The BIR invoice rules, all 52 of them.

The document does not bear the word "Invoice" (prominently printed). A document without "Invoice" is not a principal invoice.

Law: RR 7-2024 Sec. 6(A)(3), 6(B)(4); RMC 77-2024 Q12–13

The document is a supplementary document (not valid proof to support the claim of input taxes). Issuing only a supplementary document for a sale is non-issuance of an invoice, penalized under NIRC Sec. 264(a).

Law: RR 7-2024 Secs. 2, 6(A); RMC 77-2024 Q27

A CRM/POS/CAS-generated "Official Receipt" issued after December 31, 2024 (or completion of an approved extension, at the latest June 30, 2025) is not evidence of sale; issuing it is non-issuance of an invoice under NIRC Sec. 264(a).

Law: RR 11-2024 Sec. 8(3), 8(4); RMC 77-2024 Q26

A ticket (transport, event, movie, parking, raffle, gaming, e-ticket) serves as both an invoice and proof of payment only if the word "Invoice" is printed on it and it contains all the required information outlined in RR 7-2024 Sec. 6(B); otherwise it is a supplementary document and a separate invoice shall still be issued.

Law: RR 7-2024 Sec. 6(C)

Missing the statement that the seller is a VAT or Non-VAT registered person followed by the seller's TIN and Branch Code (e.g. "VAT Reg TIN 123-456-789-00000"). Fatal-five item: kills the VAT-registered buyer's input tax credit.

Law: NIRC Sec. 113(B)(1) as amended by RA 11976; RR 7-2024 Secs. 3(B)(1), 6(B)(2)

Missing the seller's registered name as shown in the BIR Certificate of Registration. Fatal-five item: kills the VAT-registered buyer's input tax credit. (The DTI business name / SEC trade name may optionally be shown in addition.)

Law: RR 7-2024 Sec. 6(B)(1)

Missing the registered business address where the invoice shall be used.

Law: RR 7-2024 Sec. 6(B)(3); NIRC Sec. 238

Business style is NOT required on the invoice for seller or buyer (EOPT deleted it from NIRC Secs. 113(B)(4) and 238); the seller may opt to indicate it for trade name / store name identification or branding purposes.

Law: RMC 77-2024 Q6–7; RA 11976 Secs. 21, 36

Sale of ₱1,000 or more to a VAT-registered buyer requires the buyer's name, address and TIN. Missing buyer identity is a fatal-five item — the buyer's input tax credit is lost.

Law: NIRC Sec. 113(B)(4) as amended by RA 11976; RR 7-2024 Sec. 3(B)(4)

The invoice layout does not provide space for the buyer's registered name, registered business address and TIN.

Law: RR 7-2024 Sec. 6(B)(6)

Business-to-Consumer sale to an end-user: the buyer's registered name, business address and TIN need not be included on the invoice (the layout must still provide the space).

Law: RR 7-2024 Sec. 6(B)(6)

The date of transaction is missing. Fatal-five item: the buyer's input tax credit is lost.

Law: NIRC Secs. 237(A), 113(B)(3); RR 7-2024 Sec. 6(B)(5)

Missing description of the goods/services, quantity, or unit cost. Fatal-five item: the buyer's input tax credit is lost.

Law: NIRC Secs. 237(A), 113(B)(3); RR 7-2024 Sec. 6(B)(8)–(10)

Missing total amount of sale — or, for a VAT-registered seller, the total is not shown VAT-inclusive with an indication that it includes VAT. Amount of sales is a fatal-five item.

Law: NIRC Sec. 113(B)(2); RR 7-2024 Sec. 6(B)(11)

The invoice serial number is not printed prominently; no Authority to Print is granted unless the invoices are serially numbered.

Law: NIRC Sec. 238 as amended by RA 11976; RR 7-2024 Sec. 6(B)(7)

The VAT amount is not shown as a separate item. Fatal-five item: the buyer's input tax credit is lost.

Law: NIRC Sec. 113(B)(2)(a); RR 7-2024 Sec. 6(B)(12)

VAT-exempt sale without the term "VAT-exempt sale" on the invoice — the seller is liable for VAT as if Sec. 109 did not apply.

Law: NIRC Sec. 113(B)(2)(b), (D)(2) as amended by RA 11976; RR 7-2024 Secs. 3(B)(2), 6(B)(14)

Zero-rated sale without the term "zero-rated sale" on the invoice — fatal to the seller's refund claim (Panasonic line).

Law: NIRC Sec. 113(B)(2)(c); RR 7-2024 Secs. 3(B)(2), 6(B)(14)

Sale with taxable + zero-rated + exempt components must clearly indicate the breakdown of the price between components and the VAT calculation on each portion (VATable Sales, VAT Amount, Zero-Rated Sales, VAT-Exempt Sales). The seller may instead issue separate invoices per component, each bearing the applicable legend.

