Under the Ease of Paying Taxes (EOPT) Act, RA 11976, the invoice is the document you issue for every sale of goods and services, whether cash or on account. Official receipts are now only supplementary documents and are not valid for claiming input tax. Your invoice must carry the word "Invoice", state whether you are VAT or non-VAT registered, and show your TIN and branch code.[1]
Outdated advice
Many guides still tell service businesses to issue official receipts as their main sales document.
Now: Under the EOPT Act, the invoice is the evidence of sale for both goods and services. Official receipts are supplementary and not valid for claiming input tax.[1]
What changed with EOPT
Before EOPT, many businesses issued official receipts for services and sales invoices for goods. BIR now says that under RA 11976, official receipts are supplementary documents not valid for claiming input tax, and an invoice serves as evidence of the sale of goods or properties and of services or leases.[1]
For a micro business this means one rule: issue an invoice for every sale. A salon, a repair shop and a carinderia all issue invoices now, not ORs.
What your invoice must show
BIR's FAQ lists the key items. The term "Invoice" must be printed, for example Sales Invoice, Cash Invoice, Charge Invoice or Service Invoice. The invoice must state that you are a VAT or non-VAT registered person, followed by your TIN and branch code. When you sell directly to consumers who are the end users, the buyer's business address and TIN are not required.[1]
If you still use any supplementary document, such as an acknowledgement receipt or a leftover OR, BIR requires the phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX." in bold, printed on its face.[1]
Getting invoices printed
These steps follow BIR's Secondary Registration page and its Authority to Print FAQ. The stamping is done by the Client Support Section of the RDO that covers the establishment issuing the invoices.[1,4]
- Decide how you will invoiceAt registration you can buy BIR Printed Invoices at the New Business Registrant Counter, or have your own invoices printed by an accredited printer.
- Apply for an Authority to PrintBefore a printer can print your invoices, apply for an Authority to Print on BIR Form 1906 (two originals if filing manually) with a final sample of your invoice. BIR charges no fee.
- Print with an accredited printerAsk the printer for its BIR accreditation and get a written quote. The printing cost is between you and the printer.
- Have the invoices stampedBring the printed invoices to the Client Support Section of your RDO for stamping before you use them.
What to do with leftover official receipts
RR 11-2024 gives two choices for unused ORs. You may keep using them as supplementary documents until they run out. Or you may convert them into invoices by striking through the words "Official Receipt" and stamping "Invoice" or "Service Invoice" on them, then use them until fully consumed. Converted ORs are valid for input tax and as proof of sale and payment for the period issued from 27 April 2024.[2]
Example: a computer repair shop in Cebu City has 300 unused ORs from 2023. The owner stamps "Service Invoice" over "Official Receipt" on each one and keeps using them, then orders proper invoices with a new Authority to Print before the stack runs out.
Newer invoice rules in 2026
RR 11-2024 amended the transitory deadlines that RR 7-2024 set for complying with the invoicing requirements. On 1 October 2026, BIR issued RR 6-2026, which adds creditable withholding tax information to the mandatory contents of the invoice, and on 22 October 2026 it issued RMC 112-2026 with transitory guidelines. Check BIR's EOPT page before ordering a new invoice print run, so the layout follows the latest rules.[3]
Invoice or OR: which document does what now
| Document | Status under EOPT | Valid for input tax? |
|---|---|---|
| Sales Invoice / Service Invoice | Main proof of sale for goods and services | Yes |
| Official Receipt (unused, not converted) | Supplementary document until used up | No |
| Official Receipt converted to Invoice | Treated as an invoice from 27 April 2024 | Yes |
| Acknowledgement receipt or similar | Supplementary; must carry the not-valid phrase | No |
Questions people ask
- Do I still issue official receipts?
- Not as your main document. Under EOPT you issue an invoice for every sale. Unused ORs can be used up as supplementary documents or converted into invoices by stamping.
- Does a small sari-sari store need invoices?
- BIR treats the invoice as the evidence of every sale of goods and services, cash or on account. For sales to end consumers, the buyer's address and TIN are not required on the invoice.
- How much is the Authority to Print?
- BIR charges no fee for an Authority to Print. You pay the accredited printer for the printing.
- What is the new invoice rule from October 2026?
- BIR issued RR 6-2026 on 1 October 2026 to add creditable withholding tax information to the required invoice contents, with RMC 112-2026 giving transitory guidelines. Check the BIR EOPT page for the details before you reprint.
Invoice housekeeping
- Check that "Invoice" is printed on every pad you use
- Make sure your TIN, branch code and VAT or non-VAT status appear
- Stamp or convert any leftover ORs, or mark them as supplementary
- Apply for an Authority to Print before ordering new pads
- Have new invoices stamped at your RDO
- Read BIR's EOPT page for the October 2026 changes before reprinting
Sources
Checked 13 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Secondary Registration · Bureau of Internal Revenue
- Digest of Revenue Regulations No. 11-2024 · Bureau of Internal Revenue · 13 June 2024
- Ease of Paying Taxes (EOPT): Signed Revenue Issuances · Bureau of Internal Revenue
- Primary Registration · Bureau of Internal Revenue