Apply Senior Citizen and PWD Discounts

Last updated: 2026-07-09 Summary:

• Pick a discount category on the invoice: Senior Citizen (20%), PWD (20%), the 5% special discount, or a non-regulatory discount.
• Senior Citizen and PWD discounts require the beneficiary’s TIN and ID number; the 5% and non-regulatory discounts do not.
• Apply a category to the whole invoice or to individual lines — a line’s own category wins over the invoice-level one.

Choose the discount category

On the invoice (or credit memo), set the discount category to match the entitlement:

Category	Rate	Basis
Senior Citizen	20%	RA 9994 — VAT-exempt on the discounted base
PWD	20%	RA 10754 — same math as Senior Citizen
5% special discount	5%	Basic/prime commodities — no VAT reclassification
Non-regulatory	tenant-defined	A plain contra-revenue discount, no regulatory effect

The exact accounting and VAT treatment differs by category — see SC/PWD discount accounting for the full math and filing impact. This page covers the mechanics of entering one.

Capture the beneficiary details (SC/PWD only)

For Senior Citizen and PWD discounts, eKapital requires:

• Beneficiary TIN — format XXX-XXX-XXX-XXX (a 3–5 digit branch suffix is accepted).
• Beneficiary ID number — the SC or PWD ID.

These build the RMC 5-2021 audit trail printed on the document. The 5% special and non-regulatory categories do not require beneficiary fields, and eKapital won’t ask for them.

Apply per line or to the whole invoice

• Whole invoice — set one discount category on the invoice header; it applies to the eligible lines.
• Per line — set a category on an individual line for a mixed cart (e.g. one senior-eligible line alongside standard-rated lines). A line’s category overrides the invoice-level category for that line.

Per-line SC/PWD lines carry their own beneficiary TIN and ID.

Where people get tripped up

• Missing beneficiary details. SC and PWD saves are blocked until the TIN and ID are present and the TIN matches the expected format.
• Wrong category for a mixed cart. Only the SC/PWD line should carry the SC/PWD category — put it on the line, not the whole invoice, so standard-rated items keep normal VAT.
• Expecting the 5% discount to be VAT-exempt. It isn’t — only SC/PWD reclassify the discounted base to VAT-exempt. See the accounting page.

See also

• SC/PWD discount accounting
• Create an invoice
• Tax handling
• Issue a credit memo