RR No. 8-2022: Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS)

Summary

RR No. 8-2022 prescribes the policies and guidelines for implementing Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the Electronic Invoicing/Receipting System (EIS).

Key points

1. Mandated taxpayers. Taxpayers engaged in export of goods and services, e-commerce, and those under the Large Taxpayers Service must issue e-Receipts or e-Invoices. All of them except e-commerce taxpayers must also transmit sales data electronically through a Sales Data Transmission System.
2. What covered taxpayers must do. They issue e-Receipts or e-Invoices instead of manual ones, register their CAS or CRM/POS systems and certify their Sales Data Transmission System, and transmit sales data to the EIS.
3. Certification and permit. The Sales Data Transmission System follows the Standard API Guidelines, and taxpayers enroll before transmitting. They apply for an EIS CERT and a Permit to Transmit (PTT), regardless of arrangements with the software provider.
4. Transmission rules. Sales data is sent in encrypted JSON format in real time or near real time, within three (3) calendar days from the transaction. Scanned copies of the e-Receipts or e-Invoices are not required, and penalties apply for delayed, late or no transmission.
5. Taxpayers not mandated. They may keep using manual receipts or CAS/POS-generated ones, or opt in to the EIS. Taxpayers using the EIS need not submit the Summary List of Sales, but must still submit the Summary List of Purchases and Importations.
6. Receipt and invoice rules. A registered receipt or invoice is issued for each sale or service of One Hundred Pesos (P100) or more, serially numbered, and authorized by an ATP, PTU, Acknowledgment Certificate or ATG. Section 113(B) requirements still apply, and only receipts from registered CAS or accredited CRM/POS count as valid.

Who is affected

• Taxpayers engaged in export of goods and services
• Taxpayers engaged in e-commerce
• Taxpayers under the Large Taxpayers Service

Deadlines and effectivity

• Sales data transmitted within three (3) calendar days from the transaction

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.