Fiscal Data Operator for BIR e-Invoicing (EIS)

Every receipt and invoice, validated, signed and on record with BIR.

Traxion One checks each fiscal document the moment it's issued, signs it to your business, stores it where it can't be altered, and forwards it to BIR EIS. Your sales keep moving even when the internet doesn't.

SAMPLE STORE INC.
TIN 000-000-000-00000
Pasig City, Metro Manila
Iced coffee 2 x 145.00290.00
Ensaymada 3 x 65.00195.00
Bottled water 1 x 35.0035.00
VATable sales464.29
VAT 12%55.71
TOTALPHP 520.00
Fiscal ID FD-0011173
Z-report 21
Scan to verify with BIR
● Fiscal status: accepted
< 50 msAPI response for online fiscalization
< 500 msQR verification for consumers
99.9%+Target platform availability
72 hoursOffline selling with protected fiscal memory
Who we are

A local operator on a platform already proven at national scale.

Traxion

Philippine-incorporated systems integrator and EIS operator.

  • We own operations locally: onboarding, support, compliance monitoring and field engineering.
  • One point of accountability for BIR from contract signing through the full lifecycle.
  • Accredited dealer network and prime contractor for the programme.

The platform

An established fiscal data and e-invoicing platform, delivered through the SmartOne product framework.

  • Running at national scale in several countries across Central Asia, Africa and Europe.
  • Built on a hardened security and PKI architecture certified for government deployments.
AzerbaijanUzbekistanKenyaGhanaEU countries
What the platform does

Four jobs, done on every single document.

Receipts, invoices, refunds and Z-reports all go through the same path. Nothing reaches BIR that hasn't been checked, signed and sealed first.

01

Validation

The Fiscal Compliance and Validation Engine checks identity, schema, tax math, sequence and signature before anything is accepted.

02

Certification

Each document is cryptographically signed under X.509 PKI, bound to the merchant's verified identity.

03

Controlled storage

Records live in append-only storage with hash-chain integrity checks. Once written, they can't be quietly changed.

04

Continuous monitoring

Anomalies, sequence breaks and replay attempts are flagged to the tax authority as they happen, not months later.

How it connects

Your systems on one side. BIR EIS on the other.

MerchantsWhere documents are issued
  • ERP and POS systems
  • Mobile and web
  • API channels
Traxion One FDO platformOperated by Traxion in the Philippines
  • Validation
  • Signing
  • Storage
  • Monitoring
BIR EISRegulator and system of record
  • Revenue District Offices
  • State systems, such as DOF
  • Domain integration
BIR's specification is the authority. The integration layer handles all communication with BIR EIS and adapts to it: protocols, schema and operational cadence. We fit into EIS. We don't ask EIS to fit around us.
Issuance channels

Online, offline or on a phone. Same rules, same record.

Pick the channel that matches how your business actually runs. Every route ends with a validated, signed document in BIR EIS.

Online ECR / POS

Real-time fiscalization for connected stores

  • The default for merchants with stable connectivity.
  • Every transaction is signed by the device certificate at the point of sale.
  • Sent to the platform in real time over mutual TLS.
  • Checked for identity, schema, tax math, sequence and signature.
  • Confirmation goes back to the register and the receipt prints with a QR code anyone can verify.
  • Validated data is forwarded to BIR EIS.
API response < 50 msQR verification < 500 msAvailability 99.9%+
ECR / POS signs the sale
Platform accepts
Validation engine
Document store + hash chain
Forwarded to BIR EIS
Receipt with QR to the customer

Offline-capable ECR

Keep selling through outages, without losing the audit trail

  • The register keeps issuing fiscal documents when the connection drops.
  • Documents are held in write-once (WORM) fiscal memory on the device, so they can't be edited locally.
  • Default offline window of up to 72 hours, configurable to BIR rules.
  • On reconnection, the device signs the batch and submits it. The platform checks the device certificate against the live revocation registry first.
  • Every batch is reconciled against the Z-report at shift close. If 72 hours pass without a connection, the device locks until it reconnects.

Offline limits (window length, documents per session, monthly cap per device) are set jointly with BIR during onboarding.

