How the TIN line looks
| Seller | On the invoice |
|---|---|
| VAT-registered, head office | VAT Reg TIN 123-456-789-00000 |
| VAT-registered, branch no. 1 | VAT Reg TIN 123-456-789-00001 |
| Non-VAT, head office | Non-VAT Reg TIN 123-456-789-00000 |
| In the e-invoice data | Tin: 123456789 · BranchCd: 00000 |
The buyer's TIN
Every invoice has room for the buyer's details, but under RR 7-2024 the buyer's registered name, address and TIN are required when the buyer is VAT-registered and the sale is ₱1,000 or more. Business buyers need it on the invoice to claim the expense and input VAT.
| Buyer | Sale | Buyer's name, address and TIN |
|---|---|---|
| VAT-registered business | ₱1,000 or more | Required |
| VAT-registered business | Under ₱1,000 | Not required (welcome if they ask) |
| Individual consumer | Any amount | Not required |
Right and wrong
Right
- VAT Reg TIN 123-456-789-00000
- The branch code of the branch that sold
- Buyer’s TIN with their branch code
Wrong
- TIN: 123456789 (no VAT words, no branch)
- Head office code on a branch’s invoice
- Buyer’s TIN missing on a ₱1,000+ sale to a VAT-registered business
How PrimerLedger helps
Enter your TIN and branch code once in Settings and choose your tax type: PrimerLedger prints the right line on every invoice and stores the buyer's TIN and branch code on the customer. On a ₱1,000+ invoice to a VAT-registered buyer whose address or TIN is missing, it does not issue the invoice until you add them. See what must be on an e-invoice.
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, Annexes A1 to B6 Sample invoice layouts for VAT and non-VAT taxpayers, showing where each required item goes.
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.