Law: NIRC Sec. 113(B)(2)(d); RR 7-2024 Sec. 6(B)(13)–(14); RMC 77-2024 Q25

A taxpayer whose transactions are not subject to VAT or percentage tax shall issue a Non-VAT Invoice indicating at the face of such invoice the word "EXEMPT".

Law: RR 7-2024 Sec. 6(B)(16)

A Non-VAT seller subject to percentage tax under Title V of the Tax Code who sells goods/services under Section 109(A) to (CC) except (E) must indicate on the Non-VAT Invoice the breakdown of Sales Subject to Percentage Tax (SSPT) and Exempt Sales.

Law: RR 7-2024 Sec. 6(B)(17)

A Non-VAT Invoice is a principal document and does NOT carry the legend "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." — that phrase belongs on supplementary documents only.

Law: RR 7-2024 Sec. 6(B)(15); RR 11-2024 Sec. 8(2.1)

A supplementary document must bear the exact phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." in bold letters, conspicuously printed on its face.

Law: RR 7-2024 Sec. 6(B)(15); RR 11-2024 Sec. 8(2.1)

Missing space for the SC ID No. (or any other government-issued ID showing the name, picture, date of birth and nationality) / PWD ID No. / Philippine National Sports Team (PNSTM) ID No. / Solo Parent ID No. / MOV ID or MOV Dependent ID No.

Law: RR 7-2024 Sec. 6(B)(18)(i)

Missing the amount of discount showing the detailed breakdown of the 5% or 20% discount and 12% VAT Exemption, whichever is applicable.

Law: RR 7-2024 Sec. 6(B)(18)(ii)

Missing space for the signature of the SC/PWD/NAAC/Solo Parent/MOV Awardee or qualified dependent. (A physical signature is NOT required for online/mobile-app purchases by SCs/PWDs.)

Law: RR 7-2024 Sec. 6(B)(18)(iii)

SC/PWD computation order violated: extract the 12% VAT FIRST (the sale is VAT-exempt; no VAT may be billed to the SC/PWD), then apply the 20% discount on the VAT-exclusive price; the gross selling price and the sales discount must be separately indicated; the seller reports the undiscounted (VAT-exclusive) price as sales.

Law: RR 7-2010 Secs. 7, 10; RMC 38-2012 A3, A25, A30; RR 5-2017 Secs. 4, 5.7

Missing bottom-portion footer: ATP Number / OCN and date issued; BIR Permit Number (if loose-leaf); approved inclusive serial numbers.

Law: RR 7-2024 Sec. 6(B)(19)

A CRM/POS-generated invoice must show the Machine Identification Number (MIN) and the machine serial no. (branded) or HDD serial/software license no. (cloned) at the top, the BIR Final Permit to Use (PTU) Number at the bottom, and the word "REPRINT" prominently on reprints.

Law: RR 7-2024 Sec. 6(B)(20); RMC 5-2021/RMO 9-2021 Annex B item q

A CAS/CBA-generated invoice must show the BIR PTU Number or Acknowledgement Certificate Control Number (ACCN), the series range to be used, and the date issued (mm/dd/yyyy) at the bottom; "REPRINT" on reprints. The ACCN must appear on the face of system-generated principal/supplementary receipts.

Law: RR 7-2024 Sec. 6(B)(21); RMO 9-2021 Sec. VI.A.2 & Annex B item p

A five-year legend needs review unless this is qualifying unused manual stock. Confirm its stock history and printed validity date; a printed legend alone does not establish invalidity.

Law: RR 6-2022 Sec. 3: "OMITTED (or DISREGARDED for unused receipts/invoices)"; RMC 123-2022 Q5: "Taxpayers with receipts/invoices with existing ATP expiring on or after July 16, 2022 may still issue such receipts/invoices until fully exhausted."

A VAT-registered person must issue a duly registered VAT Invoice for EVERY sale, regardless of amount. Non-issuance is penalized under NIRC Sec. 264(a).

Law: NIRC Secs. 113(A), 237(A) last proviso; RR 7-2024 Sec. 3(A)(1); RMC 77-2024 Q1, Q3(a)

A Non-VAT seller must issue an invoice at the point of each sale valued at ₱500 or more, or whenever the buyer requires it regardless of amount.

Law: NIRC Sec. 237(A) as amended by RA 11976 Sec. 35; RR 7-2024 Sec. 6(A)(1); RMC 77-2024 Q2

The seller shall issue sale or commercial invoices when the buyer so requires regardless of the amount of transaction.

Law: NIRC Sec. 237(A), 2nd proviso

If the sales amount per transaction is below the threshold, the seller will issue one (1) invoice for the aggregate sales amount for such sales at the end of the day, provided the aggregate sales amount at the end of the day is at least Five hundred pesos (₱500).

Law: NIRC Sec. 237(A), 3rd–4th provisos; RMC 77-2024 Q3(b)

The ₱500 amount shall be adjusted to its present value every three (3) years, beginning January 22, 2024, using the Consumer Price Index as published by the Philippine Statistics Authority (first possible adjustment ~January 2027). No adjusted figure had been announced as of the research date — verify the current threshold before relying on ₱500.