Online
Connection lost
Up to 72h offline in WORM memory
Reconnection
Batch signed and submitted
Revocation check + validation
Forwarded to BIR EIS

E-invoicing platform

The full invoice lifecycle, built to BIR's schema

  • Create, sign, fiscalize, deliver, track and submit to EIS in one place.
  • Issue from the Merchant Portal, through ERP or API integration, or from the mobile app.
  • Each invoice is signed by an invoice certificate tied to your e-invoicing workplace.
  • Fields mapped to BIR e-invoice requirements: TIN, RDO, ATP/PTU references, tax base components and withholding tax.
  • Delivered by email, print or QR code, so recipients and auditors can verify it themselves.
Draft
Issued
Paid
Cancelled
Credited / Refunded
Overdue
EIS for smartphones

No cash register? Your phone is enough.

Built for small and mobile sellers

Micro-businesses and mobile traders under BIR e-invoicing scope can issue compliant documents without buying a separate register, where BIR rules allow.

All document flow on the device

Cryptographic operations run through a secure certificate store or an electronic token on the phone.

Remote registration

Register with the tax authority without visiting an office.

Automated tax payments

Tax amounts calculated as you sell, ready when it's time to pay.

Linked to your bank

Connect the merchant account to online banking and accept payments from individuals and companies.

Security and trust

If a document is fake or altered, the system knows.

A hierarchical X.509 PKI with two trust branches. Certificate authority keys are generated inside the HSM and never leave it. If one end certificate is compromised, the damage stays with that one device, workplace or vendor.

Root CA

Top of the trust chain

HSM-resident key

Vendor certificates

Issued by the Root CA per certified ECR/POS manufacturer and model

Merchant Sub-CA

One per merchant

HSM-resident key

Invoice certificate

For e-invoicing, per merchant or API workplace

Device certificate

One per ECR or POS terminal

Delivered as PKCS#12

Real-time revocation

Revocations propagate in under a second inside the security perimeter and are reconciled against published CRLs on schedule.

Four independent hash chains

SHA-256 chains anchored by HSM-signed integrity seals. Tampering with any one of them shows up on its own, which gives auditors clean forensic boundaries.

Fiscal operationsIndividual sale and refund documents
Shift closureZ-report closure records
Shift totalsPayments, taxes and document totals per Z-report
InvoicesIssued B2B and B2C invoices

Platform architecture

Horizontally scalable microservices behind one secure perimeter. Inside it: the HSM and security storage, the fiscal data and integration layer, an operational SQL database and a separate document store. The Merchant Management System issues keys and certificates. Merchants, consumers and tax offices each reach the platform through their own secured channel.

mTLS 1.2 / 1.3 Anti-replay timestamp + payload-bound message ID Two-tier access public verification, certificate-bound issuance
Retention and integrity

Kept for as long as the law requires. Untouchable the whole time.

PostgreSQL

Operational layer

Indexes, statuses, merchant and device registration, document metadata, dashboards and VAT support.

MongoDB

Document layer

The primary fiscal documents in JSON: receipts, invoices, Z-reports and offline packages. Append-only at the collection level. The database engine itself rejects updates and deletes.

Scheduled integrity checks. Background jobs re-read stored records, recompute hashes and compare them to the chain. Any mismatch, missing record or sequence break raises a compliance event. Manual checks can be run for any period, merchant, device, Z-report or document type.

Retention without integrity is just custody. Every retained record is cryptographically protected.

Hash before writeThe SHA-256 hash is computed over the exact bytes written to storage. What was hashed is exactly what was stored.
Append-only at the database levelA separate runtime user with database-level permissions. Updates and deletes are refused by the engine, not just by the app.
Four independent chainsFiscal operations, shift closures, shift totals and invoices are chained separately.
HSM-signed anchorsPeriodic anchors and daily seals signed by the HSM over the accumulated chain state.
Backup and recovery

Designed to degrade gracefully, never to fall over.

