How to fill in this sales invoice
- 1Business name
e.g. Dela Cruz Hardware and Construction Supply - 2Business address
e.g. 128 Rizal Ave., Brgy. Poblacion, Santa Rosa, Laguna - 3TIN line
e.g. NON-VAT REG. TIN 123-456-789-00000 - 4Invoice number
e.g. 0001024 - 5Date
e.g. November 12, 2026 - 6Sold to
e.g. Ramos Builders Inc.
What a Philippine sales invoice must show
The BIR's invoicing rules (RR 7-2024) list what every invoice carries. This paper has a place for each.
- Your registered name, business style if any, address and TIN with branch code.
- NON-VAT REG. TIN after your TIN — you are not VAT-registered.
- The invoice number, the date, and the buyer's name, address and TIN when the sale is ₱1,000 or more to a business.
- Each item: description, quantity, unit price and amount.
- The total due — with no VAT line.
Before you hand it over
Check the arithmetic the paper did for you, then the details clerks most often get wrong.
- The buyer's registered name exactly as on their certificate of registration.
- The invoice number follows your last one — never reuse a number.
- Payment terms and due date agree with what you quoted.
- Sign it, and keep a copy for your books for at least five years.
Questions people ask
When am I non-VAT?
A business whose gross sales stay at or below ₱3,000,000 a year and that has not chosen to register for VAT is usually non-VAT, paying percentage tax or the 8% option instead. Your certificate of registration (BIR Form 2303) says which you are.
Is an invoice made here valid for the BIR?
It is worked out the way the BIR expects, but an invoice is only BIR-valid when your business issues it under its own Authority to Print (ATP) or from a BIR-registered system, with your registered serial numbers. Use this as your billing copy, your template for the printer, or for a business not yet required to issue invoices — and keep the footer line unless you hold an ATP.
What changed with the EOPT Act?
From April 2024 the sales invoice is the primary document for both goods and services; the official receipt is no longer a primary document. Your remaining ORs can be used as supplementary documents with "This document is not valid for claim of input tax" stamped on them.
How is the VAT worked out?
Prices are taken as VAT-inclusive, like a store shelf. VATable sales are the total divided by 1.12, and the VAT is the difference. A non-VAT business uses the non-VAT version, which shows no VAT line.
Can I save my business details so I don't retype them?
Yes. Save the paper to My Desk once; next time open it from My Desk and change only the customer and items. Each saved paper is encrypted — we never read it.
This page explains common practice and is not legal advice. Offices set their own rules — when in doubt, call ahead or ask your notary or lawyer.