Overview of CAS/EIS in the Philippines

In the Philippines, the government is accelerating digitalization in the accounting and taxation sectors. In recent years, the BIR has updated policies and regulations regarding accounting system registration and electronic invoicing.

In particular, the announcement on June 30, 2022 (RR No. 8-2022) clarified the scope of entities required to register their Computerized Accounting Systems (CAS) and established guidelines for issuing electronic receipts and invoices (e-Receipts/e-Invoices) through the Electronic Invoicing/Receipting System (EIS).

As of March 2025, it is possible to begin preparations for CAS registration for accounting software; however, regarding EIS, the BIR’s system has not yet been fully established. Pilot testing is still being conducted with 100 taxpayers, so we are currently awaiting further information on EIS.

This section provides an overview of the Computerized Accounting System (CAS) and the Electronic Invoicing/Receipting System (EIS).

Background of the Electronic Invoicing/Receipting System (EIS)

Under Section 237 of the TRAIN Law, which took effect on January 1, 2018, it was stipulated that once the BIR establishes a system capable of storing and processing the required data within five years, electronic receipts and invoices are to be issued through the Electronic Invoicing/Receipting System (EIS).

Subsequently, although specific procedures and deadlines have still not been provided, more detailed guidelines were announced in RR No. 8-2022.

Taxpayers Required to Register CAS and Issue e-Receipts/e-Invoices under EIS

1. Taxpayers engaged in the export of goods or services
2. Taxpayers engaged in electronic commerce (e-commerce)
3. Large taxpayers

Requirements for Taxpayers Subject to CAS and EIS Compliance

1. Issue electronic receipts and invoices
2. Register the CAS, and/or register Cash Register Machines (CRM) or POS systems, and the Sales Data Transmission System to enable the issuance of electronic receipts and invoices
3. Submit sales data subject to electronic receipt/invoice issuance to the BIR’s EIS using the Sales Data Transmission System (Note: taxpayers engaged in e-commerce are exempt from this requirement)

Policies and Guidelines

1. Build the Sales Data Transmission System based on the API (Application Programming Interface) guidelines.
2. Pre-register the relevant sales data before submitting it to the EIS.
3. The constructed Sales Data Transmission System must be certified by the BIR through the EIS. Apply for EIS CERT and obtain approval.
4. Apply for a Permit to Transmit (PTT) to send sales data to the EIS.
5. Regardless of the role of the software provider, applications for EIS CERT and PTT are allowed.
6. Report sales data for transactions promptly after the PTT is issued.
7. Sales data must be transmitted in real-time, within three days from the transaction date.
8. Sales data transmitted to the EIS must be encrypted and in JSON (JavaScript Object Notation) file format.
9. Only certified taxpayers are allowed to access the EIS.
10. Penalties will be imposed for missing or delayed submission of sales data.
11. Taxpayers not required to issue electronic receipts/invoices may continue using manually issued receipts/invoices or those issued via CAS/POS. They may also issue electronic receipts/invoices in accordance with the relevant regulations.
12. Taxpayers using EIS are exempt from submitting the SLS (Summary List of Sales). However, submission of SLP (Summary List of Purchases) and SLI (Summary List of Importations) is still required.

Overview of the Computerized Accounting System (CAS)

In the Philippines, the prevailing practice is still to prepare handwritten books and submit them to the BIR.
However, by registering loose-leaf books, it is possible to aggregate accounting software data into a BIR-compliant printed format for submission. Furthermore, by registering a Computerized Accounting System (CAS), taxpayers can submit their accounting data electronically, enabling a paperless process.

For accounting software that has not previously been certified by the BIR, registering it as a CAS involves substantial effort due to system requirement verification, evaluation, and possible modifications by the BIR. Therefore, taxpayers typically use accounting software that has already been certified by the BIR and is CAS-compliant. In this context, CAS registration generally refers to the process by which a taxpayer obtains approval to use the certified accounting software.

Until recently, CAS registration procedures were slow to progress. However, through issuances such as RMC No. 5-2021 dated January 8, 2021, the registration process has been simplified and accelerated. As of March 2025, with the support of software providers and accounting firms, taxpayers can complete CAS registration smoothly.

List of accounting software compatible with CAS

As of March 2025, the major accounting software approved by the BIR are as follows. (If there are others, please let us know.)

・SAP S/4 HANA（https://www.sap.com/sea/index.html）
・Oracle Netsuite（https://www.oracle.com/ph/）
・Glasiaous（https://www.glasiaous.com/）
・mcflame（https://www.mcframe.com/partner/n-pax.html）
・QNE（https://www.qne.com.ph/）
・Smartbooks（https://smartbooks.com.ph/）
・Multibook（https://www.multibook.jp/case/case_category/country/philippines/）

If you are considering switching from your current accounting software, it is advisable to request explanations or demos from the above software providers or their agents, confirm that they support CAS, and then proceed with the implementation.

As mentioned above, alongside recent digitalization guidelines, multiple regulations and policies have been issued; however, many aspects remain unclear, requiring Japanese companies to respond in a flexible and adaptive manner.

Our company provides advisory services focused on various registration procedures, accounting, and taxation, as well as bookkeeping and tax filing support. Please feel free to contact us.