Official receipt and collection receipt template (Philippines)

Based on BIR RR No. 7-2024 and RMC No. 77-2024 · Reviewed November 2026

In the Philippines the invoice is now the main proof of a sale. Under BIR Revenue Regulations No. 7-2024 the official receipt became a supplementary document. Businesses still use receipts to record collections. The template below is a collection receipt that carries the stamp the BIR asks for.

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Official receipt

Receipt no.

Date

Received from

Received by

Amount

Currency

The sum of

PHP 1,500.00

(one thousand five hundred pesos)

In payment of

Payment method

Place

TIN of the seller

Signature (optional)

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What it includes

Registered name, address and TIN
Receipt number
Date
Received from and TIN
Amount in figures and in words
Invoice settled
Payment method and details
Supplementary document stamp
Signature

Collection receipt (supplementary document): full text

COLLECTION RECEIPT

[Registered name of the business]
[Business address]
TIN: [000-000-000-00000]

Receipt No. [CR-0001]
Date: [November 6, 2026]

Received from [Payer name], TIN [optional], the sum of [PHP amount in figures] ([amount in words]).

In payment of: [Invoice No. 0451 dated October 15, 2026]
Payment method: [Cash / Bank transfer / Check]
Details: [bank, check number or transfer reference]

Received by: ______________________
Name and position: [name]

THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.

What the EOPT Act changed

The Ease of Paying Taxes Act, Republic Act No. 11976, took effect on January 22, 2024. It moved the country to a single invoice system.

RR No. 7-2024 was issued on April 11, 2024 to apply those invoicing rules. RMC No. 77-2024 later clarified them.

Before the change, sellers of services issued official receipts. Now goods and services both use an invoice.

The official receipt did not vanish. It moved to a supporting role next to the invoice.

What the rule requires

Requirement in RR 7-2024 and RMC 77-2024	Where it goes
A VAT-registered seller issues a VAT invoice for every sale, whatever the amount	The registered invoice, not this receipt
A non-VAT seller issues an invoice for sales of PHP 500 or more	The registered invoice, not this receipt
A non-VAT seller issues an invoice when the buyer asks, whatever the amount	The registered invoice, not this receipt
Small sales under PHP 500 that pass PHP 500 in a day need an invoice	The registered invoice for that day
An official receipt is now a supplementary document	The title and the stamp line of this template
Unused receipts used as supplementary documents carry «THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX»	The stamp line at the bottom of this template
Business style is not required on the invoice, the business name may appear for branding	The header with your logo

The invoice comes from your registered system or from booklets printed under an Authority to Print. This collection receipt sits beside it.

Your unused official receipts

RMC No. 77-2024 gives two options for leftover booklets. Both apply until the booklets run out.

Keep using them as supplementary documents. Stamp each page with «THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX».
Convert them into invoices. Strike out «Official Receipt», stamp «Invoice» and show every field the invoice rules require.

A receipt used without the stamp does not replace the invoice. The seller may then be treated as not issuing an invoice.

Collection receipt and provisional receipt

Document	Meaning	When it goes out
Invoice	Primary proof of the sale	When you sell goods or services
Collection receipt	Records a payment against an invoice	When the customer pays later
Provisional receipt	Temporary note for money received	Before the final document is ready
Acknowledgement receipt	Records a handover of money or items	Any handover

A provisional receipt says «provisional» in its title. Replace it with the final document as soon as you can.

A collection receipt is the most common use today. You invoiced on credit and the customer pays weeks later.

A collection receipt, filled in

A cleaning contractor in Makati issued Service Invoice 0451 in October. The client pays by check in November.

Line	What the contractor writes
Receipt no.	CR-0122
Date	November 6, 2026
Received from	Arcadia Holdings Inc.
TIN of the payer	Optional
Amount	PHP 38,500.00, thirty-eight thousand five hundred pesos
In payment of	Service Invoice No. 0451 dated October 15, 2026
Method	Check, Metrobank no. 778104
Stamp	THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX

The invoice number links the payment to the sale. The client's accountant reads both together.

Fields on the collection receipt

Your registered name, address and TIN.
Receipt number in its own series.
Date the payment was received.
Name of the payer and their TIN if they ask.
Amount in figures and in words.
The invoice number and date that the payment settles.
Payment method with the check or transfer details.
The supplementary document stamp line.
Signature of the person who received the payment.

Provisional receipt meaning in practice

A provisional receipt bridges a short gap. A buyer pays today and the invoice follows from the main office.

Number provisional receipts in their own series. Note the invoice number on them once it exists.

Never leave a provisional receipt as the only record. Replace it within days.

Mistakes after the switch

Issuing an official receipt instead of the invoice for a sale.
Using old booklets without the stamp on each page.
Leaving the invoice number off the collection receipt.
Calling a provisional receipt final and never replacing it.
Keeping service and goods sales in two systems after the single invoice rule.

Who still uses an official receipt

Some businesses still hold booklets printed before the switch. They use them as supplementary records until the booklets run out.

Others issue a collection receipt for each payment on a credit sale. The invoice already exists, so the receipt only records the money.

Clients with an accounts payable team often ask for both papers. They match the invoice with the collection receipt before closing the month.

Collect the invoices that are still open

Credit sales leave invoices waiting for payment. Makatea sends the WhatsApp reminder before each due date.

When the client pays, Makatea logs the collection against the customer. The first 14 days are free.

Free on Makatea: free receipt template · free invoice generator

Frequently asked questions

Is the official receipt still valid in the Philippines?

Yes, as a supplementary document. Under RR No. 7-2024 the invoice is the primary proof of sale.

Is this template a BIR-registered invoice?

No. It is a collection receipt for your records. Makatea does not issue BIR-registered invoices.

What stamp goes on a supplementary receipt?

«THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX», on each page, per RMC No. 77-2024.

What is a provisional receipt?

It is a temporary record of money received. The final document replaces it later.

Can I convert old official receipts into invoices?

Yes. Strike out «Official Receipt», stamp «Invoice» and show all the fields the invoice rules require.

When must a non-VAT seller issue an invoice?

For sales of PHP 500 or more, or whenever the buyer asks, according to RMC No. 77-2024.

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