Is the Official Receipt still valid in the Philippines?
Short answer: no. Since the EOPT Act, one document called Invoice covers sales of goods and services.
Short answer: no, not for new sales documents. The Ease of Paying Taxes Act (RA 11976), effective 22 January 2024, made the Invoice the primary evidence of sales of both goods and services. Before it, goods were documented by a Sales Invoice and services by an Official Receipt. Revenue Regulations No. 7-2024, later amended by RR 11-2024, tells taxpayers to label the document Invoice. A document labeled Official Receipt issued after the regulations took effect is not valid for claiming input tax. The BIR set transition rules for unused printed receipts and for computerized systems.
- One document: Invoice, for goods and services.
- EOPT Act (RA 11976) effective 22 January 2024; rules in RR 7-2024 and RR 11-2024.
- Official Receipt labels are not valid for input tax claims after the effective date.
- Unused printed receipts follow BIR transition rules.
How it works
Label the document Invoice. Do not title new sales documents Official Receipt.
Include the details the rules require, for example seller name, TIN and address, date, serial number, description of the sale, buyer details where required, and the VAT amount shown separately for VAT-registered sellers. Confirm the full list in RR 7-2024.
Handle old stock. Under RR 7-2024, taxpayers with unused printed receipts had to report an inventory to their RDO and obtain new invoices within the deadlines set by the regulation.
Update computerized systems. Systems registered with the BIR had to be reconfigured to issue Invoices, subject to BIR procedures and deadlines.
Keep issued invoices for the period set by BIR rules and the National Internal Revenue Code.
Legal framework
- Ease of Paying Taxes Act (RA 11976).
- Revenue Regulations No. 7-2024, as amended by RR 11-2024 (invoices and registration).
- National Internal Revenue Code of 1997 (RA 8424), Section 237.
Frequently asked questions
Can I still issue an Official Receipt for a service?
No. Under RR 7-2024 a document labeled Official Receipt issued after the effective date is not valid for the buyer's input tax claim. Issue an Invoice.
Do I need one invoice type for goods and another for services?
No. The EOPT Act unified them under the single term Invoice, and the invoice is now the main evidence of a sale of services.
What about old printed Official Receipts?
RR 7-2024 set transition steps, including reporting the unused inventory to your Revenue District Office. Follow the regulation and ask your RDO about your stock.
Do I need a special format for VAT?
VAT-registered sellers show VAT separately on the invoice. The exact list of required information and any registration steps are in RR 7-2024 and BIR guidance, so confirm them there.
Does 4invoices produce BIR-registered invoices?
No. 4invoices does not register invoices with the BIR, does not issue authorized e-invoices and does not connect to the BIR. It creates an invoice with a VAT rate per line, in any currency with an exchange rate, and gives you a PDF. The 6-month trial needs no card. Check with the BIR whether your own setup needs a registered system.