MetricReference range
Monthly availability99.9% or better
API SLA tiers99.9% / 99.95% / 99.99%
Recovery time (RTO)1 to 4 hours
Recovery point (RPO)0 to 15 minutes
P1 incident response15 minutes to 4 hours
Final values are agreed in the operations contract.
If this happensMerchant seesData
Store internet down (up to 72h)Offline mode, sales continueWORM memory, syncs on reconnect
Short platform outage (< 30 min)Stays online with retryNo data loss
Long platform outage (30 min to 24h)Switches to offline modeHeld locally for sync
Full data center failureNothing, it's transparentReplicated to DR site
Regional disasterNothing, it's transparentGeo-distributed backup
Tested before go-live: normal and peak load, 72h offline sync, QR verification, VAT batch, database failover, HSM performance and API gateway stress.
Anti-fraud controls

Validation is necessary. It isn't enough.

A dedicated control layer guards against abuse at the transaction level, across six areas.

1Replay protection

  • Timestamp window, unique message ID and server-side nonce cache
  • Same ID with a changed payload is rejected
  • Duplicates caught across both storage layers
WRONG_PAYLOAD_FOR_MSGID

2Offline abuse limits

  • Maximum 72h continuous offline, then the device locks
  • Document cap per session, set at device registration
  • Z-report reconciliation on reconnect
  • Optional monthly offline cap per device

3Refunds and corrections

  • Must reference the original fiscal document number
  • Refund can't exceed the original total
  • Must come from the same issuing device
  • A full refund is the only reversal, no separate cancellation slip

4Access and scope

  • Credentials bound to legal entity, branch, device and role
  • Out-of-scope requests rejected and logged
  • Registered location compared to reported GPS
  • Privilege escalation attempts recorded in the audit stream

5Shift state machine

  • Shift open and close order enforced at validation
  • No fiscal documents outside an open shift, where regulation requires
  • Anything after the Z-report for that shift is rejected
SHIFT_IS_CLOSED

6Risk signals

  • Surfaces replays, offline breaches, refund overruns and illegal transitions
  • Reconciliation reports per shift, device and period
  • Feeds BIR's risk-based audit selection
Machine-readable error codes Per-request audit trail Security events streamed to SIEM Anti-fraud signals on tax authority dashboards
Merchant Portal and Tax Engine

See your tax position as you sell, not at the deadline.

Issue B2B and B2C invoices, accept payments, and track every document from one dashboard. No cash register needed for online issuance.

VAT, pre-filled

The Tax Engine adds up output VAT from your sales and input VAT from your purchases as documents flow through. At period end it prepares a VAT declaration for you to review. Where BIR rules permit, the approved return goes straight to BIR through the configured channel.

The same logic flags things worth a second look: Z-reports that don't match their documents, unusual input VAT patterns, or a spike in refunds.

Merchant onboarding

From registration to go-live in eight steps.

Our field team handles the technical setup. You focus on running the business.

Register with BIR: RDO assignment, TIN, and ATP/PTU where applicable

Apply through Traxion as your EIS operator

BIR verifies the merchant

Branches, sales points or e-invoicing workplaces registered on the platform

Invoice and device certificates issued

Traxion field team configures your ECR, POS or e-invoicing workplace

Test submission to the BIR EIS sandbox

Production go-live

We advise merchants on how to run the platform day to day.
We maintain and support ECR, POS and e-invoicing infrastructure.
We register new merchants, branches, workplaces and devices.
We coordinate with BIR through every accreditation stage.
Who does what

Clear roles, from regulator to the customer at the counter.

BIRBureau of Internal Revenue

  • Regulator and owner of EIS
  • Defines the e-invoice schema, accreditation rules and retention requirements
  • Receives validated invoice data through a certified integration
  • Approves merchants

TraxionOperator and prime contractor

  • Single point of contact for BIR
  • Runs the platform infrastructure in the Philippines
  • Local merchant onboarding and field support
  • Accredited dealers network

MerchantsIssuers

  • Use the Merchant Portal for issuance, dashboards and VAT pre-fill
  • Issue invoices, receipts, refunds and credit or debit notes
  • Supported under Traxion's service model
  • See only data for their own legal entity

ConsumersInvoice recipients

  • Verify any receipt or invoice by scanning its QR code
  • Receive e-invoices by email, print or other channels
  • Verification shows fiscal acceptance status only, with no personal or financial data exposed
For government

The Philippine tax gaps this is built to close.

