| Shopee | Lazada | TikTok Shop | |
|---|---|---|---|
| Order export | My Orders › Export (All) | Orders export, one row per item | "All orders" export |
| When to invoice | Completed orders | Delivered items | Completed / delivered orders |
| Returns | Return / refund status in the file | Per-item status | Status and sub-status |
| Tax-invoice request | Not in the file: the buyer tells you | Column in the file | Column in the file |
| Invoice to the buyer | Upload per order in Seller Centre | Your own delivery | Your own delivery |
Are online sellers covered?
Yes. RMC 98-2026 lists e-commerce businesses (small, medium and large) first among those who must issue e-invoices. RR 11-2025 defines e-commerce broadly: selling on Shopee, Lazada or TikTok Shop, selling through social media, or through your own website. Micro businesses, with gross sales under ₱3 million a year, are exempt but may join. Not sure? Use our three-question check.
One order, one invoice
Your buyers order one by one, so the simplest way to keep invoices clear is one invoice per completed order: the same items, quantities and prices as the order, a number in sequence, and a date. A cancelled order gets no invoice. An order still on its way waits until it is delivered.
Returns and refunds
An e-invoice cannot be edited or deleted after it is issued (RMC 98-2026, IV.8). When a buyer returns an item or gets a refund, you issue a credit note against the invoice for what came back. A return that is still being processed waits until it is approved. More in returns and refunds under e-invoicing.
Buyers who ask for a tax invoice
Most buyers are individuals. Some are businesses that need an invoice in their registered name, with their TIN and address, to claim the expense. Lazada and TikTok Shop show this request in their order exports; Shopee's export has no such column, so the request reaches you another way, for example by chat. For those orders, issue the invoice in the buyer's business name.
Getting the invoice to the buyer
An e-invoice must reach the buyer electronically: by e-mail, an online page, a QR code, an app or a website (IV.4). Marketplace buyers often don't share an e-mail with you, so a private link to the invoice, or its QR code, is often the easier way.
Which amount goes on the invoice
Your payout from the platform is not your sales. Platform commissions, transaction fees and shipping deductions are your expenses. The invoice shows what the buyer paid you for the goods, after your own vouchers and discounts. How platform vouchers and shipping subsidies are treated is a question for your accountant. See also bookkeeping for online sellers.
A monthly routine
- Export last month's orders from each platform and each shop.
- Turn completed orders into invoices; check them before you issue them.
- Issue credit notes for approved returns.
- Deliver: upload the files to the platform where it asks for them.
- Export again next month: late deliveries and returns come through then. Nothing should be invoiced twice.
How PrimerLedger helps
PrimerLedger reads the order exports you already download from Shopee, Lazada and TikTok Shop. It remembers your columns, shows every invoice before you issue it, issues one e-invoice per completed order in the background, turns approved returns into credit notes and never invoices an order twice, even across several accounts on one platform. Tax-invoice requests in the Lazada and TikTok Shop files put the invoice in the buyer's own name; buyers' other personal details are dropped before anything is saved. PrimerLedger is not affiliated with any of these platforms. See PrimerLedger for online sellers.
Official sources
- RR No. 11-2025 E-invoicing and electronic sales reporting under the CREATE MORE Act: who must comply (micro businesses exempt), a broad definition of e-commerce, structured invoice data from every CAS and invoicing software, and an extra deduction for the cost of setting it up.
- 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.