Issuance of e-Receipts/e-Invoices to their customers/buyers, instead of manual receipts/invoices.Following the guidelines from the TRAIN law, the RR requests that taxpayers required to issue electronic receipts adhere to the following: The BIR created the EIS to store and process the data required to be transmitted by covered taxpayers using the Sales Data Transmission System. Guidelines for Electronic Invoicing/receipting System (EIS) Nevertheless, taxpayers not covered by the mandate may also opt to issue electronic receipts or sales/commercial invoices instead of manual receipts/invoices. Section 237-A of the NIRC requires these taxpayers, except those engaged in e-commerce, to electronically report or transmit their sales data to the Bureau using their Sales Data Transmission System. Taxpayers under the Large Taxpayers Services (LTS).Taxpayers engaged in electronic commerce (e-commerce).Taxpayers engaged in the export of goods and services.237 of the NIRC of 1997, as amended, to wit: The RR then listed down which taxpayers are mandated to issue electronic receipts or sales/commercial invoices under Sec. ![]() Taxpayers that are required to issue electronic receipts/invoices These sections described the requirements needed for issuing electronic receipts/invoices (now known as e-Receipts/e-Invoices) in place of the manual receipts or sales/commercial invoices and on the electronic reporting of these sales data to the Bureau. The RR follows sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, which help implement Sections 237 and 237-A of the NIRC, which was then amended by the TRAIN law. The Bureau of Internal Revenue (BIR) announces new policies and guidelines regarding the issuance of the Electronic Invoicing/Receipting System (EIS) and the taxpayers it affects through the release of Revenue Regulation (RR) 8-2022.
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