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POINT OF SALE

SYSTEM/MACHINE
What is a Point of Sale?

• It is a point where a retail transaction is completed.


• It is the point at which a customer makes a payment to the
merchant in exchange for goods or services.
BIR Accreditation

• Developers, distributors, dealers, supplier-vendors, pseudo-


suppliers who intend to sell, distribute, use sales machines or
receipting software shall secure accreditation from the BIR before
selling, distributing or using the machines.
Tape Receipts
• All tape receipts issued and the date printed on the tape receipts shall show the information required under Section 5 of RR 10-2015, as amended,
namely:
• Taxpayer’s Registered Name
• Taxpayer’s Business name/style. If any
• A statement that the TP is VAT or NON-VAT registered followed by the TP TIN number and 4-digit code. Ex. VAT Registered TIN 123-456-789-0000
• Machine Identification Number
• Serial number of POS machine
• Detailed business address where such Official Receipts shall be used or located
• Serial Number of the OR/SI/CI
• A space for the Name, Address and TIN of the buyer
• Description of the items/goods or nature of service
• Quantity
• Unit cost
• Total cost
• VAT amount
• If the VAT taxpayer in mixed transactions, the amounts involved shall be broken down to: VATable sales, Vat amount, Zero rated Sales, and VAT Exempt Sales
• For NON-VAT OR/SI/CI, such as delivery receipts, order slips, purchase orders, provisional receipts, acknowledgement receipts, collection receipts, credit/debit memo, job
orders and other similar documents that form part of the accounting records of the taxpayer and/or issued to the customers, in addition to the above-enumerated
applicable information, the phrase, “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX
• Taxpayers whose transactions are not subject to VAT or Percentage Tax shall issue NON-VAT principal receipts/invoices indicating prominently at the face of such
receipts/invoices the word ‘EXEMPT’
Tape receipts

• In addition, the BIR issued RMC No. 64-2015 to reiterate the information requirements that must be
shown in the receipts/invoices/other commercial invoices generated from CRM/POS/software, as
follows:

• Only sales made to VAT-registered persons amounting to at least P1,000 are required to have the: (a)
name; (b) address; (c) taxpayer identification number (TIN); and (4) business style of the
buyer/customer indicated in the VAT receipts/invoices. Hence, receipts/invoices issued from CRM/POS
machines issued to non-VAT buyers as well as on sales of less than P1,000 to VAT-registered buyers are
still not required to indicate the information about the buyer/customer.
• If the CRM/POS machine is not capable of showing such details about the buyer, a manually pre-printed
receipt/invoice with approved authority to print (ATP) must be issued to the buyer/customer based on
the existing regulations of the Bureau.
• Receipts/Invoices generated from CRM/POS machines/software are mandated to show the said
requisites for the valid claim of input tax credits by the VAT-registered buyer.
Paper used as tape receipts

• Since most of the POS/CRMs use thermal paper, which means the
information printed on them may disappear after days or months.
Taxpayers engaged in business, however, are required to maintain
their books of accounts and other documents supporting their
reported levels of income and expenses for a period of 10 years.
To address this, the BIR issued Revenue Regulations (RR) No. 10-
2015 that mandates the use of non-thermal paper for all POS,
CRMs and other invoice/receipt generating machine. Accordingly,
all new business registrants are barred from using thermal paper.
EACCREG

• All applicants are required to enroll at the BIR's Electronic


Accreditation and Registration (eAccReg) system for purposes of
the application. The applicants must submit to the Revenue
District Office (RDO), Large Taxpayers Assistance Division (LTAD),
Excise Large Taxpayers Regulatory Division (ELTRD) or LTD (Large
Taxpayers Division) having jurisdiction over their place of business
a duly signed Sworn Declaration ("Annex A" of the Circular) and the
complete set of documentary requirements in RR No. 11-2004 to
support their application. 
Accreditation

• The BIR Certificate of Accreditation (COA) is valid for 5 years from


the date of issuance thereof. Within 60 days from expiration of the
COA, an application for renewal must be filed.
Permit to use Point-of-Sale System
Permit to Use

•  All PTUs issued prior to the expiration of the suppliers’


accreditation are valid for a period of five years from its date of
issuance.(Revenue Memorandum Order No. 15-2018)
• “Permit to Use Sales Machines” shall not undergo any major
repairs, upgrade, change, modification, and update or removed
from its specified location, without prior written notice and
approval by the concerned Large Taxpayers Service
office/Revenue District Office where the machine is registered.
RMC No. 36-2015

• To ensure that all POS/CRMs in use by business establishments are


properly registered, the BIR issued RMC No. 36-2015.
• This RMC requires all concerned taxpayers to submit an Inventory
List, as of June 30, 2015, of all CRMs, POS, Special Purpose
Machines (SPMs) and/or any other machine generating sales
invoices/receipts. Failure to comply will not only result in
penalties provided under the Tax Code, but also revocation of the
PTU, immediate post evaluation of CRM/POS/SPM and inclusion in
the priority audit of the BIR.
Responsibilities

• The supplier/provider and taxpayer-user shall submit a consolidated Z-Reading, e-Journal, back-end
reports and other reports, such as but not limited to, Void/Cancelled/Return/ Refund and SC/PWD
Reports, whichever is applicable, from all machines subject to withdrawal from use due to repair,
upgrade, and modification, for reference, record purposes and data matching with eSales Report which
shall be attached as a separate Annex, if applicable.
• In order to authorize the simultaneous registration of the new accredited software or upgrade of software
to be installed in the same machine with application for cancellation of the old software, the taxpayer
shall secure approval from the concerned LTS-Office/ Division/LTDO/RDO to add a distinct prefix/suffix to
the serial number of the sales machine to allow registration of the new software consisting of serial
number of machine followed by prefix/suffix e.g., 123456A.

• Once the application for cancellation of the old software is approved, it is mandatory that the required
sales data extraction as provided herein shall be accomplished before setting the machine reading to
“zero” and cancellation of PTU in the eAccReg by the concerned office.
What is Esales?

• eSales is a real time reporting online of actual sales transactions


recorded by the POS machine or other sales machines and/or
software.
• The process of reporting the gross monthly sales of taxpayers
engaged in business using Cash Register Machine (CRM), Point of
Sale (POS) System and Other Sales Machines (OSM) or any other
similar devices through different channels.
ESales

• The system has two sub-modules that taxpayers can use. The
online encoding and the File Upload. Online encoding is
recommended if only a few sales report are submitted while
Upload File is used when submitting sales report for numerous
machines.

• This system is accessible via the eSales icon of the BIR website at
http://www.bir.gov.ph.
Deadline