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QUezon City
,Qubzon

JUN 2' 2022

JUN 22 2' 2l,22

REVENU
REVENUEE REGULA
REGULATToNs g'2022
No. 3-
TIONS NO. 2022
SUBJECT : Prescribing Policies and Guidelines
Policies and for the
Guidelines for the Implementation
lmplementation of
Section 237
Section 237 and lnternal Revenue Code, as
2;7-A of the National Internal
and 237-A
Amended by Republic Act (R.A.) No. 10963,
Amended Otherwise Known as
to963, Otherwise
Reform
the Tax Reform for Acceleration and Inclusion
lnclusion or TRAIN, Through
lnvoicing/Receipting System
the Use of the Electronic Invoicing/Receipting System (EIS)
(EIS)

TO :
: lnternal Revenue Officers and Others Concerned
All Internal

SECTION 1.t. SCOPE-

SCOPE- Pursuant lnternal Revenue Code
z4S of the National Internal
and 245
Pursuant to Section 244 and Code
t997, as amended, these Regulations are hereby promulgated to provide policies
(NIRC) of 1997,
and guidelines for the implementation of Section 237 and 237-A
237 and 47-A of the NlRC, amended by
NIRC, as amended
RA. to963 or
No. 10963
R.A. No. or the
the “TRAIN” to prescribe
and to
Law and
"TRAIN" Law prescribe requirements on the issuance
on the issuance of
receipts/invoices (hereby known as
electronic receipts/invoices e-Receipts/e-lnvoices) in lieu
as e-Receipts/e-lnvoices) of the manual
lieu of manual
receipts or sales/commercial invoices and on the electronic reporting of these sales data to
the Bureau.
Bureau.

SECTION 2.z. COVERAGE.

COVERAGE. — following taxpayers
- The following taxpayers are mandated
mandated to issue electronic receipts
receipts
saleslcommercial invoices
or sales/commercial invoices under Sec. 237
47 of the NIRC of 1997,
1997, as amended, to wit:

1.
1. Taxpayers
Taxpayers engaged in the export of goods and services;
services;
2. Taxpayers
Taxpayers engaged in electronic
electronic commerce (e-commerce); and
commerce (e-commerce);
3.
3. Taxpayers
Taxpayers under the Large Taxpayers
Taxpayers Service (LTS).

thereto, Section
Relative thereto,
Relative :;7-A of
Section 237—A of the
the NIRC of 1997,
NIRC of as amended,
1997, as required the
amended, required
abovementioned taxpayers,
abovementioned for the
except for
taxpayers, except the taxpayers
taxpayers engaged
engaged inin e-commerce,
e-commerce, to
electronically
electronically report or transmit their sales data to the Bureau through
through the use of their Sales
Sales
Transmission System.
Data Transmission
Data System.

On the
On the other
other hand,
hand, taxpayers who are
taxpayers who not covered
are not the mandate
by the
covered by mandate maymay issue
electronic
electronic receipts or sales/commercial invoices in lieu of manual receipts/invoices.
receiptslinvoices.

SECTION 3.3. ELECTRONIC lNVOICING/RECEIPTING

INVOICING/RECEIPTING SYSTEM (EIS)(ElS) —- The Bureau, as mandated,
mandated,
established an Electronic Invoicing/Receipting
lnvoicinglReceipting System
Svstem (EIS)
(ElS) capable
capable of storing
storing and processing
the data required
required to be transmitted
transmitted by covered taxpayers using
using their Sales Data Transmission
Transmission
System.
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 compliance with
ln compliance
In Law, these Regulations hereby
with the relevant provisions of the TRAIN Law,
direct the taxpayers under Section 2z to comply with the following:

1. Issuance
1. of e-Receipts/e-Invoices
Issuance of to their
e-Receipts/e-lnvoices to their customers/buyers, in lieu
customers/buyers, in of manual
lieu of manual
receipts/invoices;
receipts/invoices;

z. Registration generating e—receipts/

Computerized Accounting System (CAS) generating
Registration of their Computerized e-receipts/
and/or Cash
e-invoices and/or
e-invoices Register Machines
Cash Register Systems and
(CRM)/Point-of-Sales Systems
Machines (CRM)/Point-of-Sales
Data Transmission
Certification of Sales Data System; and
Transmission System;

3. of the
3. Transmission of the sales data
data covered their Sales
e-receipts/e-invoices using their
covered by the e—receipts/e-invoices Sales
Data Transmission
Transmission System into the EIS of the Bureau.
Bureau.

