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
Bureau of Internal Revenue Electronic Invoicing System, RR 8-2022 mandate and JSON API.
VAT and percentage tax
VAT 12%, PHP 3M threshold, percentage tax 3% and CREATE MORE Act updates.
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 you need before issuing your first invoice in the Philippines: TIN, BIR Form 2303, DTI or SEC registration and the Authority to Print (ATP) or CAS permit.
Withholding tax — BIR Form 2307 and 1601-EQ
How expanded withholding tax works in the Philippines: rate matrix 1-15%, the BIR Form 2307 certificate the buyer must issue and the quarterly Form 1601-EQ remittance.