Each challenge below is documented in public sources from 2023 onward.

35 to 40%

VAT collection efficiency

The Philippines trails the ASEAN average of 57% and Thailand at 71 to 79%.

Asian Consulting Group analysis citing BIR data, February 2026
How the platform responds

Real-time validation of every receipt and invoice, with independent recalculation of VAT, levies and discounts. Continuous monitoring replaces after-the-fact audits.

28 to 34% of GDP

Informal economy

Around 20.6 million Filipinos remain in informal employment.

FINEX, February 2026; BusinessWorld citing IBON Foundation, February 2026
How the platform responds

Consumer incentives like cashback and receipt lotteries shift enforcement from vendor inspections to customer demand. The smartphone channel removes the cost barrier for micro-merchants entering the formal system.

PHP 25.5 billion

Illicit cigarette trade

Lost in 2023. Illegal products grew from 11.5% of the market in 2020 to 19.8% in 2023, about 11 billion of 55.6 billion sticks.

Philippine Star citing BIR, May 2024; Philippine Star citing Senate hearing data, January 2025
How the platform responds

Stick-level fiscal control by linking the platform with track and trace: pack ID activation at retail, fiscal receipts per stick, and reconciliation of activated packs against registered sales.

PHP 1.41 billion

Ghost receipts and fake invoices

The BIR Commissioner has called the problem alarming after decades of weak detection. In one batch alone, BIR filed complaints against 23 corporations, 56 officers and 17 CPAs.

Ateneo de Manila University citing BIR, August 2024; Philippine Daily Inquirer, August 2025
How the platform responds

Every document is signed by a certificate bound to the merchant. Hash chains stop fabrication and back-dating. Anyone, auditor or counterparty, can check authenticity by QR without needing credentials.

Dec 31, 2026

Rolling out e-invoicing at national scale

The EIS pilot that began in July 2022 was paused in November 2023 over technical issues and restarted in March 2025. The current mandate runs to the end of 2026.

The Invoicing Hub, March 2026; VATCalc, October 2025
How the platform responds

A production-grade platform already running at national scale elsewhere, integrated to adapt to the EIS specification rather than compete with it. Includes a sandbox, contract testing, mock servers and joint UAT before cutover.

A platform doesn't solve these problems on its own. Policy, enforcement and institutional change remain the State's tools. What the platform gives them is a reliable data foundation: every fiscal document validated, certified, protected and monitored.

Adoption model

Turn every shopper into a reason to issue a receipt.

Inspections alone rarely fix tax-base erosion in informal retail. When customers ask for official receipts, staying informal stops making sense for the seller.

VAT cashback

Every receipt carries a QR code. The customer scans it, signs in to a BIR citizen portal and registers the receipt. A share of the VAT paid comes back monthly, with a higher rate for cashless payments, sent to a bank account or e-wallet.

Receipt lottery

Each registered receipt is one entry in a weekly or monthly draw run by BIR with auditable random selection. Small effort for the customer, a real prize at stake.

AzerbaijanVAT cashback to consumers
Uzbekistan1% cashback on electronic payments via QR scan
TaiwanUniform Invoice Lottery since 1951, with a 75% revenue lift in its launch year
PortugalFatura da Sorte on e-Fatura since 2014, with weekly draws

Cashback rates and prize structures are policy choices for the State, to be set together with BIR and the Department of Finance.

What implementation delivers

Results BIR can see from day one.

01

Real-time visibility of e-invoice flow across the country

02

A structured, validated, machine-readable feed into BIR EIS

03

Less dependence on retrospective audits, thanks to transaction-level compliance signals

04

Automatic VAT pre-fill for merchants and cross-check signals for BIR

05

QR verification of every receipt and invoice by consumers and recipients

06

Compliant with the National Internal Revenue Code, BIR e-invoicing regulations and the Data Privacy Act of 2012

Ready to get your business on EIS?

Traxion is the contracting and operational counterparty for the BIR EIS programme. Talk to us about onboarding your business, integrating your POS or ERP, or working with us as a government partner.