BIR Sales Invoice vs Official Receipt: Requirements and E-Invoices

A sales invoice is the document you issue to a buyer for a sale of goods or services. This guide covers what it must contain, when a system-generated sales invoice counts as an e-invoice, and how to fix mistakes. For the full e-invoicing rules, see the BIR e-invoicing guide.

Sales invoice vs official receipt

Under the Ease of Paying Taxes (EOPT) Act, RA 11976, official receipts are no longer evidence of sales of goods or services for tax purposes. The sales invoice is now the primary document. The Act amended Sections 113 and 237 of the Tax Code, and RR 7-2024 implements it. See RMC 77-2024 and its digest.

What this means for your documents:

• Unused official receipts may still be used, but only as supplementary documents stamped "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX". An unstamped official receipt does not replace an invoice (RR 11-2024, Sec. 8).
• New invoices need an Authority to Print (ATP).

When to issue a sales invoice

• VAT-registered sellers issue an invoice for every sale.
• Non-VAT sellers issue one when a sale is over 500 pesos, when the buyer asks for one, or when the day's small sales total more than 500 pesos.
• The 500-peso threshold is adjusted every 3 years for inflation.

Minimum contents of a sales invoice

The minimum fields come from Section 113 of the Tax Code and RR 7-2024. Under RMC 98-2026, e-invoices must also carry related details such as discounts and withholding where they apply.

If you use a computerized system to issue invoices, register it with the BIR. Per RMO 9-2021, the system is registered through an Acknowledgement Certificate (AC), and the AC control number is printed on the invoices it issues.

When a sales invoice counts as an e-invoice

RMC 98-2026 sets a three-part test. An e-invoice must:

1. Be generated by a system that is registered, approved or accredited by the BIR, in a structured format.
2. Be delivered to the buyer digitally.
3. Carry data that can be extracted and transmitted.

Invoices made in Word, Excel, Google Docs or Google Sheets fail this test. See why spreadsheet invoices are not valid. If a buyer asks for a printed copy of an e-invoice, you must provide it.

Paper invoices from POS and accounting systems

Under RR 11-2025 and RMC 98-2026, invoices from a CAS, CRM or POS that are printed on paper and have no e-reporting capability count as manual invoices, not e-invoices.

To issue e-invoices, you also need a Permit to Issue (PTI) Electronic Invoice, which is separate from your system's AC. See the PTI how-to.

Correcting a sales invoice

Issued e-invoices cannot be deleted or altered.

• To reduce an amount, issue a credit note or memo that references the original invoice.
• To increase an amount, issue a new e-invoice.

When your system is down

If your invoicing system goes down, issue BIR-authorized manual invoices. When the system is back, replace them with e-invoices that reference the manual invoice numbers.

Who must issue e-invoices

The first group covered under RR 11-2025 includes e-commerce businesses, taxpayers under the Large Taxpayers Service and users of computerized systems with invoicing. See who must e-invoice and when.

Frequently asked questions

Is a BIR official receipt still valid?

Not as evidence of a sale. Under the EOPT Act (RA 11976), the sales invoice is now the primary document for sales of goods and services. Unused official receipts may be used only as supplementary documents, stamped 'THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX'.

When must a non-VAT seller issue a sales invoice?

When a sale is over 500 pesos, when the buyer asks for one, or when the day's small sales total more than 500 pesos. The 500-peso threshold is adjusted every 3 years for inflation. VAT-registered sellers issue an invoice for every sale.

What must a BIR sales invoice contain?

At minimum, the information required by Section 113 of the Tax Code and RR 7-2024. Under RMC 98-2026, an e-invoice also carries details such as discounts and withholding where they apply.

Can I change a sales invoice after issuing it?

An issued e-invoice cannot be deleted or altered. To reduce the amount, issue a credit note or memo that references the original. To increase it, issue a new e-invoice.

Is an invoice printed from a POS or accounting system an e-invoice?

Not by default. Under RR 11-2025 and RMC 98-2026, invoices from a CAS, CRM or POS that are printed on paper and have no e-reporting capability count as manual invoices.

Related guides

• BIR E-Invoicing and the BIR EIS: Requirements, PTI and Deadline

  A plain-language guide to the BIR e-invoicing rules under RR 11-2025, RR 26-2025 and RMC 98-2026: who is covered, what a valid e-invoice is, and the approval steps.

• Why Excel and Google Sheets Invoices Are Not E-Invoices

  Spreadsheet and document invoices fail the BIR three-part e-invoice test. Here is why.

• How to Apply for a PTI Electronic Invoice

  What the Permit to Issue Electronic Invoice is, where to file it, how long the BIR takes, and when you need a new one.