Why a data file?
A PDF is for people. BIR's systems need the same invoice as data they can read without guessing. That is why RMC 98-2026 requires the e-invoice to be made in a structured format whose data can be sent to BIR (IV.4), with the content of Section 113 and RR 7-2024 (IV.6). You never type this file: your e-invoicing system makes it.
What it looks like
{
"CompInvoiceId": "INV-2026-0413",1
"IssueDtm": "20261009",
"EisUniqueId": "20261009A1B2C3D4E5F6G7H8",2
"DocType": "01",3
"CorrYN": "N",4
"SellerInfo": {5
"Tin": "123456789", "BranchCd": "00000",
"RegNm": "Kape ni Lola Cafe"
},
"BuyerInfo": { "Tin": "987654321", "BranchCd": "00000" },
"ItemList": [6
{ "Nm": "Ensaymada", "Qty": 4, "UnitCost": 111.6075,
"SalesAmt": 446.43, "NetSales": 446.43 }
],
"VATAmt": 53.57,7
"NetAmtPay": 500.00,
"PtuNum": "…"8
}- 1Your own invoice number.
- 2The 24-character unique ID: date, EIS certification ID, control number.
- 3The kind of document (invoice, credit or debit note…), from BIR’s code list.
- 4
Yon a correction, which also names the corrected document’s ID. - 5Your TIN in 9 digits without dashes, and the 5-digit branch code.
- 61 to 1,000 lines, each with quantity, price, discounts and net sales.
- 7VAT and the amount payable, in pesos.
- 8Your PTU or Acknowledgement Certificate number.
The main fields
| Field | What it holds |
|---|---|
| CompInvoiceId | Your invoice number |
| IssueDtm | Date issued, YYYYMMDD |
| EisUniqueId | 24-character unique ID |
| DocType / TransClass | Kind of document and of transaction, from BIR’s code lists |
| CorrYN · CorrectionCd · PrevUniqueId | For corrections: yes/no, the reason, and the ID of the corrected e-invoice |
| SellerInfo | TIN, branch code, registered and business name, address |
| BuyerInfo | Buyer’s TIN, branch code, name and address |
| ItemList | The lines: name, quantity, unit price, sales amount, discounts, net sales |
| VATAmt · NetAmtPay | VAT and the amount payable |
| PtuNum | PTU or Acknowledgement Certificate number |
The unique ID
The EisUniqueId has 24 characters: the date (8), your EIS certification ID (8) and a control number (8). It is unique for
every e-invoice, so it is how a credit note points back to the invoice it corrects. Sending the same ID twice is refused.
Signed and sent, when BIR calls for it
- 01 JSON Made when the e-invoice is issued.
- 02 Digitally signed With your business’s key from the EIS portal.
- 03 Encrypted For the session with BIR.
- 04 Sent to BIR BIR answers with a receipt, or an error to fix. Only with a PTT
The official field list, code lists and API guide are on BIR's EIS certification portal for registered taxpayers; they are the reference if anything here differs.
How PrimerLedger helps
PrimerLedger writes the JSON the moment an e-invoice or credit note is issued and never changes it afterwards. You can download a month or a year as one ZIP for your accountant. Signing and sending are built in and switched on once your business has its Permit to Transmit. See BIR e-invoicing with PrimerLedger.
Official sources
- RMC No. 98-2026 The e-invoicing guidelines: who is covered, what makes a valid e-invoice, no editing after issue (credit notes instead), outages, the PTI, the EIS Certificate within six months, and the PTT only when BIR directs.
- BIR Electronic Invoicing System (EIS) page BIR's own page on the EIS, with its announcements. The certification portal (eis-cert.bir.gov.ph) opens after registration.
All in one place: official BIR documents on e-invoicing. Guidance in plain words, not tax advice: your accountant or RDO confirms it for your business.