How to invoice in Philippines
A compliant Philippine sales invoice must show your BIR-registered business name, address and TIN, the buyer's name, address and TIN (for sales to VAT-registered customers), a unique invoice serial number, the date, and a clear description of the goods or services. If you are VAT-registered, charge 12% VAT and show it as a separate line, and mark whether each sale is VATable, VAT-exempt or zero-rated. Invoices must be issued on BIR-authorized documents, obtained through an Authority to Print (ATP) or generated by a BIR-registered computerized/point-of-sale system.
| Philippines at a glance | Detail |
|---|---|
| Currency | PHP (₱) |
| Standard VAT | 12% |
| Tax ID | TIN |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: A BIR Taxpayer Identification Number: 9 digits for the base TIN plus a 3-digit branch code, written as XXX-XXX-XXX-XXX (head offices end in 000), e.g. 123-456-789-000. Sole proprietors and individuals often show just the 9-digit base, e.g. 123-456-789..
What Philippine invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and TIN
- The client's name and address (and their TIN for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in PHP
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Invoice serial number (from an Authority to Print or BIR-registered system)
- Buyer TIN for sales to VAT-registered customers
- Breakdown of VATable, VAT-exempt and zero-rated sales
- ATP / CAS permit number where applicable
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Philippine VAT notes such as:
- VAT charged at 12% and shown separately, as required by the Bureau of Internal Revenue (BIR).
- Zero-rated sale (0% VAT) — export or other zero-rated transaction under Sections 106/108 of the National Internal Revenue Code.
- VAT-exempt sale — exempt transaction under Section 109 of the National Internal Revenue Code; no VAT charged.
E-invoicing in Philippines
Under Revenue Regulations No. 26-2025 (issued October 2025), mandatory structured e-invoicing through the BIR's Electronic Invoicing/Receipting and Sales Reporting System (EIS) is extended to 31 December 2026. It first covers large taxpayers (broadly those with revenue above PHP 1 billion), e-commerce businesses and users of Computerized Accounting Systems/Books (CAS/CBS), who must issue invoices in the BIR's structured JSON format and transmit sales data to the EIS. A pilot covering the country's 100 largest taxpayers has run since 2022 under RR 8-2022, but a broad B2B obligation is not yet in force as of mid-2026.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Bureau of Internal Revenue (BIR) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Philippines
B2B terms in the Philippines are commonly net 30 days, with net 15 and net 60 also seen for larger or recurring accounts; smaller suppliers and one-off jobs often ask for payment on receipt or a partial down payment. Bank transfer, InstaPay/PESONet and checks are the usual settlement methods.
Questions about invoicing in Philippines
The standard VAT rate is 12%, administered by the Bureau of Internal Revenue (BIR) and applied to most sales of goods and services and to imports. Certain transactions are zero-rated (0%), such as qualifying exports, or VAT-exempt under the tax code.
Yes. VAT-registered sellers must show their registered name, address and TIN on every invoice, and must include the buyer's TIN for sales to other VAT-registered businesses. Invoices also need a serial number and must be issued on BIR-authorized documents (via an Authority to Print or a BIR-registered system).
Not broadly yet. Under RR 26-2025, mandatory structured e-invoicing via the BIR's EIS platform is due by 31 December 2026, starting with large taxpayers, e-commerce sellers and CAS/CBS users who must transmit JSON invoices to the BIR. Most other businesses can continue issuing standard BIR-authorized invoices for now.
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Make an invoice for Philippines