08.18.22

Go-live of e-invoicing pilot for 100 large taxpayers

The implementation of e-invoicing in the Philippines has now gone live as planned on 1st July 2022. Initially, the mandate will cover 100 large taxpayers selected by BIR (Bureau of Internal Revenue) including:  

1. Taxpayers engaged in the export of goods and services.  

1. Taxpayers engaged in electronic commerce (e-commerce);  

1. Taxpayers under the Large Taxpayers Service (LTS). 

As of 1st July 2022, selected taxpayers are legally required to issue e-invoices/e-receipts and transmit them to the EIS portal in real time, or within 3 days from the date of the transaction. The document must be transmitted in the format of JSON (JavaScript Object Notation). In the event that sales data are delayed, late, or not transmitted to ElS, a penalty shall be imposed. 

To issue/transmit sales data, taxpayers must develop a Sales Data Transmission System and obtain certification from BIR. A Permit to Transmit (PTT) must also be applied by the taxpayer before the ElS can receive sales data. 

BIR expects to gradually roll out the mandate to all taxpayers in 2023. In the meantime, taxpayers who are not covered by the mandate yet may opt to use electronic receipts or sales/commercial invoices in lieu of manual receipts and invoices.