Skip to main content
country

Philippines Invoice Template (BIR Invoice Reference Layout)

A free reference layout that names the details the Bureau of Internal Revenue (BIR) requires on an invoice under Revenue Regulations 7-2024, which implements the Ease of Paying Taxes Act. Since 27 April 2024 the invoice, not the official receipt, is the primary evidence for sales of both goods and services, and it must show the seller's registered name, a "VAT Reg TIN" or "Non-VAT Reg TIN" statement with branch code, the registered address, the word "Invoice", the buyer's details for business sales, and for VAT-registered sellers the VAT as a separate amount. Read this first: a BIR-registered business cannot simply print its own invoices. Manual invoices are printed by an accredited printer under an Authority to Print (ATP) with an approved serial range, and computer-generated invoices come from a cash register, POS or accounting system registered with the BIR. A file from this page, or a PDF from InvoiceQuickly, has neither. Use it to check what your printer or system must include, or as the layout for an invoice from a business outside the Philippines to a Philippine client. It downloads as an HTML file you can edit in a browser and print or save as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Registered name as on the BIR Certificate of Registration (trade name optional)
  • "VAT Reg TIN" or "Non-VAT Reg TIN" with the 5-digit branch code
  • Buyer's registered name and TIN (sales to businesses)
  • Breakdown: VATable sales, VAT amount, zero-rated sales and VAT-exempt sales
  • Creditable withholding tax as a separate line, if applicable
  • ATP number and date, and approved serial range (manual invoices)
  • PTU number or Acknowledgement Certificate Control Number (system-generated invoices)

How to fill in this Philippines Invoice (BIR Invoice Fields)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

BIR rules govern what the invoice shows, not when it is paid, so agree terms in your contract and print them, for example "Payment by bank transfer within 30 days of the invoice date". Under the Ease of Paying Taxes Act the invoice is issued for the sale itself, and an official receipt is now only an optional supplementary document showing proof of payment. A supplementary document must carry the statement "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX". If your business client withholds creditable withholding tax from the payment, show that amount as a separate line on the invoice.

Tax Information

Value-added tax in the Philippines is 12%. Registration for VAT is required when gross sales or receipts exceed ₱3,000,000 a year; non-VAT businesses generally pay a 3% percentage tax on gross sales or receipts instead. A VAT-registered seller must issue an invoice for every sale regardless of amount, showing the VAT as a separate item and, for mixed transactions, the VATable, zero-rated and VAT-exempt sales separately. Other sellers must issue one for sales of ₱500 or more. For VAT-registered buyers, the buyer's name, address and TIN must appear when the sale is ₱1,000 or more. Revenue Regulations 6-2026, dated 25 August 2026, adds that any creditable withholding tax must be shown as a separate item. InvoiceQuickly applies one tax percentage per invoice, copies saved tax IDs to new invoice PDFs, has no VATable, zero-rated or exempt breakdown, does not offer pesos (PHP) in its editor and is not a BIR-registered invoicing system.

Industry context (2026)

The Ease of Paying Taxes Act (Republic Act 11976) and RR 7-2024 replaced the official receipt with the invoice as the primary sales document from 27 April 2024, and RR 11-2024 let businesses use converted manual receipts until fully consumed while requiring cash registers, POS and accounting systems to be reconfigured by 31 December 2024. On electronic invoicing, RR 11-2025 (February 2025) under the CREATE MORE Act names e-commerce taxpayers, large taxpayers and software users as the first group, and RR 26-2025 (October 2025) set their compliance deadline at 31 December 2026, which the Commissioner may extend. RR 6-2026 (August 2026) adds creditable withholding tax as a separate invoice item. Sources: BIR regulations on bir-cdn.bir.gov.ph (RR 7-2024, RR 11-2024, RR 11-2025, RR 26-2025, RR 6-2026) and archived bir.gov.ph tax pages. Accessed 27 October 2026.

Worked example

Bayanihan Digital Inc., a VAT-registered agency in Makati (an illustrative example), builds a website for a VAT-registered client for ₱100,000 plus VAT. It issues invoice number 0458 from a booklet printed by an accredited printer under its ATP. The invoice shows its registered name, "VAT Reg TIN 123-456-789-00000", its registered address, the client's registered name, address and TIN (required because the sale is ₱1,000 or more to a VAT-registered buyer), VATable sales of ₱100,000.00, VAT of ₱12,000.00 and a total of ₱112,000.00. If the client withholds creditable withholding tax, that amount appears as a separate line. When the client pays, the agency may also issue an official receipt as a supplementary document. This layout shows what the printed booklet must contain; neither it nor an InvoiceQuickly PDF can replace the ATP-printed invoice.

