What a compliant invoice must show in Philippines.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the PHP rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in PHP Legal format PDF invoice Model Platform clearance

What the invoice must show

The content Philippines's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title

The words “SALES INVOICE” must appear (a seller registered for the tax)

Tax shown in

PHP

Identify the buyer

From PHP 1,000 the buyer must be named/identified

Fixed statement

“THIS DOCUMENT IS NOT VALID FOR CLAIMING INPUT TAX unless issued by a BIR-registered VAT taxpayer”

How each party is identified

The registration numbers and their formats the Philippines rules expect on the invoice.

Seller

TIN taxpayer identification number with branch code · 000-000-000-00000 · always

Buyer

Buyer TIN buyer TIN (sales of ₱1,000 or more to a VAT-registered buyer) · above the buyer-id threshold

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Standard ratestatute ↗

VAT-registered TIN — VAT shown as a separate item (Sec. 113, NIRC)

Reverse chargestatute ↗

VAT withheld by the payor — final withholding VAT (Sec. 114(C), NIRC)

Exportofficial source · verify ↗

ZERO-RATED SALE — export sale (Sec. 106(A)(2)(a)(1), NIRC)

Zero-ratedofficial source · verify ↗

ZERO-RATED SALE (Sec. 106(A)(2), NIRC)

Exemptofficial source · verify ↗

VAT-EXEMPT SALE (Sec. 109, NIRC)

Out of scopestatute ↗

Not subject to Philippine VAT — sale outside the Philippines

Foreign seller (import)statute ↗

Philippine VAT not charged by the seller — VAT on importation is paid by the importer to the Bureau of Customs (Sec. 107, NIRC)

The client's step: Philippine sellers use BIR-registered invoices (ATP / accredited CAS, serial numbers) and, when covered, report through EIS — the client's step.

RR 7-2024 (EOPT): 'Sales Invoice', statement that the seller is VAT-registered, TIN with branch code, date, quantity, unit cost, description, total inclusive of VAT with VAT as a separate item, 'VAT-EXEMPT SALE' / 'ZERO-RATED SALE'; buyer name/address/TIN for ₱1,000+ to a VAT-registered buyer.

The format, and who sends it

Philippines runs a clearance / registration platform, so issuing the legal document is a step the seller's own system takes.

Legal format(s)

PDF invoice · (roadmap: BIR EIS JSON)

Transmission

A clearance platform or accredited channel — the seller's own step (see above)

https://www.bir.gov.ph/

Don't just look these rules up. Generate them.

Invoice by Juros-AI assembles the Philippines invoice to the rules on this page on your own machine; issuing the legally valid document through the national platform stays your step — and it never has to leave the building to do it. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Philippines invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.