The implementation of e-invoicing in the Philippines has now gone live as planned on 1st July 2022. Initially, the mandate will cover 100 large taxpayers selected by BIR (Bureau of Internal Revenue) including:
- Taxpayers engaged in the export of goods and services.
- Taxpayers engaged in electronic commerce (e-commerce);
To issue/transmit sales data, taxpayers must develop a Sales Data Transmission System and obtain certification from BIR. A Permit to Transmit (PTT) must also be applied by the taxpayer before the ElS can receive sales data.
BIR expects to gradually roll out the mandate to all taxpayers in 2023. In the meantime, taxpayers who are not covered by the mandate yet may opt to use electronic receipts or sales/commercial invoices in lieu of manual receipts and invoices.
- Taxpayers under the Large Taxpayers Service (LTS).