BIR EIS — Electronic Invoicing System Philippines
How the Bureau of Internal Revenue runs the Electronic Invoicing System (EIS) under RR 8-2022 — pilot, JSON via API, phased rollout to all VAT taxpayers.
The Bureau of Internal Revenue (BIR), the central tax authority under the Philippines Department of Finance, runs the Electronic Invoicing System (EIS) — a clearance-style platform where taxpayers transmit sales documents in JSON format to BIR through API endpoints. The system was launched in July 2022 as a pilot covering the top 100 large taxpayers, exporters and e-commerce sellers, as mandated by Revenue Regulations No. 8-2022 issued under Sections 237 and 237-A of the National Internal Revenue Code as amended by the TRAIN Act (RA 10963). The CREATE MORE Act (RA 12066, signed November 2024) and subsequent BIR issuances are extending the rollout to all VAT-registered taxpayers over a multi-year horizon.
- BIR EIS: clearance-style system, JSON payload through API to BIR servers.
- RR 8-2022: implementing rules of Section 237/237-A NIRC (TRAIN-amended).
- Pilot: top 100 large taxpayers, exporters, e-commerce — since 1 July 2022.
- Documents: Sales Invoice (goods) and Official Receipt (services) — distinct.
How it works
Register as a taxpayer with the BIR and obtain a Taxpayer Identification Number (TIN) plus a Certificate of Registration (BIR Form 2303). The Form 2303 lists the tax types you are liable for (VAT, percentage tax, withholding) and is the precondition for any invoicing — without it the BIR EIS API will not accept submissions tied to your TIN.
Apply for permission to use a Computerized Accounting System (CAS) or Computerized Books of Accounts (CBA) under RMC 5-2021 / RMO 29-2002 by filing the application with the BIR Revenue District Office (RDO). For pure invoice issuance you file a Permit to Use (PTU) for the CAS module that generates Sales Invoices and Official Receipts in the EIS JSON schema.
Connect your accounting software to the BIR EIS endpoints using the schema published on eis.bir.gov.ph. Each transaction is serialized as a JSON document containing seller TIN, buyer TIN (if VAT-registered), document type (SI for Sales Invoice, OR for Official Receipt), line items, VAT 12% breakdown and a digital signature. The BIR returns an acknowledgement reference number that must be stored alongside the document.
Distinguish Sales Invoice (SI) for sales of goods and Official Receipt (OR) for sales of services — this is a structural rule under Section 237 NIRC and the EIS schema. Mixing them invalidates the input VAT for the buyer. CREATE MORE Act (RA 12066) is harmonising the two documents into a single Invoice for VAT purposes, with implementing rules being rolled out through 2025-2026.
Archive the JSON payload, BIR acknowledgement and any printed buyer copy for at least 10 years under Section 235 NIRC. Retention covers the original transmitted file, the BIR reference number and the audit trail of any cancellation or replacement — the BIR can examine records up to ten years back for fraud cases under Section 222.
Legal framework
- National Internal Revenue Code of 1997 (Tax Code, RA 8424).
- Tax Reform for Acceleration and Inclusion Act (TRAIN, RA 10963) — Sections 237 and 237-A.
- Revenue Regulations No. 8-2022 (BIR Electronic Invoicing System).
- Ease of Paying Taxes Act and CREATE MORE Act (RA 12066, November 2024).
Frequently asked questions
Is BIR EIS mandatory for all taxpayers today?
Not yet for everyone. The 2022 pilot under RR 8-2022 covered the top 100 large taxpayers, exporters and e-commerce sellers — they have been transmitting JSON to BIR EIS since 1 July 2022. The CREATE MORE Act (RA 12066) and follow-up BIR issuances are extending coverage to all VAT-registered taxpayers in phases through 2025-2027. Non-VAT taxpayers (percentage tax) remain on paper or CAS-printed receipts for now.
What is the difference between a Sales Invoice and an Official Receipt?
Under Section 237 of the NIRC, a Sales Invoice (SI) documents the sale of goods or properties — issued at the point of transfer of ownership. An Official Receipt (OR) documents the sale of services or lease of properties — issued upon receipt of payment. Issuing the wrong type voids the buyer's input VAT claim. The CREATE MORE Act introduces a single 'Invoice' concept for VAT, but until full implementation the SI/OR distinction still applies.
How is the TIN structured in the Philippines?
The Taxpayer Identification Number is 9 digits for individuals and corporations, optionally extended to 12 digits with a 3-digit branch code (e.g. 123-456-789-000 for head office, 123-456-789-001 for the first branch). It is issued by the BIR upon registration and must appear on every invoice, official receipt and tax return. Individuals receive a TIN through BIR Form 1901/1902/1904; corporations through BIR Form 1903 after SEC registration.
How long do I need to keep BIR EIS records?
Ten years under Section 235 of the NIRC, as amended. The first five years require the original hard or electronic copies and the last five years allow electronic-only storage with a sworn statement. For EIS submissions this means the JSON payload, the BIR acknowledgement reference and any underlying source documents. The BIR can assess additional tax up to ten years back in fraud cases (Section 222).
Does the Philippines participate in Peppol?
Not officially as a Peppol Authority member. The Philippines BIR EIS uses a centralized clearance model (JSON to BIR) similar to Italy SDI or South Korea NTS — not the decentralized 4-corner Peppol model. Singapore (since 2019), Japan (2021) and Malaysia (2024) are Peppol Authorities in ASEAN. Exporters supplying EU buyers may need to also emit EN 16931 UBL XML alongside EIS for the upcoming EU ViDA mandate (2030).