Philippines e-invoicing with BIR EIS — RR 8-2022, VAT 12%, TIN.
The Bureau of Internal Revenue runs the Electronic Invoicing System (EIS) under RR 8-2022, with VAT at 12% above the PHP 3,000,000 threshold and 3% percentage tax below. This hub covers four essentials: BIR EIS, VAT and CREATE MORE, TIN with DTI/SEC registration and expanded withholding.
BIR EIS
BIR e-invoicing: history, current status and the Invoice document after the EOPT Act.
BIR EIS — Electronic Invoicing System Philippines
What the Bureau of Internal Revenue e-invoicing framework is, where it stands in 2026 and what an invoice issuer should check with the BIR.
Is the Official Receipt still valid in the Philippines?
Short answer: no. Since the EOPT Act, one document called Invoice covers sales of goods and services.
VAT and percentage tax
VAT 12%, PHP 3M threshold, 8% income tax option, percentage tax 3% and CREATE MORE.
VAT 12% Philippines — threshold, TRAIN and CREATE MORE
How VAT applies in the Philippines: the 12% rate, the PHP 3,000,000 threshold, zero-rated exports and what CREATE MORE changed for refunds.
8% income tax option for freelancers in the Philippines
Who can choose 8% on gross sales instead of graduated rates, what the PHP 250,000 rule means and how it relates to percentage tax.
Percentage tax 3% and BIR Form 2551Q in the Philippines
What non-VAT businesses pay on quarterly gross sales, when Form 2551Q is due and how it differs from VAT.
Registration and withholding
TIN, BIR Form 2303, DTI/SEC registration, Form 2307 and Form 1601-EQ remittance.
TIN, DTI and SEC — Philippines business registration
What to have in place before issuing your first invoice in the Philippines: TIN, BIR Form 2303, DTI or SEC registration and local permits.
Withholding tax — BIR Form 2307 and 1601-EQ
How expanded withholding tax works in the Philippines: what the payer withholds, the Form 2307 certificate and the quarterly Form 1601-EQ.