RR No. 8-2022 — Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS) (Published in Manila Times on July 1, 2022) Digest | Full Text

SUBJECT 5r txrrRNAL f;E v[\,-;" TO C0[rtIUHI0ATt0NS ]1Y i$i i-tr; {PT THE PHILIPPINES ruENr oF FTNANCE F fr{TERNAt REVENUE ,Qubzon City JUN 2 2' 2l,22 REVENUE REGULATToNs No. g'2022 Prescribing Policies and Guidelines for the lmplementation of Section 237 and 2;7-A of the National lnternal Revenue Code, as Amended by Republic Act (R.A.) No. to963, Otherwise Known as the Tax Reform for Acceleration and lnclusion or TRAIN, Through the Use of the Electronic lnvoicing/Receipting System (EIS) : All lnternal Revenue Officers and Others Concerned SECTION t. SCOPE- Pursuant to Section 244 and z4S of the National lnternal Revenue Code (NIRC) of t997, as amended, these Regulations are hereby promulgated to provide policies and guidelines for the implementation of Section 237 and 47-A of the NIRC, as amended by R.A. No. to963 or the "TRAIN" Law and to prescribe requirements on the issuance of electronic receipts/invoices (hereby known as e-Receipts/e-lnvoices) in lieu of the manual receipts or sales/commercial invoices and on the electronic reporting of these sales data to the Bureau. SECTION z. COVERAGE. - The following taxpayers are mandated to issue electronic receipts or saleslcommercial invoices under Sec. 47 of the NIRC of 1997, as amended, to wit: 1. Taxpayers engaged in the export of goods and services; 2. Taxpayers engaged in electronic commerce (e-commerce); and 3. Taxpayers under the Large Taxpayers Service (LTS). Relative thereto, Section :;7-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 receiptslinvoices. SECTION 3. ELECTRONIC INVOICING/RECEIPTING SYSTEM (ElS) - The Bureau, as mandated, established an Electronic lnvoicinglReceipting Svstem (ElS) capable of storing and processing the data required to be transmitted by covered taxpayers using their Sales Data Transmission System. Ettlt TAU OF INTERNAL R Page L of 4 m r'.1ii'1. f)!VtStON

ln compliance with the relevant provisions of the TRAIN Law, these Regulations hereby direct the taxpayers under Section z to comply with the following: 1. Issuance of e-Receipts/e-lnvoices to their customers/buyers, in lieu of manual receipts/invoices; z. 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 3. Transmission of the sales data covered by the e-receipts/e-invoices using their Sales Data Transmission System into the EIS of the Bureau. SECTION 4. POLICIES AND GUIDELINES All taxpayers mandated to adhere to these Regulations shall follow the policies and guidelines provided herein. A separate issuance shall be provided for the details and specific requirements hereof. 1. AII covered taxpayers required to issue e-Receipts/e-lnvoices and transmit sales data electronically under Section z of these Regulations are required to develop a Sales Data Transmission System based on the Standard Application Programming lnterface (APl) Guidelines. 2. Prior to the actual transmission of sales data to the ElS, enrollment of taxpayers shall be necessary for security purposes. 3. The developed Sales Data Transmission System shall be certified by BIR through the ElS. Taxpayers are required to submit applications for the EIS Certification or "ElS CERT" subject to online verification if compliant with the BIR requirements. Upon approval of the application, an "ElS CERT" shall be issued to the taxpayer. 4. 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 ElS. 5. Taxpayers shall apply for EIS CERT and PTT regardless of the role of or arrangement with the software provider. 6. Sales reporting shall be done immediately for transactions on the day following the issuance of the PTT. 7. Transmission of sales data shall be done real tin"ie or near real time provided that it should be done within three (3) calendar da,,'-; from the date of the transaction. BI]REAU OF INTERNAL REVENUE :rr r.1-iF,(.lS rltGT. DlVlSl0N

Scanned copy nor image of the e-Receipts/e-lnvoices are not required to be transmitted to the ElS. B. The encrypted sales data to be transmitted to EIS shall be in Java Script Object Notation (JSON) File Format. 9, Only authorized taxpayers are allowed to access the ElS. 10. A corresponding penalty shall be imposed for the delayed or late or no transmission of sales data to ElS. 11. 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. tz. 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. 5. - SECTION OTHER POLICIES RELATIVE TO ISSUANCE OF RECEIPTS OR INVOICES The following are policies on issuance of receipts or invoices in relation to the implementation of Sections 237 and 47 A of the N IRC of t997 , as amended. 1. AII 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 (Ptoo) or more, issue duly registered receipts or sale or commercial invoiles, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service. z. The receipts/sales or commercial invoices to be used must be serially numbered and shall show, among other things, the name, business style, Taxpayer ldentification Number (TlN) including the branch code, if applicable, business address of Head Office or Branch, whichever is applicable, and such other information as required. 3. 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 (ATC) respectively, duly issued by BIR pursuant to existing rules and regulations. 3t iRE AtJ OF INTERNAL REVENUE Page 3 of 4 JUN S 0 2022 I .r i,1.,-rtS MGT. DIVISION 1*-.*.*-*

4. The invoicing requirements under Section tr3 (B) of the Tax Code of t gg7, as amended, relative to the information to be indicated on the VAT invoice/receipt shall still be complied with. 5. Only those receipts/invoices generated from the following shall be considered valid for tax purposes, to wit: a. Duly registered CAS pursuant to the provisions of Revenue lVlemorandum Order (RMO) No. g2oz1 and other related revenue issuances with approved serial numbers; and/or b. Duly accredited and registered CRM/POS with Machine ldentification Number (MlN) and approved maximum number of digits on serial numbers to be used. SECTION 6. REPEALING CLAUSE - All existing rules and regulations or parts thereof, which are inconsistent with the provisions of these Regulations are hereby repealed, amended, or modified accordingly. SECTION 7. EFFECTIVITY - These Regulations shall take effect immediately after publication in a newspaper of general circulation. Recommending Approval : CARLOS G. DOMINGUEZ Secretary of Finance iul'l 2 B ?it12 /tsl+% CAESAR R. DULAY Commissioner of lnternal Revenue H-z 052003 EriRE#"'ffimm WM m | rurusozozffr ill) ...,'"ruj MGL DIVISION