SECTION
SECTION 4.4. POLICIES AND AND GUIDELINES
GUIDELINES All taxpayers
- AII taxpayers mandated
mandated to to adhere
adhere toto these
Regulations
Regulations shall
shall follow
follow the policies and guidelines provided herein.
herein. A separate issuance shall
shall
be provided for the details and specific requirements hereof.

1. All
AII covered taxpayers
taxpayers required
required to issue e-Receipts/e-Invoices
e-Receipts/e-lnvoices and transmit sales data
electronically under Section 2z of these Regulations
Regulations are required to develop aa Sales
Sales
Data Transmission
Transmission System based on the Standard Application Programming Interface
lnterface
(API)
(APl) Guidelines.
Guidelines.

2. Prior
Prior to the actual transmission
transmission of sales data to the EIS,
ElS, enrollment of taxpayers
taxpayers shall
be necessary for security purposes.

3. The developed
developed Sales
Sales Data Transmission System shall be certified by BIR through
through the
EIS.
ElS. Taxpayers are required toto submit
submit applications the EIS
applications for the EIS Certification or “EIS
"ElS
CERT" subject to online
subject to online verification
verification if
if compliant with
with the BIR
the BIR requirements.
requirements. Upon
approval of the application, an “EIS
"ElS CERT”
CERT" shall be issued to the taxpayer.
taxpayer.

4. of Permit to Transmit
The taxpayer shall also submit an application for the issuance of
(also known
known as “PTI'”)
"PTT") in order to allow
allow the transmission
transmission of sales data to the EIS.
ElS.

5. for EIS CERT and

Taxpayers shall apply for and PTT regardless of the role of or arrangement
arrangement
provider.
with the software provider.

6. Sales reporting shall be done immediately for transactions on the day following the
issuance of the PTT.
PTT.

of sales data shall be

7. Transmission of done real time
be done or near real time
tin"ie or that itit
provided that
time provided
should be done
should be done within (3) calendar
within three (3) calendar days. from the
da,,'-; from of the transaction.
the date of transaction.

BUREA U OF INTER
BI]REAU NAL REVEN
INTERNAL UE
REVENUE
Page 2 of 4 D

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 nor image
copy nor
Scanned copy
Scanned of the
image of the e-Receipts/e-lnvoices
e-Receipts/e-lnvoices are not required
are not to be
required to
transmitted to the EIS.
ElS.

B. The
8. The encrypted sales to be
data to
sales data be transmitted to EIS
transmitted to be in
shall be
EIS shall in Java Script Object
Java Script
Notation (JSON) File Format.
Format.

9, Only authorized
9. allowed to access the EIS.
authorized taxpayers are allowed ElS.

corresponding penalty shall be imposed for the delayed

10. A corresponding
10. of
delayed or late or no transmission of
sales data to BS.
ElS.

Taxpayers who are not mandated

11. Taxpayers
11. mandated
e-Receipts/e-lnvoices and/or not mandated
mandated to issue e-Receipts/e-lnvoices
transmit sales data
to transmit data toto EIS may continue to
to use or issue
receipts/invoices or
use manual receipts/invoices
receipts/invoices based on existing
CAS/POS-generated receipts/invoices However,
issuances. However,
existing revenue issuances.
who will
taxpayers who to issue e-Receipts/e-lnvoices and transmit
opt to
will opt to ElS
transmit sales data to EIS
with the provisions of these Regulations.
may comply with Regulations.

tz. Taxpayers using the

12. the EIS shall not to submit
not be required to submit Summary List of of Sales (SLS),
(SLS),
of Purchases and lmportations
List of
however, Summary List Importations shall
shall still be required to
still be to be
submitted.

