The Bureau of Internal Revenue’s Electronic Invoicing System (EIS) moves covered taxpayers from issuing paper receipts to transmitting sales data electronically. It is a reporting model: you still issue the invoice yourself, and the BIR receives the data after.
Republic Act No. 10963 adds Section 237-A to the Tax Code, requiring electronic invoicing for large taxpayers, exporters and e-commerce businesses.
The BIR pilots the Electronic Invoicing System with a selected group of large taxpayers.
The EOPT Act (RA 11976) makes the invoice the primary sales document, replacing the official receipt, and reinforces the move to electronic invoicing.
The BIR continues to issue regulations extending EIS to more covered taxpayers. The deadline for your taxpayer category is set by the latest issuance.
Coverage and deadlines are set by BIR revenue regulations and have been extended before. Confirm the current deadline for your taxpayer category against the latest BIR issuances.
The invoice goes to the customer from your own system. The BIR does not approve it first.
Invoice data is transmitted electronically to the EIS within the window the BIR prescribes.
The system that issues invoices is registered with the BIR and tested for EIS before it goes into production.
Taxpayers are identified by Taxpayer Identification Number plus branch code, for head office and each branch.
Since the EOPT Act, the invoice is the primary document for both goods and services — which changes templates as well as data.
Credit and debit memos need a clean reference to the invoice they adjust.