Law: NIRC Sec. 237(A), 1st proviso; RMC 77-2024 Q4

Issuing a second invoice upon collection is INCORRECT: one invoice is issued at the point of sale/billing; upon collection only a supplementary receipt (Official Receipt / Payment Receipt / Collection Receipt / Acknowledgement Receipt) may be issued. A single invoice MAY contain an information acknowledging receipt of payment (dual purpose).

Law: RMC 77-2024 Q15–16

Service providers who bill their customers (utilities/recurring billings) shall now issue a Billing Invoice upon billing instead of a Billing Statement or Statement of Account.

Law: RMC 77-2024 Q14

For long-term contracts for a period of one (1) year or more, the invoice shall be issued on the month in which the service, or use or lease of properties is rendered or supplied.

Law: NIRC Sec. 108(A) as amended by RA 11976; RR 3-2024

Pre-EOPT doctrine (Kepco, 2010): purchases supported by invoices or official receipts wherein the TIN-VAT is stamped, not printed, gave rise to NO input VAT. Apply only to pre-EOPT documents — RR 11-2024 Sec. 8(2.2) expressly allows stamping of missing information on converted ORs.

Law: Kepco, G.R. No. 181858 (2010); RR 11-2024 Sec. 8(2.2)

Authenticity red flag: altered buyer names/amounts, undated invoices, or receipts issued by/to a different entity get the deduction disallowed (Pilmico); unmarked plain photocopies are not primary documents; regenerated system copies must be marked "REPRINT"; double/multiple sets are criminal (Sec. 264(a), 264(b)(2)–(3)).

Law: Pilmico, G.R. No. 175651 (2016); RMC 5-2021/RMO 9-2021 Annex B item q; NIRC Sec. 264

Principal invoice: substantiates the sale of goods AND/OR services, the seller's output/percentage tax, and the buyer's input tax (VAT Invoice); it may also serve as a written acknowledgement that payment was received (dual purpose).

Law: RR 7-2024 Sec. 2; RMC 77-2024 Q13, Q16

Principal invoice (VAT): the basis of the seller's output tax and the buyer's input tax.

Law: RR 7-2024 Secs. 2, 3(B)

Principal invoice (non-VAT): the basis of the seller's percentage tax, if applicable; it does NOT carry the "not valid for input tax" legend; the buyer cannot claim input VAT (none exists).

Law: RR 7-2024 Sec. 2

Supplementary document: proof that payment was received/collected only (equivalent to Collection Receipt, Acknowledgement Receipt, Payment Receipt). Never proof of sale and never a basis for input tax claims.

Law: RR 7-2024 Secs. 2, 6(A)(4); RR 11-2024 Sec. 8(2.1)

Supplementary document: a source of accounting entries only — not proof of sale for VAT. Recurring billings must now be billed with a Billing Invoice upon billing (RMC 77-2024 Q14).

Law: RR 7-2024 Sec. 2; RMC 77-2024 Q14, Q27

Supplementary document: records accounting source entries / delivery or acknowledgement facts; it cannot support input tax claims and cannot substitute for an invoice once a sale occurs.

Law: RR 7-2024 Secs. 2, 6(B)(15)

Conditional principal: a ticket serves as both invoice and proof of payment IF the word "Invoice" is printed on it and all Sec. 6(B) information is present; otherwise it is supplementary and a separate invoice must still be issued.

Law: RR 7-2024 Sec. 6(C)

Principal (legacy stock): a manual/loose-leaf Official Receipt or Billing Statement converted by strikethrough + "Invoice" stamp and complete with Sec. 6(B) information proves the sale AND the payment; valid for input tax for issuances from April 27, 2024 until fully consumed. An unstamped/unconverted OR issued on or after April 27, 2024 is supplementary and input-tax-ineligible.

Law: RR 11-2024 Sec. 8(2.2)

Supplementary (post-deadline): a machine-generated "Official Receipt" was valid for input tax only from April 27, 2024 to December 31, 2024 (or completion of reconfiguration, whichever first) if converted (strikethrough + stamp) and Sec. 3(D)(3)-complete; any sale evidenced after December 31, 2024 / extension completion is non-issuance of an invoice (NIRC Sec. 264(a)).

Law: RR 11-2024 Sec. 8(3)–(4)

Supplementary: a Non-VAT OR / Acknowledgement Receipt / Donation Receipt showing the donor's name, date, description (monetary/in-kind) and intended purpose substantiates receipt of donations/funds only; profitable business transactions of the same entity REQUIRE an invoice.

Law: RMC 77-2024 Q32

Supplementary (security deposits, advances, capital infusions, loan proceeds): proof of payment only — never an invoice ("no invoice without a sale"); when an advance is later applied to a sale, the invoice is issued at the point of sale.

Law: RR 7-2024 Secs. 2, 8(2.1)