Invoice template for the Philippines
Every mandatory field and fiscal rule a compliant invoice must carry in the Philippines: numbering, tax IDs, archival and e-filing.
Sales Invoice
Compliant invoice example
Invoice number: INV-2026-001234
Issue date: 2026-10-26
Due date: 2026-11-25
The marked fields are the ones the local tax law requires. Identification data is illustrative only.
Seller
Acme SRL
TIN: 123-456-789-00000
SEC / DTI registration: CS201912345
Address: Example Street 123, City
Customer
Beta Industries Ltd.
TIN: 987-654-321-00000
Address: Customer Street 45, City
| Description | Quantity | Unit price | Net |
|---|---|---|---|
| Consulting services (May period) | 1 | ₱1,500.00 | ₱1,500.00 |
| Software implementation and setup | 1 | ₱800.00 | ₱800.00 |
Total net₱2,300.00
Total VAT (VAT 12%)₱276.00
Total due₱2,576.00
Numbering rulesSerial number under BIR Authority to Print (ATP) or a BIR-registered CAS/EIS system
E-filing & e-invoicingBIR: since the EOPT Act (RA 11976, 2024) the Sales Invoice is the primary document for both goods and services (official receipts became supplementary). Printed invoices need an Authority to Print; large taxpayers and e-commerce sellers report electronically through the Electronic Invoicing/Receipting System (EIS).
Archival period10 years (Revenue Regulations 17-2013; first 5 years in hard copy)
PenaltiesFailure to issue invoices: fine of ₱1,000 to ₱50,000 and imprisonment of 2 to 4 years (Sec. 264 NIRC); business closure under BIR "Oplan Kandado" for repeated violations.
Mandatory invoice fields
Every element the Philippines tax legislation requires on a fiscal invoice.
- Words "Sales Invoice" (VAT or Non-VAT), serial number and ATP/CAS details
- Date of transaction
- Seller registered name, address and TIN with branch code
- Buyer registered name, address and TIN (for VAT-registered buyers)
- Description, quantity and unit cost of goods/services
- VATable sales, VAT-exempt/zero-rated sales and VAT 12 % shown separately
- Total amount due
- Statement "THIS INVOICE SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP" for printed invoices