RMC No. 77-2024 Annex A1-B6 - BIR Invoice Samples

Sep 16, 2026

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Provides structured sample formats and required field guidance for Bureau of Internal Revenue invoice documents under RMC No. 77-2024 Annex A1-B6. Covers required terminology and layout rules, including key seller and buyer information, serial number, transaction date, and detailed line-item fields. Includes VAT Invoice and Non-VAT Invoice templates, highlighting VAT breakdowns, VAT amount as a separate item, exemptions/discounts, and specific statutory phrases and permit-to-use/ATP details.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

VAT Invoice

Required Information Fields

Non-VAT Invoice

Required Information Fields

Sample Formats (B1-B2)

| | LIST OF SAMP
1 Required Information Co VAT Invoice
Non-VAT Invoice
2 Sample Format Invoices VAT Invoice
Non-VAT Invoice
VAT-Exempt Sales Invoice Zero-rated Sales Invoice Invoice – Mixed Sales Transact Payment Receipt | | | | | --- | --- | --- | --- | --- | | | | | LE INVOICES | | | | | | ntained in the Invoices
A1 A2
B1 B2 B3 B4
ion B5
B6 | | | | | | | | | | | | | | | | | | | | | | | BUREAU OF INTERNAL REVENUE | | | A1 Illustration: VAT Invoice 1 3 5 6 7 ~~ 8~~ 11 12 If applicable. | 1 | Must have the word ‘Invoice’ printed. Any type of invoice description can be used, provided that the word ‘Invoice’is bigger. | | --- | --- | | 2 | Seller’s Logo (Optional) | | 3 | Business Name/Trade Name (Optional) | | 4 | Seller’s information:
a. Registered Name as shown in BIR COR
b. VAT REG statement followed by TIN and branch code
c. Registered Business Address | | 5 | Serial number | | 6 | Date of transaction | | 7 | Space provided for Buyer’s information:
a. Buyer’s Registered Name as shown in BIR COR/ Customer’s Name if B2C.
b. Buyer’s TIN
c. Buyer’s Registered Business Address | | 8 | Details of transaction:
a. Description of goods or nature of service
b. Quantity
c. Unit price/cost
d. Amount | | --- | --- | | 9 | Total amount of sale, VAT inclusive;
Breakdown of VAT exemption and discount | | 10 | VAT amount as separate item; Breakdown of VATable sales, VAT amount, Zero-rated sales and VAT-exempt sales. | | 11 | Senior Citizen (SC), PWD, National Athletes and Coaches, Solo Parent (SP), Medal of Valor (MOV) Awardee or his/her dependents details:
a. ID No. or any government-issued ID No.
b. Signature | | 12 | Permit to Use and ATP Details:
a. ATP No./OCN, date issued
b. BIR Permit No.
c. Approved inclusive serial nos. | A2 Illustration: Non-VAT Invoice 1 3 5 6 7 ~~ 8~~ 10 ~~ 9~~ 12 | 1 | Must have the word ‘Invoice’ printed. Any type of invoice description can be used, provided that the word ‘Invoice’is bigger. | | --- | --- | | 2 | Seller’s Logo (Optional) | | 3 | Business Name/Trade Name (Optional) | | 4 | Seller’s information:
a. Registered Name as shown in BIR COR
b. Non-VAT REG statement followed by TIN and branch code
c. Registered Business Address | | 5 | Serial number | | 6 | Date of transaction | | 7 | Space provided for Buyer’s information:
a. Buyer’s Registered Name as shown in BIR COR/ Customer’s Name if B2C.
b. Buyer’s TIN
c. Buyer’s Registered Business Address | | 8 | Details of transaction:
a. Description of goods or nature of service
b. Quantity
c. Unit price/cost
d. Amount | | --- | --- | | 9 | Total amount of sale;
Breakdown discount | | 10 | A phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters. | | 11 | Senior Citizen (SC), PWD, National Athletes and Coaches, Solo Parent (SP), Medal of Valor (MOV) Awardee or his/her dependents details:
c. ID No. or any government-issued ID No.
d. Signature | | 12 | Permit to Use an ATP Details:
d. ATP No./OCN, date issued
e. BIR Permit No.
f. Approved inclusive serial nos. | B1 VAT INVOICE | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | SANDBOX
ANNYEONG SEYOH & CO INVOICE
VAT REG TIN 123-456-789-00000
4TH FLOOR, BIR BLDG. SEN. MIRIAM P. DEFENSORSANTIAGO AVE. , PINYAHAN, QUEZON CITY 1000
Invoice No. 5000001 | | | | | | | 􀂅
􀂅
CASH SALES CHARGE SALES Date: SOLD TO: Registered Name :
TIN :
Business Address : | | | | | | | | | | Item Description/ Nature of Service | | | Quantity | Unit Cost/ Price | Amount | | | | | | | | | | | | VATable Sales VAT Zero-Rated Sales VAT-Exempt Sales
􀂅 Received the amount of | | | Total Sales
(VAT Inclusive) Less: VAT Amount : Net of VAT Less: Discount [SC/PWD/NAAC/MOV/SP] Add: VAT Less: Withholding Tax TOTAL AMOUNT DUE
SC/PWD/N

FAQs

What additional details must be shown for senior citizen or other qualified beneficiaries?

Both templates include a section for SC/PWD/National Athletes and Coaches/Solo Parent/MOV awardee (or dependents) details, including government-issued ID number and signature information where applicable.

Sep 16, 2026

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