Invoicing in the Philippines

How to invoice in the Philippines

PHP, VAT, TIN, BIR-registered invoices, InstaPay and PESONet. Sales Invoice vs Service Invoice and which one you actually need.

Create a Philippine invoice See an example →

The shape of a Philippine invoice

BIR rules on official receipts and invoices are unusually specific. The substance is stable:

  • •The invoice must be a BIR-registered Sales Invoice or Service Invoice (with the corresponding ATP or CAS authorisation reference)
  • •Your business name, address, TIN, and branch code if applicable
  • •A printed or electronically generated unique invoice number from the registered series
  • •The customer's name, address, and TIN (for B2B)
  • •Description, quantity, unit price per line
  • •The VAT amount (if VAT-registered) and the total in PHP
  • •"VAT" or "Non-VAT" clearly marked on the document

For the authoritative current rules, see Bureau of Internal Revenue.

The Philippines-specific fields JupiterInvoice handles

TIN, VAT or Non-VAT, branch code

Save your TIN, branch code, and VAT status to your sender profile once. Tax label defaults to VAT or is hidden for Non-VAT senders. The invoice is clearly marked either way.

Sales Invoice vs Service Invoice

Different document title depending on whether you sell goods (Sales Invoice) or services (Service Invoice). JupiterInvoice supports per-invoice document title so you can switch as needed.

PHP, InstaPay, PESONet

Local bank account number and bank name for InstaPay (instant) and PESONet (batch). GCash and Maya alias fields. SWIFT for international clients.

The bits that actually slow Philippine invoices down

The Philippines has the most prescriptive invoice format in the region. The friction is real and worth being explicit about.

!

BIR-registered invoices

Strictly, BIR requires that the invoices and receipts you issue are pre-registered (Authority to Print, or BIR-accredited CAS / CRM for electronic issuance). JupiterInvoice today produces a standard invoice format you can use alongside your BIR-registered numbering; for full BIR compliance, the issuance side may need a BIR-accredited route.

!

Sales Invoice vs Service Invoice

BIR draws a clear line between Sales Invoices (for goods, recording the sale) and Service Invoices (for services, recording the receipt of payment). Using the wrong one is a real compliance issue. The right document title is editable per invoice.

!

Withholding tax

Many B2B Philippine invoices have creditable withholding tax (CWT) deducted by the customer. The invoice typically shows the gross amount and the customer's BIR Form 2307 reconciles the withholding. JupiterInvoice supports adding a clear withholding line.

!

FX for BPO and freelance USD invoicing

A huge volume of Philippine freelance and BPO work is invoiced to overseas clients in USD. Multi-currency invoices, SWIFT details, and per-invoice rate make that workable on the same template.

Philippine invoicing FAQ

Do I need to be BIR-registered to send an invoice in the Philippines?
Strictly, every business issuing invoices in the Philippines must be registered with BIR and the invoices themselves must come from a BIR-authorised series (Authority to Print for paper, or a BIR-accredited Computerised Accounting System / Cash Register Machine for electronic). Freelancers and small businesses often start informal and formalise once their volume grows.
What is the difference between a Sales Invoice and a Service Invoice?
A Sales Invoice is issued for the sale of goods and records the sale itself. A Service Invoice (sometimes called a Billing Invoice for services) is issued for services rendered. BIR distinguishes them and the wrong title is a compliance issue: confirm with your bookkeeper which applies to your line of work.
What is the difference between a VAT and a Non-VAT invoice?
A VAT invoice is issued by a VAT-registered taxpayer (above the BIR-set threshold) and includes the VAT amount. A Non-VAT invoice is issued by a Non-VAT taxpayer (below the threshold or on the percentage tax regime) and explicitly states 'Non-VAT'. The document title must reflect the registration status.
What is creditable withholding tax (CWT) and how does it show on the invoice?
For many B2B services in the Philippines, the customer is required to withhold a percentage of the payment and remit it to BIR on the seller's behalf. The invoice shows the gross amount; the customer issues a BIR Form 2307 to evidence the withholding, which the seller credits against their income tax.
Can I invoice in USD if my client is overseas?
Yes. A huge volume of Philippine freelance, BPO, and IT-services work is invoiced in USD or EUR. JupiterInvoice supports multi-currency and historical FX by invoice date. For BIR reporting, you typically also need to record the peso equivalent at the appropriate exchange rate.
What is the best way for a Philippine client to pay an invoice?
For local pay: InstaPay (instant interbank), PESONet (batch interbank), GCash, or Maya. For overseas clients: SWIFT details. Cards via Stripe / PayMongo are common fallbacks for smaller invoices.

A note on what this is. This page is a plain-English orientation to invoicing in the Philippines, not tax advice. The authoritative source for current rules is BIR. Philippine invoicing has unusually prescriptive issuance rules; for anything that materially affects your tax position, talk to a Philippine CPA or BIR-accredited tax practitioner.

Send a Philippine invoice in two minutes

Free. No signup. Save your TIN, VAT status, and bank or GCash details once, and every future invoice carries them.

Create your first invoice

No signup required. Build now, save later.

Related

Invoicing in Malaysia
How to send an invoice in Malaysia: TIN, SST, MYR, DuitNow for local pay, SWIFT for international. Sdn Bhd and sole prop...
Invoicing in Singapore
How to send an invoice in Singapore: UEN, GST, PayNow and FAST for local pay, SWIFT for international. Pte Ltd and sole ...
Currency converter
Free currency converter for invoices. Live rates and historical rates by date. USD, EUR, GBP, CAD, AUD, and more.
International invoicing, the practical version
What you need on an international invoice: currency, SWIFT/IBAN, tax IDs, VAT, W-8/W-9 forms. The practical guide for fr...