Sales invoice template and what the BIR requires

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

A sales invoice records a sale of goods or services. It is now the main proof of sale in the Philippines. Since RR No. 7-2024 under the EOPT Act, the official receipt became a supplementary document. Fill in the sales invoice below in pesos with 12% VAT and download it.

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Sales invoice

Invoice no.

Issue date

Due in (days)

Currency

From

Bill to

Address, phone, tax ID

Client address, tax ID

1,200.00

Tax name

Tax %

Split into CGST and SGST (India)

SubtotalUSD 1,200.00

Total dueUSD 1,200.00

Payment instructions

Notes and terms

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What it includes

Seller registered name, address and TIN
Invoice type and serial number
Date of transaction
Buyer registered name, address and TIN
Terms
Lines: description, quantity, unit cost, amount
Vatable, VAT-exempt and zero-rated sales
VAT amount
Less withholding tax
Amount due
Received by

Sales invoice: full text

[SELLER REGISTERED NAME]
[Business address]
VAT Reg. TIN: [000-000-000-00000]

SALES INVOICE

No.: [0001251]          Date: [06 November 2026]
Terms: [Charge, 30 days]          Due: [06 December 2026]

Sold to: [Buyer registered name]
Address: [Buyer address]
TIN: [000-000-000-00000]

Description                      Qty     Unit cost (₱)   Amount (₱)
[Deformed bar 10 mm]             [120]   [185.00]        [22,200.00]
[Portland cement, 40 kg bag]     [60]    [265.00]        [15,900.00]
[Plywood 1/4]                    [40]    [395.00]        [15,800.00]

Total sales (VAT inclusive):     [53,900.00]
Less VAT:                        [5,775.00]
Vatable sales:                   [48,125.00]
VAT-exempt sales:                [0.00]
Zero-rated sales:                [0.00]
VAT amount (12%):                [5,775.00]
Less withholding tax:            [481.25]
AMOUNT DUE:                      [53,418.75]

Payment: [Bank, account number] · GCash [number]

Received the goods in good order and condition.
By: ______________________   Date: ____________

What changed with RR 7-2024

The Ease of Paying Taxes Act moved the Philippines to an invoice system. RR No. 7-2024 put it into practice from 27 April 2024.

The invoice is the primary evidence of a sale of goods or services.
The official receipt is a supplementary document and does not support an input VAT claim.
Business style is no longer required on the invoice.
A VAT-registered seller issues a VAT invoice for every sale, whatever the amount.
A non-VAT seller issues an invoice for sales of ₱500 or more, or whenever the buyer asks.

RMC No. 77-2024 clarified these rules. It also lets a seller name the invoice by the type of sale. The word «Invoice» must stay prominent.

What the BIR rules require and where it goes

Requirement	Source	Where it goes
The word «Invoice» printed prominently	RMC 77-2024	Title «Sales invoice»
Serial number, one series per invoice type	RMC 77-2024	Invoice no.
Date of the transaction	RR 7-2024	Date
Registered name and TIN of the seller	RR 7-2024	Header
Registered name and TIN of the buyer	RR 7-2024	Sold to
Description of goods or nature of service	RR 7-2024	Item lines
Quantity and unit cost	Tax Code sec. 237	Item lines
Amount of sales and amount of VAT	RR 7-2024	Totals block
Vatable, VAT-exempt and zero-rated sales shown apart	RMC 77-2024	Totals block
Creditable withholding tax as a separate item, if applicable	RR 6-2026	Less withholding tax line

RMC 77-2024 names five details an input VAT claim cannot do without. They are the sales amount and the VAT amount. Both registered names and TINs follow, then the description and the date.

Cash, charge and service invoices

Name on the invoice	Used for
Sales invoice	Any sale, cash or credit
Cash invoice	Sales paid on the spot
Charge or credit invoice	Sales on credit with payment later
Service invoice	Services rendered
Billing invoice	Billing a customer, replacing the billing statement

A seller cannot issue an invoice when it receives a later payment. It issues an official receipt or acknowledgement receipt for that collection instead.

A charge sales invoice worked out

A hardware store in Cebu sells materials to a contractor on 30-day credit. Both are VAT-registered. The contractor withholds 1% creditable withholding tax on the purchase.

Line	Amount (PHP)
Deformed bar 10 mm, 120 pcs × ₱185	22,200.00
Portland cement, 60 bags × ₱265	15,900.00
Plywood 1/4, 40 sheets × ₱395	15,800.00
Total sales, VAT inclusive	53,900.00
Less VAT (12/112)	5,775.00
Vatable sales	48,125.00
Less withholding tax 1% of vatable sales	481.25
Amount due	53,418.75

The contractor pays on day 30. The store then issues an acknowledgement receipt that quotes the invoice number.

Non-VAT sales invoice sample

A seller who is not VAT-registered issues a non-VAT invoice. It carries no VAT line and no vatable sales breakdown.

The ₱500 rule has a daily twist. Small sales under ₱500 each still need an invoice once their total for the day passes ₱500. The BIR adjusts the ₱500 figure every three years.

A sari-sari store sells ₱8,400 of goods to a canteen on credit. It writes one non-VAT charge invoice.

Sales bill format in India

In India the same document goes by sales bill or retail invoice. A GST-registered shop issues a tax invoice under CGST rule 46. The GST invoice format page covers it line by line.

Printed invoices, CAS and this template

Manual invoices in the Philippines are printed by an accredited printer under an Authority to Print. System invoices come from a registered CRM, POS or CAS.

This template is for drafting, for checking the required details and for your collections. The invoice you hand to the buyer comes from your ATP booklet or registered system.

Common sales invoice mistakes

Still issuing an official receipt for a sale. It no longer counts as proof of sale.
Leaving out the buyer TIN. The buyer loses the input VAT claim.
One series for cash and charge invoices when they are separate types.
Mixing vatable and VAT-exempt sales in one total.
No withholding tax line when the buyer withholds. RR 6-2026 asks for it.

Collect the charge invoice

A charge invoice is a promise to pay on a date. Makatea sends the buyer a WhatsApp reminder from your number before that date and after it.

Payments by GCash, bank transfer or check are recorded against the invoice. The first 14 days are free and need no card.

Free on Makatea: proforma invoice template · free receipt template · free invoice generator

Frequently asked questions

Did the sales invoice replace the official receipt?

Yes. Under RR No. 7-2024 the invoice is the primary proof of sale and the official receipt is supplementary.

Do non-VAT sellers need to issue a sales invoice?

Yes for sales of ₱500 or more and whenever the buyer asks. RMC 77-2024 sets that rule.

Is business style still required on the invoice?

No. The EOPT Act removed it. The seller may still show a trade name.

Can I use old official receipts?

Yes under conditions. RMC 77-2024 lets you stamp them «Invoice» or use them as supplementary documents with the required stamp.

Can I issue the invoice when the customer pays later?

No. The invoice goes out at the sale. A later payment gets an official receipt or acknowledgement receipt.

Does the invoice show withholding tax?

Yes when applicable. RR 6-2026 adds creditable withholding tax as a separate item.

Can this template replace my ATP invoices?

No. Invoices issued to buyers come from your ATP booklet or registered system. This template serves for drafts and collections.

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