Set up once
- 01 Check you are covered Or decide to join voluntarily. 5 minutes
- 02 Choose your software Your PTI will name it. Before applying
- 03 Enter your BIR details Registered name, TIN with branch code, address, VAT type. Once
- 04 Apply for your PTI At your RDO. Up to 20 working days
For every sale
- 01 Create Buyer, items, quantities, prices. VAT is worked out for you.
- 02 Check Buyer details, amounts, VAT treatment. This is the last moment to change anything.
- 03 Issue The e-invoice gets its number and is locked, with its data in BIR’s format.
- 04 Deliver E-mail, a private link or a QR code. A printed copy if the buyer wants paper.
After issuing
| What happened | What you do |
|---|---|
| Goods returned, refund, discount after the sale | Issue a credit note against the invoice |
| An item was missed | Issue a new invoice that names the first one |
| Wrong buyer or wrong items | Credit the whole invoice, then issue a correct one |
| The system was down when you sold | Replace the manual invoice with an e-invoice that names it |
What really changes
Before
- Typed in a template, any time
- Corrected by editing or tearing up
- Handed over on paper
- Kept as files somewhere
With e-invoicing
- Issued from a registered system, in sequence
- Corrected with credit notes, the original stays
- Delivered digitally: e-mail, link, QR
- Data kept in BIR’s format, ready to send
How PrimerLedger helps
In PrimerLedger the four steps are one screen: pick the customer, add the items, preview, issue. The e-invoice is locked, its data saved in BIR's format, and the buyer gets an e-mail with the PDF, a private link and a QR code. Online sellers do the same for a whole month of orders at once. 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.
- RR No. 7-2024 (digest) The invoicing rules under the Ease of Paying Taxes Act: "Invoice" replaces the official receipt, what every invoice must show (TIN line with branch code, VAT breakdown, buyer details), and the CAS footer.
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.