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BIR SLSP: your Summary List of Sales and Purchases, and how Odoo builds it
The Summary List of Sales and Purchases (SLSP) is the quarterly list VAT-registered businesses send the BIR of what they sold and bought, customer by customer and supplier by supplier. The BIR uses it to cross-check your VAT return against everyone else's. Here is what the SLSP needs, where it usually goes wrong, and how Odoo exports it.
Prepared by the TechNext Philippines Odoo and finance team, Taguig City.
By TechNext · · Updated · 5 min readBIR compliance
Key takeaways
- The SLSP is required of persons liable for VAT under RR 1-2012, and it supports your quarterly 2550Q.
- It has three lists: sales and purchases, each totalled per customer or supplier with their TINs, and importations, listed per import entry.
- Most SLSP problems come from bad TINs, name mismatches, wrong file formats and totals that do not agree with the 2550Q.
- Odoo's Philippine localisation builds the SLS and SLP from posted entries and exports DAT files for the BIR's RELIEF module.
The SLSP is how the BIR matches one company's sales to another company's purchases. When your supplier reports a sale to you and you report the same purchase, the numbers agree. When they do not, the gap stands out. That is why a tidy SLSP matters, and why building it by hand from spreadsheets is risky. This guide explains the list and how Odoo produces it.
What the SLSP is and who files it
RR 1-2012 amended the VAT regulations (Section 4.114-3 of RR 16-2005) to require a Summary List of Sales and a Summary List of Purchases from all persons liable for VAT, such as manufacturers, wholesalers and service providers. The amended text sets no turnover threshold. A few guides still quote the older peso thresholds; check with your accountant if you rely on one.
The lists feed the BIR's RELIEF system, whose processing rules are set out in RMO 4-2003, as part of its third-party information programme. A missing buyer TIN does not affect the seller, but it can be a ground for auditing the buyer. Files are prepared in the BIR's format and validated before submission.
What goes in it
| List | One row per | Typical columns |
|---|---|---|
| Summary List of Sales (SLS) | Customer | Registered name and TIN, exempt sales, zero-rated sales, taxable sales net of VAT, output VAT |
| Summary List of Purchases (SLP) | Supplier | Name, address, TIN with branch code, exempt and zero-rated purchases, services, capital goods and other goods net of VAT, input VAT |
| Summary List of Importations | Import entry | The imports behind your input VAT on importations |
When it is due
RMO 4-2003 ties the SLSP to the VAT return, due on or before the 25th day of the month following the quarter. Since VAT moved to quarterly filing in 2023, the SLSP follows the 2550Q deadline. That 25th-day date is for non-eFPS filers: published 2026 tax calendars give eFPS filers a later e-submission date, the 30th day of the month after the quarter (30 January 2026 for the December 2025 quarter and 30 April 2026 for the March 2026 quarter). Check the BIR tax calendar for your group each quarter. The older rules describe diskettes and CDs; today the files are usually sent electronically. Check your RDO's current submission channel, and keep the BIR's acknowledgement as your proof of submission.
Where SLSP files go wrong
- Missing or invalid TINs, including placeholder TINs for walk-in customers or new suppliers.
- Names that do not match BIR records, for example "Inc." against "Incorporated".
- Branch codes cut off when a spreadsheet turns a TIN into a number and drops the leading zeros.
- Totals that do not agree with the 2550Q, usually because the list and the return were prepared from different sources.
- Wrong file formats. Unreadable or wrongly formatted files are treated as defective under RMO 4-2003.
- Partial amendments. For alphalists, the BIR rejects files that contain only the changed rows (RMC 5-2014). Send a complete corrected SLSP for the quarter, and ask your RDO how it wants amendments made.
Most of these problems start on the customer and supplier records, long before quarter-end.
How Odoo builds the SLSP
According to Odoo's Philippine localisation documentation:
- The report sits under Accounting > Reporting > Summary Lists of Sales and Purchases, with a Summary List of Sales (per customer, with output VAT) and a Summary List of Purchases (per supplier, with input VAT).
- Importations are left out of the SLP by default, and you include them with the Including Importations option.
- The Export SLSP option produces a DAT file compatible with the RELIEF module. Odoo exports per month, so you export each month of the quarter.
- The exempt, zero-rated and taxable split comes from the default 12%, zero-rated and exempt VAT taxes. Odoo advises duplicating an existing tax when you need a new one, so the report mapping is kept.
The partner data matters as much as the report. On the company, Odoo needs the TIN in the NNN-NNN-NNN-NNNNN format, with the branch code taken from the last digits, and the RDO code. Since RMC 36-2026, tax returns carry a five-digit branch code. On each contact, the TIN goes in the Tax ID field, and individuals need their first, middle and last names.
A cleaner SLSP every quarter
- Require a TIN on every new customer and supplier you invoice or pay as VAT-registered.
- Copy names exactly from the partner's COR or invoice.
- Post imports with their own tax, so they land in the importations list.
- Export each month and run the files through the BIR's validation module before you send them.
- Check the SLS and SLP totals against your 2550Q report for the same quarter.
You don't need to hire your own team. A TechNext adviser checks your customer and supplier data first, then our team in Taguig City sets up Odoo so the SLSP comes out of the same entries as your VAT return, for you to validate and submit. See how we set up Odoo for BIR requirements.
Rules change. This article reflects RR 1-2012, RMO 4-2003 and BIR guidance available on 21 October 2026, and Odoo's 20.0 documentation. The BIR's RELIEF module is the final check on your files. It is not tax advice: confirm with your accountant or the BIR before you act.
Sources
- RR 1-2012 (SLSP requirement) and RMO 4-2003 (RELIEF)
- Grant Thornton: quarterly VAT and optional monthly returns
- RMC 36-2026 : eBIRForms 7.9.6.0 and five-digit branch codes in tax returns (digest by DivinaLaw)
- Forvis Mazars: January 2026 and April 2026 tax calendars (SLSP dates for eFPS and non-eFPS filers)
- Odoo 20 documentation: Philippines fiscal localisation
Common questions
Who must submit the SLSP?
Persons liable for VAT, under RR 1-2012. The amended rules list manufacturers, wholesalers and service providers among others, and set no turnover threshold.
When is the SLSP due?
It follows the quarterly VAT return. RMO 4-2003 ties it to the VAT return due date, now the 25th day after the quarter closes. Published 2026 tax calendars give eFPS filers until the 30th day of the month after the quarter to e-submit it.
Can Odoo export the SLSP for RELIEF?
Yes. The Philippine localisation exports the SLSP as a DAT file compatible with the BIR's RELIEF module, one month at a time.
What if a customer has no TIN?
Collect the customer's TIN when you can and keep the customer record complete: missing and placeholder TINs are among the most common reasons for SLSP problems. If you cannot get one, ask your accountant or RDO how to report that sale in the SLSP.
About TechNext. TechNext Pte. Ltd. is a trusted expert adviser for ERP and compliance: an Odoo Ready Partner headquartered in Singapore, with its main development and consulting hub in Taguig City, Metro Manila and an AI engineering hub in Ho Chi Minh City. Our own experts implement Odoo end to end (discovery, configuration, data migration, training and support), set up with the Philippine (BIR) and Singapore (GST) localisations, for clients in 25+ countries. We are not affiliated with, accredited by or acting for the BIR or any government agency, and we do not file or register on your behalf. About us · Get a quotation
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