Sales Invoice

In the Philippines, a Sales Invoice is the Bureau of Internal Revenue (BIR) authorised document for sales of goods (or properties), distinct from the Service Invoice used for sales of services; both must be printed under a BIR Authority to Print or generated through a BIR-accredited e-invoicing system.

Applies in: Global

The Philippines is unusual in splitting commercial-document types by what is being sold. Sales of goods or properties require a Sales Invoice. Sales of services (consulting, professional fees, leasing) require a Service Invoice (also called an Official Receipt for service businesses, depending on the BIR ruling). Issuing the wrong type for the wrong transaction is a BIR-noted error and can disqualify the buyer's input-VAT credit.

Both document types have to be BIR-registered before they can be issued. The traditional route is to print them through a BIR-accredited printer under an Authority to Print (ATP). The newer route is the BIR's e-invoicing mandate, rolling out for large taxpayers first and expanding outward, which lets registered businesses generate compliant electronic invoices through accredited platforms.

Both formats must show the seller's TIN and business style, the buyer's TIN if applicable, the date, the goods or services description, the unit prices, the total, and a clear breakdown of VAT or VAT-exempt status. Businesses with mixed sales of goods and services typically need both ATPs and switch documents based on what each invoice covers.

Common questions about Sales Invoice

What is the difference between a Sales Invoice and a Service Invoice in the Philippines?

Sales Invoice is the BIR-authorised document for sales of goods or property. Service Invoice (sometimes Official Receipt for service businesses) is the BIR-authorised document for sales of services. A consulting firm uses Service Invoice; a retail shop uses Sales Invoice; a business doing both needs both ATPs and issues whichever fits the line item.

Do I need both ATPs if my business sells goods and services?

Yes. Each document type requires its own Authority to Print (or accredited e-invoicing setup). A business that mixes goods and services has to maintain both, and issue the right one for each transaction. BIR audit findings often flag the wrong document being used for a given sale, which can disqualify the buyer's input-VAT claim.

Does the Philippines e-invoicing mandate replace ATPs?

For taxpayers covered by the mandate, yes: an accredited e-invoicing setup replaces the traditional ATP process. The mandate started with the largest taxpayers and is expanding. Smaller businesses can still issue printed Sales Invoices and Service Invoices under ATP until they cross the mandate threshold.

Use JupiterInvoice for Sales Invoice

Sales Invoice on a JupiterInvoice invoice is a field, a label, and an audit trail your buyer can act on without an email back-and-forth.

Invoicing in the Philippines

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Related terms

Invoice Tax invoice VAT E-invoicing

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