Who has to send bills to CBMS, and how Purja does it

Who has to report

The requirement does not come from simply using accounting software. The IRD identifies the taxpayers and classes of business that must use electronic billing and CBMS. Notices and thresholds can change, so a shop should confirm its current position with its tax office rather than rely on an old number copied from a website.

What is sent

CBMS receives the bill header and totals required by the department: seller PAN, buyer PAN where applicable, invoice number, date, total sale, taxable sale and tax amount. It does not receive your product catalogue or the private notes in your books.

Purja sends the report from the issued document. The shop does not type the same figures a second time, and the browser does not construct a separate tax record.

Real time, and when the internet is down

When CBMS is configured, Purja queues the invoice or credit note as part of issue and sends it to the department. A successful response is recorded. If the department or connection is unavailable, the bill remains in an outbox and can be retried without issuing it again.

Corrections

An issued invoice is never edited to make the report look right. A credit note records the correction and is sent through the return endpoint. That leaves the original bill, the correction and the audit trail intact.

The IRD publishes its CBMS connection instructions. Your tax office is the source for whether your shop must report.