taxpayers are mandated to issue electronic receipts or sales/commercial
invoices under Section 237 of the NIRC, as amended:
a. Taxpayers engaged in the export of goods and services;
b. Taxpayers engaged in electronic commerce (e-commerce); and
c. Taxpayers under the Large Taxpayers Service (LTS).
Relative thereto, Section 237-A of the NIRC of 1997, 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 other hand, taxpayers who are not covered by the mandate may issue electronic
receipts or sales/commercial invoices in lieu of manual receipts/invoices.
The BIR, as mandated, established an Electronic lnvoicing/Receipting Svstem (ElS)
capable of storing and processing the data required to be transmitted by covered taxpayers
using their Sales Data Transmission System.
In compliance with the relevant provisions of the TRAIN Law, these Regulations direct
the taxpayers under Section 2 of these Regulations to comply with the following:
a. Issuance of e-Receipts/e-lnvoices to their customers/buyers, in lieu of manual
receipts/invoices;
b. Registration of their Computerized Accounting System (CAS) generating ereceipts/e-invoices and/or Cash Register Machines (CRM)/Point-of-Sales (POS)
Systems and Certification of Sales Data Transmission System; and
c. 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.
a. All covered taxpayers required to issue e-Receipts/e-lnvoices 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.
b. Prior to the actual transmission of sales data to the EIS, enrollment of taxpayers
shall be necessary for security purposes.
c. The developed Sales Data Transmission System shall be certified by BIR through
the EIS. Taxpayers are required to submit applications for the EIS Certification (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.
d. The taxpayer shall also submit an application for the issuance of Permit to Transmit
(PTT) in order to allow the transmission of sales data to the EIS.
e. Taxpayers shall apply for EIS CERT and PTT regardless of the role of or
arrangement with the software provider.
f. Sales reporting shall be done immediately for transactions on the day following the
issuance of the PTT.
g. 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 copy nor image of the e-Receipts/e-lnvoices are not required to be
transmitted to the EIS.
h. The encrypted sales data to be transmitted to EIS shall be in Java Script Object
Notation (JSON) File Format.
i. Only authorized taxpayers are allowed to access the EIS.
j. A corresponding penalty shall be imposed for the delayed or late or no transmission
of sales data to EIS.
k. Taxpayers who are not mandated to issue e-Receipts/e-lnvoices and/or not
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-lnvoices and transmit sales
data to EIS may comply with the provisions of these Regulations.
l. 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.
Section 5 of these Regulations prescribes the following policies on issuance of receipts
or invoices in relation to the implementation of Sections 237 and 237A of the NIRC of 1997,
as amended:
a. 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
(₱100) 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.
b. 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 information as required.
c. 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),
Acknowledgment Certificate or Authority to Generate (ATG) respectively, duly
issued by BIR pursuant to existing rules and regulations.
d. 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 still be complied with.
e. Only those receipts/invoices generated from the following shall be considered valid
for tax purposes, to wit:
i. 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
ii. Duly accredited and registered CRM/POS with Machine Identification Number
(MIN) and approved maximum number of digits on serial numbers to be used.