PHILIPPINES-BIR-EIS-V2

BIR Philippines EIS V2 phased 2022-2025+.

Définition

Philippines BIR EIS V2 framework : Sales Invoice (B2B), Official Receipt (B2C), Debit Memo, Credit Memo, Cash Sales Invoice, Charge Sales Invoice. Format XML BIR Philippines customise (RR Revenue Regulation 8-2022). Signature digitale certificate BIR EIS issued par BIR Revenue District Office. Transmission via BIR EIS Portal (gratuit, small) ou EIS API integration ERP (large). VAT 12% standard Philippines depuis 2006. Obligation Top 100 large taxpayers depuis 2023 (Phase 1), extension Top 1000 grandes 2024, all VAT-registered 2025-2026 (Phase 2-3). TIN (Tax Identification Number) obligatoire. Penalties non-issuance PHP 1000-50000 + 25% surcharge tax due.

Origine

Philippines TRAIN Act 2017 prepare digital transformation BIR ; Revenue Regulation RR 8-2022 framework EIS ; pilot 2022 ; rollout Phase 1 2023 Top 100 ; V2 evolution 2024.

Exemple en contexte

Globe Telecom (Philippines Ayala telecom) emet ses Official Receipts B2C abonnes mobile post-paid via BIR EIS V2 : XML Philippines signe BIR certificate, VAT 12%, transmission EIS API, integration core billing.

Termes liés

• Malaysia LHDN — voisin ASEAN.