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Guide · Philippines · Published 2026-10-11

How to invoice in the Philippines: what to include

The fields a Philippines invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • ₱ PHP
  • VAT 12%
  • TIN
  • US Letter
  • English

What every invoice must show

  • A BIR-registered invoice with TIN, the words VAT-registered or Non-VAT, ATP details and serial numbers; since 2024 the invoice is the primary document for both goods and services.

Numbering, keeping and correcting invoices

Section 237 of the Tax Code requires an invoice for each sale or service of ₱500 or more, showing the name, Taxpayer Identification Number (TIN), date, quantity, unit cost and description or nature of service. Smaller sales may be covered by one invoice for the day's total, provided it reaches ₱500. VAT-registered sellers invoice every sale regardless of amount, and any buyer who asks must get one. For a VAT-registered buyer, sales of ₱1,000 or more must show the buyer's name, address and TIN.

An issued electronic invoice must not be deleted, altered or modified. A reduction is made through a credit note or memo that references the original invoice, and an increase through a new invoice (RMC 98-2026). Since Revenue Regulations 6-2026 (August 2026) the invoice also shows any creditable withholding tax as a separate item. Books and accounting records are kept for five years from the day after the filing deadline of the return for the year of the last entry (Section 235).

A business that is not VAT-registered must not print VAT on its invoices: if it shows its TIN followed by the word VAT, it owes the VAT without input tax credit plus a 50% surcharge (Section 113(D)). Micro and small taxpayers get a compromise penalty cut by at least half for breaches of Sections 113, 237 and 238 under Section 45 of Republic Act 11976.

Electronic invoicing in the Philippines

Under RR 11-2025, RR 26-2025 and RMC 98-2026, e-commerce sellers, taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act and users of computerised accounting or invoicing software must issue electronic invoices by 31 December 2026. Micro taxpayers are exempt; exporters, registered business enterprises and point-of-sale users are deferred to a later regulation. Electronic sales reporting is a separate obligation that has not started. An invoice typed in Word, Excel or Google Docs is not a valid electronic invoice.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Bureau of Internal Revenue (BIR) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Bureau of Internal Revenue (BIR).