Permit to Issue

3 quick questions. Pick an answer to see why.

1. Kuting Kitchen has its Acknowledgement Certificate. Can it start issuing e-invoices?

Yes, the AC covers e-invoices Not yet: it needs a Permit to Issue e-invoice from its RDO first Yes, once it has sent one test invoice to BIR

RMC 98-2026 says the PTI is separate from the AC. The AC lets you use the system; the PTI is the authority to issue e-invoices, and you need it before the first one.

2. Which of these is a valid e-invoice?

An invoice made in Google Sheets and emailed as a PDF An invoice printed from a system that can't send invoices electronically An invoice from a registered system, emailed to the buyer, whose data can be sent to BIR

All three conditions must hold: a registered system producing structured data, sent to the buyer electronically, with data that can be extracted and sent to BIR. Office apps never count.

3. Kuting Kitchen later moves to different invoicing software. What happens to its PTI?

Nothing: the PTI belongs to the company It needs a new or amended PTI It only needs to tell the marketplace

The PTI names the approved software. Any change in the system or platform, including moving to another one, needs a new or amended PTI.

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