An invoice, item by item
Here is an example VAT invoice with each required part numbered. The business and figures are made up.
- 1 Registered name and address As on your Certificate of Registration (Form 2303).
- 2 "VAT Reg TIN" with branch code Or "Non-VAT Reg TIN". Head office = 00000.
- 3 The word "Invoice" and a serial number Numbers in sequence, never reused.
- 4 Date of the sale
- 5 Buyer's name, address and TIN Required when a VAT-registered buyer buys ₱1,000 or more.
- 6 Items: quantity, unit price, description
- 7 VAT breakdown VATable sales, VAT, zero-rated and VAT-exempt sales shown apart.
- 8 CAS / PTU footer Acknowledgement Certificate or PTU number, series range and date, for system-printed invoices.
- 9 QR code and link (e-invoice) How the buyer receives it digitally (RMC 98-2026 IV.4).
The full checklist
| Item | What it looks like | When |
|---|---|---|
| Registered name | As on your Certificate of Registration; a trade name may be added | Always |
| TIN line | VAT Reg TIN 123-456-789-00000 or Non-VAT Reg TIN … | Always |
| Business address | The registered address where the invoice is used | Always |
| The word "Invoice" | Sales, Cash, Charge or Service Invoice | Always |
| Serial number | In sequence, never reused | Always |
| Date of the sale | Always | |
| Buyer's name, address and TIN | With branch code | VAT-registered buyer, ₱1,000 or more |
| Items | Quantity, unit price, description | Always |
| Total and VAT | Total including VAT, with the VAT shown apart | VAT sellers |
| VAT breakdown | VATable sales · VAT · Zero-rated sales · VAT-exempt sales | VAT sellers with mixed sales |
| Legend | "VAT-EXEMPT SALE" or "ZERO-RATED SALE" | Invoices with only that kind of sale |
| Senior citizen / PWD details | ID number, the discount and the VAT exemption shown | SC / PWD sales |
| CAS footer | PTU or Acknowledgement Certificate no., series range, date issued | Invoices printed from a CAS |
| Digital delivery | E-mail, online page, QR code, app or website | E-invoices (RMC 98-2026 IV.4) |
The same items, as data
An e-invoice is also a data file. RMC 98-2026 (IV.6) says the structured e-invoice holds the items of Section 113 and RR 7-2024, plus details such as discounts and withholding. See the JSON format, explained.
Common mistakes
- "TIN 123-456-789" without the VAT / Non-VAT words or the branch code.
- Leaving out the buyer's TIN on a ₱1,000+ sale to a VAT-registered business.
- One VAT total on a mix of VATable and exempt items, with no breakdown.
- "Official Receipt" as the title: under RR 7-2024 the invoice is the document; the old OR is now a supplementary document.
See also TIN and branch code on invoices.
How PrimerLedger helps
You enter your BIR registration once in Settings: registered name, tax type, TIN with branch code, RDO, address and PTU footer. PrimerLedger then prints the right TIN line, the VAT breakdown and the legends on every invoice, will not issue a ₱1,000+ invoice to a VAT-registered buyer whose address or TIN is missing, and keeps the same items in the e-invoice data. See BIR e-invoicing with PrimerLedger.
Official sources
- RR No. 7-2024 (digest) The invoicing rules under the Ease of Paying Taxes Act: "Invoice" replaces the official receipt, what every invoice must show (TIN line with branch code, VAT breakdown, buyer details), and the CAS footer.
- RMC No. 77-2024 Questions and answers on the invoicing rules of RR 7-2024: the kinds of invoices, and the ₱500 threshold for small sales.
- RMC No. 77-2024, Annexes A1 to B6 Sample invoice layouts for VAT and non-VAT taxpayers, showing where each required item goes.
- RMC No. 98-2026 The e-invoicing guidelines: who is covered, what makes a valid e-invoice, no editing after issue (credit notes instead), outages, the PTI, the EIS Certificate within six months, and the PTT only when BIR directs.
All in one place: official BIR documents on e-invoicing. Guidance in plain words, not tax advice: your accountant or RDO confirms it for your business.