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Philippines the Electronic Invoicing/Receipting System

With the announcement of the BIR, digitalization of invoices covers both B2B and B2C transactions. Implementation started in July 2022 with 100 Large Companies and expected to expand in 2023-2024. The Philippines electronic invoicing system is an example of a real time invoice reporting model such as Spain SII. Generated invoices must be in JSON format and digitally signed before sending it to the tax authority.

The Philippines became one of the countries that started to implement the electronic invoice generation and transmitting process of the Asia Pacific region. The name e-Invoice was first mentioned in the Tax Reform for Acceleration and Inclusion (TRAIN) Act, besides the process is planned and  managed by the Bureau of Internal Revenue (BIR). Main purposes are  saving time and money with the digitization process; also it is planned to prevent tax evasion and reduce the VAT gap.

B2C (business to customer) transactions are included in the scope of the regulation along with B2B(business to business) transactions.Target taxpayers are exporters, taxpayers who are in Large taxpayers Service (LTS) and taxpayers who are engaged with e-Commerce.

The process first started as a pilot process for 100 large companies selected in July 2022. The process is expected to clarify and expand, both technically and legally, in 2023- 2024.

The created invoice must be in JSON format. While it is expected to be sent to the government portal which is called the EIS platform in JSON format, the  human-readable version of invoice such as PDF  can be sent to the final customer via email. Taxpayers do not have to send the invoice to the government platform  immediately, and they have 3 days to report it to the platform after sending it to the recipient as a PDF. This showed that the Philippine e-invoice system is an example of real time invoice reporting.

Generated invoices can be reported to the platform online via shared APIs or manually. For the invoice to be created electronically, transaction value must be  equal or more than one Hundred Pesos (Ptoo).

Issued invoice must contain these information mentioned below;

  • Document number
  • Date of issue
  • Unique Identification Number: this is linked to the Document Number to facilitate tracking sales transactions.
  • Seller Information
  • Buyer’s information
  • Details of items/nature of service sold
  • Amount of the sale
  • VAT
  • If required, discounts

How can SNI help you?

With the SNI Solution we have developed, the data coming from the user's ERP Independent system is extracted and converted into the format specified in the regulation for Philippines; it is JSON format and digitally signed before sending it to the EIS platform and customer. The created invoices are sent to the portal online via published APIs and to the final customer PDF can be sent via email.