RR 8-2022

RR No. 8-2022 (issued June 30, 2022) implements Sections 237 and 237-A of the NIRC, as amended by the TRAIN Law. Taxpayers engaged in the export of goods and services, in e-commerce, or under the Large Taxpayers Service must issue electronic receipts/invoices (e-Receipts/e-Invoices) in place of manual receipts/invoices. Except for e-commerce taxpayers (as to Section 237-A), they must also transmit their sales data electronically to the BIR through a Sales Data Transmission System into the BIR's Electronic Invoicing/Receipting System (EIS). To comply, they must develop their transmission system under the BIR's Standard API Guidelines, enroll for security purposes, obtain an EIS Certification (EIS CERT) and a Permit to Transmit (PTT), and send sales data in JSON format in real or near real time, within three calendar days from each transaction. A penalty applies to delayed, late, or no transmission. Taxpayers not covered by the mandate may continue using manual or CAS/POS-generated receipts/invoices, or may voluntarily opt into the e-invoicing rules. EIS users no longer submit the Summary List of Sales but must still submit the Summary List of Purchases and Importations. Existing invoicing rules — the ₱100 threshold, serial numbering and required invoice information, authorization via ATP/PTU/Acknowledgment Certificate/ATG, and Section 113(B) VAT invoice details — continue to apply.