The Bureau of Internal Revenue's Electronic Invoicing System (EIS) requires large taxpayers and exporters to transmit sales data electronically, moving the country from receipt-based to system-based tax reporting.
Initial scope covers the BIR's Large Taxpayer Service base and designated exporters.
In-scope taxpayers transmit sales/invoice data to BIR's EIS platform, generally within a defined window of transaction.
The BIR has signalled intent to widen coverage over time, following the regional shift to system-based reporting.
EIS operates on a reporting model: the invoice is issued to the customer through the taxpayer's own system, and transaction data is separately transmitted to BIR's platform rather than cleared before issuance.
Non-compliant large taxpayers risk penalties tied to failure to transmit required sales data; confirm current thresholds and taxpayer scope against the latest BIR issuances.