What RR 11-2024 actually requires on an invoice
RR 7-2024, as amended by RR 11-2024, sets out the information a Philippine Sales or Service Invoice must carry. It does not prescribe one exact layout — so here's what has to be there, in plain English, regardless of which system produces it.
The information your invoice needs to carry
The word Invoice and the registered document title
The document should prominently identify itself as an Invoice and use the Sales Invoice or Service Invoice title registered for the transaction.
Your registered details
Registered business name, registered address, TIN and branch code, as they appear on your Certificate of Registration (Form 2303).
Whether the invoice is VAT or Non-VAT
Your VAT status has to be clear on the face of the invoice, and it should match what's on file with the BIR — this is one of the first things a Non-VAT taxpayer gets checked on.
A serial invoice number, in sequence
Running numbers with leading zeroes, from the approved or declared series. Include the applicable ATP, permit, acknowledgement or control details required for the invoicing system you registered. Never reuse a voided number.
The date of the transaction
When the sale or service happened — not just when you got around to writing the invoice.
A description of what was sold
The goods or the nature of the service, with quantity and unit price where that applies, so the total is traceable back to what was actually transacted.
The total amount, with VAT shown separately if you're VAT-registered
VAT-registered taxpayers separately identify VATable, VAT-exempt and zero-rated sales when applicable, plus the VAT amount. Non-VAT invoices must not present output VAT as though the seller were VAT-registered.
The buyer's details, when required
Record the buyer's registered name, address, TIN and branch code when the applicable invoicing rule requires them. One important VAT case is a sale of ₱1,000 or more to a VAT-registered purchaser; other buyer-detail rules can depend on the transaction and registration.
Common questions
Is there one official invoice layout I have to copy exactly?
No. RR 7-2024, as amended by RR 11-2024, prescribes the information an invoice must carry — not one mandatory visual layout. Different systems can lay the same required fields out differently and both be correct.
Do I still issue an Official Receipt, or just the Invoice now?
Under RR 11-2024, implementing the EOPT Act, the Invoice is the single primary document for both goods and services. The Official Receipt became a supplementary document — it is no longer valid on its own for claiming input tax.
What happens if I void an invoice?
The void gets recorded against that serial number, which is then never reused. That's part of what RMO 9-2021 expects a registered system to be able to show — a clean, traceable serial series, not a workaround.
Does a reprinted invoice need to look different from the original?
It should be marked as a reprint, so the original stays identifiable as the first copy issued. Two identical-looking, unmarked copies of the same invoice is exactly the ambiguity RMO 9-2021 is trying to avoid.
Do these requirements change for a Senior Citizen or PWD sale?
The same base requirements apply, plus the details required for an eligible Senior Citizen or PWD transaction — including the applicable discount, VAT treatment, buyer details, proof-of-entitlement reference, TIN when applicable, and signature unless a valid exception applies. See the linked Senior/PWD guide for the narrower transaction rules.
For the registration steps that go along with getting a system like this recognized by your RDO, see the free BIR registration guide.
For eligible discount transactions, see the Senior Citizen and PWD invoice guide.
eInvoicePH generates Sales and Service Invoices carrying this information automatically, with a serial series that tracks voids and marks reprints on its own. See pricing.
Last reviewed August 2026. This page is general information based on RR 7-2024, RR 11-2024, RMC 77-2024 and RMO 9-2021, not tax or legal advice. eInvoicePH is not accredited, approved or endorsed by the Bureau of Internal Revenue. Requirements vary by RDO and by your registration — confirm the exact requirements for your business with your RDO or your accountant.