SLSP means Summary List of Sales and Purchases. It’s a quarterly list of who you sold to and who you bought from, with the VAT on each. VAT-registered businesses prepare it alongside the quarterly VAT return (2550Q). The BIR uses it to match your records against your customers’ and suppliers’ records. The sales half is called SLS, the purchases half SLP.
Why the BIR asks for it #
Your sale is someone else’s purchase. If you report selling ₱50,000 to a customer, that customer’s SLP should show buying ₱50,000 from you. The BIR’s RELIEF system (short for Reconciliation of Listings for Enforcement) lines these up. When both sides agree, there’s nothing to follow up.
What goes in the SLS and SLP #
SLS (sales): taxable month, the buyer’s registered name and TIN, gross sales, and the split between exempt, zero-rated, and taxable sales, plus output VAT.
SLP (purchases): taxable month, the supplier’s registered name and TIN, gross purchases, the split between exempt, zero-rated, and taxable purchases, the type of purchase (services, capital goods, other goods), and input VAT.
Sample SLS (fictitious data) #
Sample Kainan Restaurant Inc., September 2026. Amounts before VAT.
| Buyer TIN | Buyer name | Exempt | Zero-rated | Taxable | Output VAT (12%) |
|---|---|---|---|---|---|
| 555-555-555-00000 | Halimbawa Events Corp. (catering) | ₱0.00 | ₱0.00 | ₱180,000.00 | ₱21,600.00 |
| 444-444-444-00000 | Sample Office Services Inc. (catering) | ₱0.00 | ₱0.00 | ₱120,000.00 | ₱14,400.00 |
| Total | ₱0.00 | ₱0.00 | ₱300,000.00 | ₱36,000.00 |
Sample SLP (fictitious data) #
| Supplier TIN | Supplier name | Services | Capital goods | Other goods | Input VAT (12%) |
|---|---|---|---|---|---|
| 333-333-333-00000 | Halimbawa Food Supply Inc. | ₱0.00 | ₱0.00 | ₱100,000.00 | ₱12,000.00 |
| 999-999-999-00000 | Halimbawa Leasing Corp. | ₱20,000.00 | ₱0.00 | ₱0.00 | ₱2,400.00 |
| Total | ₱20,000.00 | ₱0.00 | ₱100,000.00 | ₱14,400.00 |
The totals here should agree with the sales and purchases on your 2550Q for the same quarter. If they don’t, look for an invoice recorded in the wrong month or a supplier without a TIN.
Tip lang: Kunin agad ang TIN ng bagong customer o supplier sa unang transaction pa lang. Mas mahirap habulin pag quarter-end na.
When it’s due, and who must submit #
The SLSP goes with the quarterly VAT filing. Rules on deadlines and coverage have changed over the years, and older articles (including an earlier version of this page) quote thresholds and dates that may no longer apply. Please confirm the current deadline and coverage for your filing channel with your RDO or accountant.
How to make and check the DAT file #
The SLSP is submitted as DAT files, plain-text files in the BIR’s format. Before submitting, run them through the BIR’s validation module so errors are caught early. Step-by-step help:
If you keep your books in Oojeema, the SLS and SLP reports update as you record sales and purchases, and you export the DAT file from Reports at the end of the quarter. The SLS and SLP DAT files come from the same books as your 2550Q, so there is nothing to re-encode. See which BIR forms Oojeema prepares.
If you submit late #
A single late or missed SLSP is usually fixable. The BIR’s schedule of compromise penalties, RMO No. 7-2015 Annex A, sets ₱1,000 for each failure to make, file or submit the complete quarterly SLSP (or to supply correct information in it), with a total of no more than ₱25,000 in one calendar year. The 2550Q guidelines cut compromise penalties by 50% for micro and small taxpayers.
Missing it twice is different. The same annex says that failing to submit the complete lists (SLS and SLP, plus the SLI if you import) at least two times in one taxable year, or not submitting them in the prescribed format, is treated as willful neglect tantamount to fraud. That can no longer be settled by paying a compromise penalty. So put the SLSP on your quarterly calendar, and if you’ve missed one, submit as soon as you can and ask your RDO about your case.
This page explains SLSP in plain terms. It isn’t tax advice. The taxpayer or their accountant prepares and submits the lists.
Related: BIR Form 2550Q · 2550M · 2551Q · BIR forms and DAT in Oojeema
