Frequently Asked Questions
Common questions about BIR e-invoicing and e-receipting requirements.
What is the BIR EIS?
The Electronic Invoicing/Receipting and Sales Reporting System (EIS) is the BIR platform that receives sales data transmitted electronically by covered taxpayers.
Do I need to comply right now?
It depends on your taxpayer classification. The requirement currently applies to Large Taxpayers, exporters, and e-commerce sellers, with a phased expansion to other taxpayer groups expected over time. See the Who Needs to Comply page for details.
What format does the BIR require for transmitted sales data?
The BIR specifies a JSON-based data format for sales data transmission to the EIS. The exact schema and field requirements are detailed in BIR issuances and technical specifications.
Can I use my existing POS or accounting software?
Generally, the system used to issue invoices/receipts and transmit data must be registered or accredited with the BIR. Check with your software provider on their accreditation status, or whether they support exporting data in a format that can be converted to the required schema.
What happens if I don't comply?
Non-compliance with invoicing and sales reporting requirements can result in penalties under the National Internal Revenue Code. Specific penalty amounts and enforcement timelines are set out in BIR regulations.
Where can I find the official rules?
Official requirements are published as Revenue Regulations (RRs) and Revenue Memorandum Circulars (RMCs) by the BIR. See the Resources page for links.