BIR-Compliant Official Receipt Templates

Simple definition: An official receipt is an accounting record documenting a successful sale transaction, which means, this is issued after payment for goods or services has been received by the seller from the buyer.

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What is a fully BIR-compliant official receipt template?

Businesses in the Philippines are divided into two kinds of taxpayers based on annual sales, according to the Bureau of Internal Revenue (BIR). 

  • Value Added Tax (VAT) Taxpayers. BIR defines these businesses in the Philippines as those with annual gross sales of Php 3, 000, 000 and above.
  • Non-VAT Taxpayers. They are the individuals or enterprises with yearly gross sales below Php 3, 000, 000. 

 

Both types of taxpayers should issue BIR-compliant official receipts in order to be eligible for tax credits. These receipts should contain all the necessary information pursuant to the latest amendment in the tax code from Revenue Regulations No. 16-2018. Some specific details are different for VAT or Non-VAT official receipts.

Now, how do you use our official receipt form? Here is the official receipt format that you need to know:

  • Taxpayer’s Registered Name. 
    • Business Name/style (if any).
  • Company address. 
    • Document details:
      • VAT or NON-VAT,
      • Tax Identification Number (TlN)
      • 4-digit branch code
  • Title of the document, “OFFICIAL RECEIPT” 
  • Type of industry
    • Date of the transaction
  • Serial Number.
    • Space for the buyer’s information:
      •  Name
      • Address
      • TIN
  • Authorized Signature
    • Space for the information about the goods or service:
  • Quantity
  • Unit cost
  • Total cost
  • In full/ partial payment
  • Name of good/s or service/s
    • VAT information for mixed transactions:
  • Less: Withholding Tax
  • VAT amount (if transaction is subject to 12% VAT)
  • VATable sales
  • Zero Rated Sales
  • VAT Exempt Sales
    • Mode of payment
    • Authority to Print (ATP) and accredited official receipt printer information at the bottom:
  • Address
  • TIN
  • Accreditation number
  • Date of accreditation
  • BIR Final Permit To Use (PTU) Number
  • Validity disclaimer: 
    • “THIS INVOICE/RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE PERMIT TO USE.”

 

For a non-VAT official receipt, you need to remove all the VAT information and add another disclaimer at the bottom of the page, “THIS DOCUMENT lS NOT VALID FOR CLAIM OF INPUT TAX.” This statement should also be included in other supplementary documents like acknowledgment receipts (What is an Acknowledgement Receipt | Download Templates | Definition, Purpose, and Elements), delivery receipts (What is Delivery Receipt | Download Free Templates | Meaning, Purpose, and Elements), and sales invoices (What is a Sales Invoice | Download Templates | For Businesses in the Philippines).

If you are wondering about the difference between a sales invoice and an official receipt, we have a thorough explainer here (Sales Invoices vs Official Receipts | Differences, Use Cases and Benefits).  To guide you on the specifics of a VAT and non-VAT sales invoice, you can read our guide here (How to Create Invoices | Complete Guide for Businesses in the Philippines). We also provide templates for your invoices, which can be downloaded here (Invoice Templates | Download Free Invoice Templates | Word, Excel, PDF). You can also download acknowledgment receipt samples here (What is an Acknowledgement Receipt | Download Templates | Definition, Purpose, and Elements)

If you are still confused about BIR official receipt templates, we have everything you need to know here (How to Create BIR Official Receipts: Everything You need to Know). If you are looking for professional help for your receipt and invoicing needs, you can always count on Kernel Tools.

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Download Our Official Receipt Templates