What Is a BIR DAT File? Format, Uses, and Why the BIR Requires It

A BIR DAT file is a delimiter-separated text file the Bureau of Internal Revenue (BIR) requires for electronic bulk tax submissions — Quarterly Alphalist of Payees (QAP), Summary Alphalist of Withholding Tax (SAWT), RELIEF Summary List of Sales and Purchases (SLSP), and annual alphalists. Excel alone is not accepted: the file that reaches the BIR must match the Alphalist layout and pass the official Validation Module before eSubmission to esubmission@bir.gov.ph.

This guide defines the format, lists the filings that use it, explains why a spreadsheet is rejected, and walks through a short fictional QAP-style example.

What does a BIR DAT file actually contain? #

A BIR DAT file is plain text with fields separated by a fixed delimiter, one logical record per line, in the column order the Alphalist Data Entry and Validation Module expects for that filing type. It is not a Word document, PDF, or Excel workbook — those formats cannot be ingested by the BIR’s electronic alphalist pipeline under Revenue Regulations (RR) No. 1-2014, as clarified by Revenue Memorandum Circular (RMC) No. 5-2014.

Typical fields across withholding and sales/purchase listings include:

• Taxpayer Identification Number (TIN) and branch code where required
• Registered name (or last name / first name for individuals)
• Alphanumeric Tax Code (ATC) for withholding filings
• Income or taxable amount and tax withheld or VAT amount
• Return period in the exact format the layout specifies (often MM/YYYY)

The same conceptual idea applies whether the file is QAP, SAWT, RELIEF SLSP, or an annual alphalist — only the record layout and required columns change.

Which BIR filings require a DAT file? #

Several high-volume BIR information filings must be submitted as validated DAT files rather than as free-form attachments. The electronic alphalist framework in RR No. 1-2014 and RMC No. 5-2014 covers how those files are prepared, validated, and sent — including submission through eFPS attachment or email to the BIR’s eSubmission address.

For conversion workflows by filing type, see How to Convert Excel to BIR DAT File for QAP and the related RELIEF and SAWT guides linked from those posts.

Why is Excel rejected — and what does “validated” mean? #

The BIR rejects a raw Excel workbook because eSubmission expects a DAT file that has already cleared the Alphalist Data Entry and Validation Module with zero errors. Spreadsheets are excellent for building and reviewing source data, but they are not the submission format: dates, TINs, and amounts can shift when Excel auto-formats cells, and the BIR’s module checks a fixed text layout, not worksheet cells.

In practice the pipeline is:

1. Prepare clean source data (often in Excel)
2. Generate a DAT file in the correct Alphalist layout for that filing
3. Run the DAT through the BIR’s Alphalist Data Entry and Validation Module (bir.gov.ph Downloadables)
4. Only after a zero-error report, submit via eFPS or email to esubmission@bir.gov.ph

How to run that check end-to-end is covered in How to Validate a BIR DAT File Before eSubmission. A first conversion walkthrough is in Your First Excel to DAT Conversion.

Worked example: three fictional QAP-style rows #

A QAP-style DAT conceptually carries one payee row per withholding line for the quarter — TIN, name, ATC, income, and tax withheld — even though the finished file is delimiter-separated text rather than a spreadsheet table. The figures below are fictional and labeled as such; they illustrate structure only.

Assume a withholding agent’s Q2 2026 Expanded Withholding Tax (EWT) remittance needs three payees on the QAP attached to BIR Form 1601-EQ:

In the finished DAT file, each of those rows becomes one delimited record (plus header/control records the layout requires). If any TIN is short a digit, any ATC is wrong for the income type, or any withheld amount fails to match the remittance schedule, the Validation Module flags the file — and the email to esubmission@bir.gov.ph should not go out until those errors are fixed and the DAT is regenerated.

Frequently asked questions #

What is a BIR DAT file? #

A BIR DAT file is a delimiter-separated text file that carries structured tax data — payee TINs, ATCs, amounts, and related fields — in the exact layout the Bureau of Internal Revenue expects for electronic bulk submissions such as QAP, SAWT, RELIEF SLSP, and annual alphalists.

Why won’t the BIR accept my Excel file instead of a DAT file? #

The BIR’s eSubmission and eFPS attachment workflows require a validated DAT file produced to the Alphalist layout, not a raw spreadsheet. Excel is useful for preparing the source data, but the file that reaches esubmission@bir.gov.ph must be the delimiter-separated DAT the Validation Module has already cleared.

Which BIR filings use a DAT file? #

Common DAT filings include the Quarterly Alphalist of Payees (QAP) attached to BIR Form 1601-EQ or 1601-FQ, the Summary Alphalist of Withholding Tax (SAWT) supporting credits claimed with BIR Form 2307, the RELIEF Summary List of Sales and Purchases (SLSP) with BIR Form 2550Q, and annual alphalist attachments to BIR Form 1604-E and related returns.

Do I have to validate a DAT file before sending it to the BIR? #

Yes. Under the electronic alphalist rules in Revenue Regulations No. 1-2014, as clarified by Revenue Memorandum Circular No. 5-2014, the DAT file must pass the BIR’s Alphalist Data Entry and Validation Module with zero errors before it is emailed to esubmission@bir.gov.ph or attached through eFPS.

Can I convert an Excel workbook into a BIR DAT file? #

Yes. Many filers prepare QAP, SAWT, or RELIEF data in Excel, then use a converter that maps columns to the Alphalist layout and generates a DAT file ready for the BIR Validation Module — see guides on first Excel conversion and Excel-to-DAT for QAP for the step-by-step workflow.

Summary #

A BIR DAT file is the delimiter-separated, machine-readable format the BIR requires for QAP, SAWT, RELIEF SLSP, and annual alphalist eSubmissions under RR No. 1-2014 and RMC No. 5-2014. Excel is for preparing data; the Alphalist Data Entry and Validation Module is for proving the DAT is clean before it goes to esubmission@bir.gov.ph. For the hands-on conversion path, start with Your First Excel to DAT Conversion, then the filing-specific guides such as Excel to BIR DAT File for QAP and DAT File Validation.