Revenue Regulation No. 8-2022, published on June 30, 2022, mandates the registration of computerized accounting systems, the issuance of electronic receipts and invoices, and the transmission of sales information to the BIR system for all taxpayers involved in exporting goods and services, e-commerce, and large taxpayers.

https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/2022%20Posts/RR%20No.%208-2022.pdf