Philippines Invoicing

Overview

To use the Philippines invoicing features, you need to install the Southeast Asia Localization SuiteApp.

The SuiteApp provides localized templates and custom fields necessary for doing business in the Philippines. These documents are preformatted to comply with BIR (Bureau of Internal Revenue) requirements and can be generated as PDF or HTML. With Philippines invoicing, you can generate documents for VAT-registered businesses using CAS (Computerized Accounting System) and preformatted forms for business with loose-leaf books of accounts.

The SuiteApp also includes features to generate and add the following information about Philippines document types:

Document Serial Number. For more information, see Philippines Inclusive Serial Number.
Unique document numbering. For more information, see Philippines Document Numbering Setup.
PTU (Permit To Use) Number details. For more information, see Permit To Use (PTU) for Computerized Accounting System (CAS).
ACCN (Acknowledgment Certificate Control Number) details. For more information, see Support for Simplified System Registration for CAS Users.
Reprint label and watermark for documents with pending approval status. For more information, see Printing Philippines Invoicing Transactions.
Print remittance slip for invoices and statements. For more information, see Printing Remittance Forms.
The following lists other customizations available for Philippines invoicing:

Philippines invoicing templates are available for the supported document types listed in the following table.

Document Type	Transaction Form	Transaction Type
Billing Statement	Invoice	Services
Collection Receipt	Customer Payment	Goods
Credit memo	Credit Memo	Goods and Services
Official Receipt	Customer Payment	Services
Sales Invoice	Invoice	Goods

Document Type

Transaction Form

Transaction Type

Billing Statement

Invoice

Services

Collection Receipt

Customer Payment

Goods

Credit memo

Credit Memo

Goods and Services

Official Receipt

Customer Payment

Services

Sales Invoice

Invoice

Goods

Important:

To create Philippines documents for sales invoice, billing statement, collection receipt, official receipt or credit memo, you must do the following:

Map the transaction forms to the corresponding Philippines document types. For more information, see Philippines Transaction Form Mapping and Invoicing Templates.
Set up a Philippines Document Numbering Sequence per document type and enter the CAS registration details. For more information, see Philippines Document Numbering Setup and Support for Simplified System Registration for CAS Users.

If you don't complete these steps, you may encounter validation errors when working with Philippines documents.

BIR-Required Details

The following details appear in Philippines invoicing documents to comply with BIR:

Document Information

Document title
- Principal — Sales Invoice
  
  In addition, the following appears on invoices:
  - The phrase “ZERO-RATED SALE” appears under the document title if all items in a transaction are subject to zero percent (0%) VAT.
  - The phrase “VAT-EXEMPT SALE” appears under the document title if all items in a transaction are exempt from VAT.
- Supplementary — Billing Statement, Collection Receipt, Credit Memo, Official Receipt
Document number
Document issue date

Seller and Buyer Information

Registered Name
Registered Address
Registered Business Style
The phrase VAT REG TIN or NON-VAT REG TIN followed by the 9-digit Tax Identification Number (TIN) and the 5-digit Branch Code

Transaction Details

Date of transaction
Quantity of item
Description of the item or nature of services rendered
Unit cost
Total cost
VAT Amount
Tax Summary breakdown for mixed transactions:
- VATable Sales
- VAT Amount
- VAT Exempt Sales
- Zero-Rated Sales
Note:
Tax Summary no longer appears in collection receipts or official receipts because invoices are now the basis of output tax liability for sellers and input tax claims for buyers.

Consequently, Tax Summary no longer appears in sales invoices with single type VAT transactions. Single type VAT transactions refer to transactions with line-items that are purely zero-rated or VAT-exempted.
Transaction Total Summary breakdown for mixed transactions:
- Less: VAT
- Amount: Net of VAT
- Add: VAT
Note:
The system labels VAT-exempt invoices as “Total VAT-Exempt Sales” for single type VAT transactions.
Sales breakdown for non-VAT mixed transactions:
- Exempt Sales
- Sales Subject to Percentage Tax

Footer Details

PTU or ACCN and date issued
Document Series Range in use
The footer phrase "THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX" for supplementary documents

Discount Details

Control how discount details appear on printed documents using the Print Discount and Shipping Lines in Columns setting. To set the setting status, go to Setup > Company > Preferences > Printing & Fax, and click the Printing subtab. For more information, see Printing.

Depending on the option you select for the setting, your printed documents will show discounts in different ways. Here’s a quick comparison:

Setting Status	Items Section	Transaction Total Summary
Box checked	Shows discount names and details as extra line items	Does not show a separate Discount line
Box cleared	Does not show discount details as line items	Shows a Discount line with the total amount

Setting Status

Items Section

Transaction Total Summary

Box checked

Shows discount names and details as extra line items

Does not show a separate Discount line

Box cleared

Does not show discount details as line items

Shows a Discount line with the total amount

Note:

The system alerts you if a transaction includes both withholding tax and line-item discounts, indicating that this combination can cause calculation errors. Adjust either the withholding tax or the discounts before saving. To apply a discount to items on a transaction, see Applying a Discount on a Sales Order.

You can create discount items for these customer types in the Philippines:

Senior Citizen
Person With Disability
National Athlete
Medal of Valor Recipient
Solo Parent

For instructions, see Creating Discount Items for Philippines Invoicing.

Payments and credit application details are also included in Philippines documents. If a transaction includes credits, deposits, or journals applied together with payments, the document also includes a Related Application Amounts table.