Philippine VAT-registered taxpayers must issue BIR-compliant invoices showing their TIN and the VAT charged at a flat 12%. Freelancers and small businesses under the VAT threshold can note "VAT-exempt" instead.
Philippines invoice requirements
•Include your TIN (Tax Identification Number) issued by the BIR
•VAT rate is a flat 12% for VAT-registered businesses
•Non-VAT taxpayers below the threshold should mark invoices "VAT-exempt"
•Invoices must be sequentially numbered and, where required, BIR-registered