Common mistakes to avoid

Issuing an official receipt as the sales document

Since 27 April 2024 the invoice is the primary document for goods and services. An unconverted official receipt does not support the buyer's input tax claim.

Printing invoices without an ATP or registered system

Self-printed or generic PDF invoices lack the ATP or PTU details the BIR requires. Use an accredited printer or a BIR-registered system.

Leaving out the buyer's TIN on business sales

For sales of ₱1,000 or more to a VAT-registered buyer, the buyer's registered name, address and TIN must appear, or the buyer may not be able to claim input VAT.

Showing only a VAT-inclusive total

A VAT-registered seller must show the VAT as a separate amount, and break mixed sales into VATable, zero-rated and exempt.

Assuming a scanned invoice is an e-invoice

The BIR says a photo or scan of a paper invoice is not an electronic invoice. Covered taxpayers need a system that meets the e-invoicing rules by 31 December 2026.

Invoicing Tips

  • 1Stop issuing unconverted official receipts as your sales document. Since 27 April 2024 a manual official receipt without a stamped "Invoice" is only a supplementary document and cannot support the buyer's input tax claim.
  • 2Converting leftover official receipts? Strike through "Official Receipt" and stamp "Invoice". RR 11-2024 lets converted manual receipts be used until they are fully consumed.
  • 3Ordering printed invoices? Apply for the Authority to Print first; the BIR issues it free of charge, and the accredited printer prints the ATP number, date and approved serial range at the bottom of each invoice.
  • 4Large taxpayer, e-commerce seller or user of accounting software? Revenue Regulations 26-2025 gives you until 31 December 2026 to comply with electronic invoicing. Micro taxpayers are exempt.
  • 5Keep invoices and other accounting records for five years from the day after the deadline for filing the related return.

Related Resources

Frequently Asked Questions

Is the official receipt still required in the Philippines?

No. Under the Ease of Paying Taxes Act and RR 7-2024, the invoice is the primary evidence for sales of both goods and services from 27 April 2024. A seller may still issue an official receipt as a supplementary document showing proof of payment, but it does not support the buyer's input tax claim.

What must a BIR invoice include?

RR 7-2024 lists the seller's registered name, a VAT Reg TIN or Non-VAT Reg TIN statement with branch code, the registered address, the word "Invoice", the date, a serial number, the buyer's name, address and TIN for business sales, the quantity, unit cost and description, the total, and for VAT-registered sellers the VAT as a separate amount with VATable, zero-rated and exempt sales broken down. Printed invoices also carry the ATP details, and system invoices the PTU or Acknowledgement Certificate number.

Can I make my own invoice in the Philippines?

Not from a word processor or a generic PDF tool if you are registered with the BIR. Manual invoices must be printed by an accredited printer under an Authority to Print, and computer-generated invoices must come from a cash register, POS or accounting system registered with the BIR. This layout and InvoiceQuickly PDFs are neither.

Is e-invoicing mandatory in the Philippines?

For some taxpayers. Under RR 11-2025, e-commerce taxpayers, taxpayers under the Large Taxpayers Service and users of accounting or invoicing software must issue electronic invoices, and RR 26-2025 gives them until 31 December 2026 to comply. Micro taxpayers are exempt, and other groups join once the BIR establishes the system. A photo or scan of a paper invoice is not an electronic invoice.

What is the VAT rate and threshold in the Philippines?

VAT is 12%, and registration is required when annual gross sales or receipts exceed ₱3,000,000. On VATable sales of ₱100,000 the VAT is ₱12,000 and the invoice total is ₱112,000.

Can InvoiceQuickly create a BIR invoice?

No. InvoiceQuickly creates English-language PDF invoices with one tax rate. It has no ATP or PTU, copies saved tax IDs to new invoice PDFs, cannot show the VATable, zero-rated and exempt breakdown, does not offer pesos in its editor and does not report to the BIR. It suits a business outside the Philippines that invoices a Philippine client.