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Changes in Invoicing Requirements under the EoPT Act

  • The Philippine tax system relies heavily on valid invoices for deductibility of expenses and claiming of input VAT
  • The Ease of Paying Taxes (EoPT) Act has brought changes in the way taxpayers provide proof for their sales and purchases
  • Invoices now take the place of official receipts as the primary document to evidence the sale of services
  • Taxpayers can no longer issue manual or loose-leaf official receipts for sales of services
  • Existing official receipts can be used as supplementary documents or converted to invoices
  • Official receipts issued by cash register machines, POS machines, and e-receipting software can also be converted to invoices


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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