SECTION 5.5. OTHER

OTHER POLICIES RELATIVE TO OF RECEIPTS OR
TO ISSUANCE OF OR INVOICES
INVOICES -- The
following are policies on issuance of receipts or invoices in relation to the implementation
following implementation of
and 237A
Sections 237 and
Sections 47 A of the NlRC
N IRC of 1997,
t997 , as amended.

1. All
1. AII persons subject to an
subject to an internal revenue tax shall, at
revenue tax at the
the point of each
point of each sale and
transfer of merchandise or for services rendered
rendered valued at One Hundred Pesos (P100)
(Ptoo)
or more, issue duly registered receipts or sale invoiles, showing the
sale or commercial invoices,
of transaction, quantity,
date of unit cost and description of
quantity, unit of merchandise or nature of
serv1ce.
service.

z. The receipts/sales or commercial

2. commercial invoices to to be used must be serially numbered and
shall show,
shall other things,
show, among other the name,
things, the ldentification
Taxpayer Identification
name, business style, Taxpayer
Number (TIN)
(TlN) including
including the branch
branch code,
code, if applicable, business address
address of Head
Head Office
whichever is applicable, and such other information as required.
or Branch, whichever

3. No
3. No manual or electronic receipts or sales or commercial
commercial invoices shall be used unless
authorized
authorized through
through an Authority to Print (ATP), Permit
Permit to Use
Use (PTU),
(PTU), Acknowledgment
Acknowledgment
Certificate
Certificate or Authority
Authority to Generate (ATG)
(ATC) respectively,
respectively, duly issued by BlR
BIR pursuant
pursuant to
existing
existing rules and regulations.
regulations.
a “ ’glrpE
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OF lNTER NAL REVEN
INTERNAL UE
REVENUE

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S 0 2022
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MGT. DIVIS ION
DIVISION
 requirements under Section
4. The invoicing requirements
4. t gg7, as amended,
tr3 (B) of the Tax Code of 1997,
Section 113
to the
relative to the information to be
information to be indicated on the VAT
on the still be
shall still
VAT invoice/receipt shall
with.
complied with.
complied

5. Only those receipts/invoices

5. following shall be considered
generated from the following
receipts/invoices generated for
considered valid for
tax purposes, to wit:

a. Duly registered CAS

a. CAS pursuant to the of Revenue Memorandum
the provisions of lVlemorandum Order
No. 9-2021
(RMO) No.
(RMO) g2oz1 and other related revenue
and other revenue issuances with approved
issuances with approved serial
and/or
numbers; and/or
numbers;

b. Duly
b. with Machine
CRM/POS with
and registered CRM/POS
Duly accredited and ldentification Number
Machine Identification
(MlN) and approved
(MIN) approved maximum number of digits on serial numbers to be used.

SECTION 6.6. REPEALING CLAUSE -- All existing rules and regulations or parts thereof, which
regulations or
are inconsistent
are the provisions
inconsistent with the provisions of these Regulations
of these Regulations are repealed, amended,
hereby repealed,
are hereby or
amended, or
modified accordingly.
accordingly.

SECTION effect immediately

EFFECTIVITY - These Regulations shall take effect
7. EFFECTIVITY
SECTION 7. after publication
immediately after publication
in a newspaper of general circulation.
circulation.

CARLOS G. DOMINGUEZ
DOMINGUEZ
. ,4: Secretary of Finance
Secretary Finance
Recommending
Recommending Approval:
Approval : ‘7 " " JUN
iul'l 23
2 B 2522
?it12

/tsl+%
J/E '5 %
CAESAR R.R. DULAY
Commissioner of
Commissioner lnternal Revenue
of Internal Revenue

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