Revenue Regulations No. 8-2022 dated June 22, 222 are regulations to provide policies and guidelines for the implementation of Section 237 and 237-A of the NIRC, as amended by R. A. No. 10963 or the "TRAIN" Law and to prescribe requirements on the issuance of electronic receipts/invoices (hereby known as e-Receipts/e-Invoices) in lieu of the manual receipts or sales/commercial invoices and on the electronic reporting of these sales data to the Bureau.
It is stated in these regulations that the following taxpayers are mandated to issue electronic receipts or sales/commercial invoices under Sec. 237 of the NIRC of 1997, as amended, to wit:
1. Taxpayers engaged in the export of goods and services;
2. Taxpayers engaged in electronic commerce (e-commerce); and
3. Taxpayers under the Large Taxpayers Service (LTS).
In relation with, the taxpayers mentioned above are required under Section 237-A of the NIRC of 1997, except for the taxpayers engaged in e-commerce, to electronically report or transmit their sales to the BIR through the use of their Sales Data Transmission System.
However, taxpayers who are not covered or required by the mandate may issued electronic receipts or sales/commercial invoices in lieu of manual receipts/invoices.
To read the full text and other topics related of these regulations, please refer RR No. 8-2022 through www.bir.gov.ph
