EIS vs CAS vs POS accreditation vs PTU: which one does your store need?
Last reviewed · 7 min read · Checked against the BIR issuances listed under Sources
The short answer
They are different approvals. POS accreditation is for the software supplier. A Permit to Use (PTU) lets a store use a specific accredited cash register or POS machine. A CAS Acknowledgement Certificate covers a computerized accounting system. A Permit to Issue lets a covered taxpayer issue e-invoices, and EIS Certification tests that system. Most small non-VAT stores need registered manual invoices, plus a PTU if they use a POS as their invoice.
This is general information, not tax advice. Rules change and your case may differ, so check with your RDO or a CPA before you act on it.
"Accredited", "PTU", "CAS", "EIS". Sellers and vendors use these words loosely, and they are not the same thing. Some are approvals for the software supplier. Others are for your store. One is a test of your system. Here is each one in plain terms, and which one a small store actually needs.
The approvals side by side
| Approval | Who gets it | What it's for | Rule |
|---|---|---|---|
| CRM/POS accreditation (Certificate of Accreditation) | The supplier or developer of the cash register or POS | Says the BIR has checked the software or machine. The accreditation number and date print on every invoice it produces. | RMO 24-2023 |
| Permit to Use (PTU) | Your store, one for each machine | Lets you use a specific accredited cash register or POS to issue invoices. The machine gets a Machine Identification Number (MIN). | RR 11-2004, RMO 24-2023 |
| CAS Acknowledgement Certificate (AC) | Your business | Registers a computerized accounting system or computerized books. It replaced the PTU for these systems. | RMC 5-2021, RMO 9-2021 |
| Authority to Print (ATP) | Your business, through an accredited printer | Authorizes printed manual invoice booklets. | RR 8-2022 lists it among the valid authorities |
| Permit to Issue (PTI) Electronic Invoice | Taxpayers who must, or choose to, e-invoice | Lets you issue electronic invoices. It is separate from a PTU or AC. | RMC 98-2026 |
| EIS Certification | The taxpayer, for its own system | An online test that your e-invoicing system can extract, process and send sales data the way the BIR requires. Due within six months of the PTI. | RMC 98-2026, RR 8-2022 |
| Permit to Transmit (PTT) | The taxpayer | Lets you send sales data to the BIR's EIS. Needed only once the Commissioner directs electronic sales reporting. | RMC 98-2026 |
POS accreditation is the supplier's, not yours
Under RMO 24-2023, the supplier or developer applies to have its cash register, POS or subscription e-invoicing software accredited. That includes a store that built its own POS. The steps:
- Enroll in the BIR's online eAccReg system with a notarized sworn declaration.
- File the application and documents.
- Do a system demo for the BIR's technical working group. It is scheduled within three working days of complete documents.
The Certificate of Accreditation is issued within 20 working days after the documents and demo are complete. RMO 24-2023 says accreditation is free.
A "version upgrade" counts as a major change and needs re-accreditation. So a supplier's approval covers a specific version.
Accreditation alone doesn't let you use the POS. You still need a PTU for each machine. See how to register a POS with the BIR.
CAS is a different route
A Computerized Accounting System (CAS) is a full accounting system: from the sale, through the invoice, to the financial reports. Since RMC 5-2021, a CAS gets an Acknowledgement Certificate instead of a PTU, within three working days, with no system demo beforehand. The BIR checks compliance after registration.
Registration can be done online through ORUS. RMO 9-2021 keeps the two registrations apart: a POS that feeds a CAS still needs its own accreditation and PTU.
Where EIS fits
EIS is about electronic invoices. A covered taxpayer needs three things, in order:
- A PTI from its RDO before it issues any e-invoice.
- EIS Certification of its system within six months.
- Later, a PTT when the BIR switches on sales reporting.
RR 8-2022 says the taxpayer applies for EIS Certification and the PTT "regardless of the role of or arrangement with the software provider". So a vendor can't hold your EIS approval for you. The BIR says separate rules for e-invoicing service providers are coming.
See who must e-invoice, and when.
Which one does a small store need?
| Your setup | What you need |
|---|---|
| Sari-sari store or small café, manual invoices | Registered manual invoice booklets, printed under an ATP. No PTU and no EIS if you're micro and don't have to e-invoice. |
| You want the POS printout to be your invoice | A POS that is BIR-accredited, plus a PTU for each machine. |
| You run a full computerized accounting system | A CAS Acknowledgement Certificate. |
| You sell online and aren't micro, or you're a large taxpayer, or you use a CAS or invoicing software | Probably a PTI and EIS Certification by 31 December 2026. Confirm with your RDO or CPA. |
A POS app that isn't accredited, or that you haven't registered, can still track sales, stock and reports. Its printout just isn't your invoice. Keep issuing your registered invoices alongside it.
How to check a vendor's claim
- Ask for the accreditation number and date, and which software version they cover. They must print on the invoice.
- Ask whether you'll get a PTU or a CAS Acknowledgement Certificate, and what number will print on your invoices.
- "EIS-ready" isn't a BIR approval. EIS Certification belongs to the taxpayer's system, and the PTI is issued to the taxpayer.
Where Kassly stands
Kassly is not BIR-accredited. Symflo's application under RMO 24-2023 is in progress. Kassly has no EIS Certification and sends nothing to the BIR. Its EIS transmission code is in development and switched off. Today, Kassly is a record-keeping POS alongside your registered invoices. See what Kassly prints for BIR.
Frequently asked questions
What is the difference between POS accreditation and a PTU?
Accreditation is for the software supplier: the BIR checks the POS software under RMO 24-2023 and issues a Certificate of Accreditation. A Permit to Use (PTU) is for your store: it lets you use a specific accredited machine to issue invoices, and each machine gets its own PTU and Machine Identification Number.
Is a CAS the same as a POS?
No. A CAS is a full computerized accounting system, from the sale to the financial reports, and gets an Acknowledgement Certificate under RMC 5-2021 and RMO 9-2021. A POS is a sales machine or software that needs accreditation and a PTU under RMO 24-2023. A POS that feeds a CAS is still registered separately.
Can my POS vendor get EIS approval for me?
No. RR 8-2022 says the taxpayer applies for EIS Certification and the Permit to Transmit regardless of the arrangement with the software provider, and RMC 98-2026 issues the Permit to Issue to the taxpayer. A vendor can build or run the system; the approvals are yours.
Does a sari-sari store need a PTU?
Only if it wants a cash register or POS printout to be its invoice. A store issuing registered manual invoice booklets, printed under an Authority to Print, doesn't need a PTU.
Sources
- BIR RMO No. 24-2023 (26 June 2023). Accreditation of cash registers, POS and similar sales machines and software through eAccReg: the demo, 20-working-day issuance, required features, X and Z reading definitions, the grand total and reset counter. https://bir-cdn.bir.gov.ph/local/pdf/RMO%20No.%2024-2023.pdf. Checked .
- BIR RR No. 11-2004. Rules on the accreditation, registration and use of cash registers and POS: displaying the PTU, notice before moving or changing a machine, the cash register sales book. https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/39308. Checked .
- BIR RMC No. 5-2021. Computerized systems get an Acknowledgement Certificate instead of a PTU, within three working days and without a system demo. https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%205-2021%20(1).pdf. Checked .
- BIR RMO No. 9-2021 (digest). Procedures for registering a CAS or computerized books; a POS linked to a CAS is registered separately. https://bir-cdn.bir.gov.ph/local/pdf/RMO%20No.%209-2021_Digest.pdf. Checked .
- BIR RMC No. 98-2026 (22 September 2026). Covered taxpayers, except micro, must issue electronic invoices on or before 31 December 2026; defines an e-invoice, the Permit to Issue, EIS Certification within six months, and makes sales reporting and the Permit to Transmit wait for separate rules. https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2098-2026%20redacted.pdf. Checked .
- BIR RR No. 8-2022 (June 2022). Set up the EIS: EIS Certification, Permit to Transmit, JSON sales data sent in real time or near real time and within three calendar days. https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%208-2022.pdf. Checked .
- BIR Citizen's Charter, 2026 edition. Service steps, times and fees: eAccReg enrollment, the CRM/POS Permit to Use (filed by the supplier's account, 2 days, no fee), PTU cancellation, CAS registration and books registration. https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf. Checked .